在村级财务的清理过程中，发现不少村委会在旅馆、饭店都有“帐户”（实则是欠帐单），吃喝完了签字走人，什么时间还帐，另当别论。当债主要帐时，财会人员才晓得有此债务。经济条件好的村，半年或年终到旅馆、饭店结一次帐；与村有经济关系的旅馆、饭店则抵顶上交任务；经济 In the village-level financial clean-up process, I found that many village committees in hotels, restaurants have an “account” (in fact, owed bills), eat and drink signed signed to leave, what time to repay, another matter. When the debt of the main account, the accountants did not know the debt. Good economic conditions in the village, six months or at the end of the year to the hotel, the hotel knot an account; and the village has economic relations with hotels, restaurants are submitted to the top of the task; economy