近几年，一些地方随意变动村会计的现象比较普遍，使得农村会计队伍很不稳定，由此引发了一系列的不良后果。如村会计离岗不办移交的问题在各个地方都不同程度的存在，而且有的村会计离岗多年至今仍未办理移交。村会计离岗不办移交，对农村经济管理中的资金遗漏隐藏着不堪预料 In recent years, the random changes in village accounting in some places have become more commonplace, making the rural accounting team unstable. As a result, a series of adverse consequences have been caused. If the village accounting does not leave the transfer of the problem in various places have varying degrees of existence, and some village accounting for many years so far have not yet handled the transfer. Village accounting leave do not transfer, the lack of funds hidden in the rural economic management hidden unpredictable