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村级财务管理是当前农村工作的热点、焦点问题。近两年在我国农村普遍实行“村务公开、民主管理”制度，取得了明显效果，有力地促进村级财务规范化管理。为更好地把“村务公开”和村级财务管理工作引向深入，使其纳入制度化、规范化管理轨道，必须要建章立制，按制办事。本文
Village-level financial management is a hot issue and a focus issue in current rural work. In the recent two years, the system of “village affairs openly and democratically administered” has been universally implemented in rural areas of our country and has achieved remarkable results and effectively promoted the standardized management of village-level finance. In order to better guide the “village affairs open” and village-level financial management to a deeper level and bring them into the institutionalized and standardized management track, we must establish a system of rules and regulations and work according to rules. This article