村级财务管理一直存在着很大漏洞,因为来自上级的监督不能及时到位,而财会自身的监督职能也不能有效地发挥。虽然各级党委制定了若干对村级干部管理监督的制度,但往往是写在纸上挂在墙上。村干部多吃多占的现象比较严重,贪污腐化也时有发生。去年以来,怀柔县实行村级财务乡镇审核,其主要内容是:村主管会计的任用必须经乡镇经管站考核发 Village-level financial management has always had a lot of loopholes, because the supervision from the higher level can not be put in place in time, and the supervisory function of the finance and accounting can not effectively play its role. Although party committees at all levels have formulated some systems of supervising and managing cadres at the village level, they are often written on paper hung on the wall. Village cadres eat more and more serious phenomenon, corruption also occur from time to time. Since last year, Huairou County, the implementation of village-level financial town audit, the main contents are: the appointment of the village chief accountants must be verified by the town management station