实行农村税费改革以来,村级财务管理的核算内容(经营方式、耕作主体、核算对象)发生了很大变化,随之而来,财务管理上也出现了许多新问题。针对这一状况,吉林省扶余县委、县政府及时调整思路,统一认识,即从过去的农村财务经营核算型向管理监控型转变,摸索推行“多笔会签”制度, Since the implementation of the reform of rural taxes and fees, there has been a great change in the accounting content of the village-level financial management (mode of operation, farming subjects and accounting objects). As a result, many new problems have emerged in financial management. In response to this situation, the Fuyu county party committee and government of Jilin Province timely adjusted their thinking and unanimity, that is, from the past accounting management of rural financial operations to management and control-oriented transformation, exploring and implementing the “multiple signings” system,