亟待加强村级财务管理江涛当前的村级财务管理相当薄弱，存在着不少的问题。一是财会人员业务素质低，大多数的财务人员未经过系统培训，缺乏会计专业知识，有的连“流水帐”都记不好。二是会计核算混乱，收人无核算，支出无帐目，原始凭证不合格，会计科目不规范。三是财... Urgently to strengthen village financial management Jiang Tao The current village-level financial management is quite weak, there are many problems. First, the low quality of accounting staff, most of the financial staff without systematic training, lack of accounting expertise, and some even “running account” are not good. Second, accounting confusion, revenue without accounting, non-accounting expenditures, the original certificate failed, the accounting subjects are not standardized. Three is Choi ...