当前 ,村级财务管理 ,在审计过程中 ,仍然存在着一些不易忽视的问题。比如 ,有的村“白条”还在继续打 ;有的村在发放救灾款物时 ,仍然出现“优亲厚友”的情况 ;有的村由于没有专业会计人员 ,财务管理仍然实行“包包帐” ;还有个别地方仍然存在着“村帐乡管”的奇怪现象等等 , At present, there are still some problems that are not easily overlooked in the audit of village-level financial management. For example, some villages “white bars” still continue to fight; some villages in the distribution of disaster relief articles, there are still “good pro-thick friends” situation; some villages because there is no professional accounting staff, financial management is still implemented “bag Account ”; there are still some places where there is a strange phenomenon of“ village account management ”and so on,