义县是锦州地区农民收入较低的贫困县。村级财务管理中的问题，一直是这里农民反映的一个焦点。１９９８年２月，这个县首先在９个乡镇实行了“村帐乡代管”的办法，经过三年多的实践检验，这个管理办法对于解决村级财务管理混乱的问题，起到了既治标又治本的作用。义县推行的 Yixian is a poor county in Jinzhou with lower income. The problems in village-level financial management have always been a focus of the farmers here. In February 1998, the county first implemented the “village account management system” in nine townships. After more than three years of practice, the management approach has solved both the problem of village-level financial management chaos and the problem of " The role of the root cause. Yixian implementation