加强国家惠农资金管理,落实好“村账乡管”十分必要,然而“村账乡管”虽推行多年,仍存在一些管理漏洞,需加强改进。1.存在的主要问题(1)村财务使用计划不够强。农村村级用钱缺乏周密计划,没有制订量入为出的财务收支计划,没有严格执行专款专用,有随意性,习惯扯公脚盖婆脚;一些村级经济基础薄弱,不少村支出大于收入,有的是空壳村,年年负债运转,便乱用钱、挤占挪用专项资金。(2)村资产管理不到位。村集体所有的企业、林地等资产出租转让时,还存在不招投标或走过场问题,有的不通过村民大会,转让手续不规 It is very necessary to strengthen the management of the state funds for benefiting the peasants and the implementation of “village accounts and township administration.” However, despite the many years of implementation, some management loopholes still exist and improvements need to be made. 1. The main problems (1) village financial plan is not strong enough. Rural village-level lack of careful planning of the money, did not formulate the amount into the financial revenue and expenditure plan, did not strictly implement the earmarked, random, habits pull foot cover foot; some village-level economic base is weak, many village spending than income, Some are empty-shell villages that run their debts year after year, so they use up money and divert special funds from misappropriation. (2) Village asset management is not in place. When the village collective owned enterprises, forest land and other assets for lease transfer, there are still not bidding or passing the scene, and some do not pass the villager assembly, the transfer of irregular procedures