在我国农村,一般村一级都设有会计,组里的财务由村代管。村支书、村主任、副主任和村会计被称为“村四职干部”。村会计在村务工作中是一个举足轻重的人物。当前农村已完成了税费改革、并村合社、免征农业税,新形势下农村会计如何当家理财?笔者认为,农村会计应该扮好多种角色。 In our country’s rural areas, there is an accountant at the village level, and the finance within the group is managed by the village. Village party secretary, village director, deputy director and village accountant is called “village fourth job cadre.” Village accounting is a pivotal figure in village affairs. At present, the countryside has completed the reform of taxes and fees, and the village cooperative, exempt from agricultural tax, the new situation, how to become a household financial management of rural accounting? The author believes that rural accounting should play a variety of roles.