目前,乡镇机构改革正逐步深入,村组撤并,乡镇重组,县市级政府精简机构,精简人员。如何有效地防范资产流失,杜绝各种违法违纪行为。笔者提出加强财务管理“三防二建议”:“三防:一是防化公为私、胡乱开支。一些单位、部门“小金库”隐蔽性强,操作隐秘,面对财产物资即将全面清查, At present, the reform of township and town agencies is gradually deepening, the merger of village groups, township reorganization, county and municipal governments streamline institutions and streamline personnel. How to effectively prevent the loss of assets, eliminate all kinds of illegal acts. The author proposes to strengthen the “three defenses and two suggestions” for financial management: "Three defenses: First, to prevent public-private interests and indiscriminate expenditures. Some units and departments have a strong covert hiding power and stealthy operation. In the face of the upcoming comprehensive inventory of property and materials,