近年来,村级财务管理存在很多问题而引起的矛盾纠纷在农村时有发生,严重影响了农村社会稳定和经济发展,给和谐社会带来了多种不和谐因素。加强农村财务管理一直都是各级领导和广大群众十分关注的热点问题,加强农村集体财务管理也是“三农”工作的重要组成部分。 In recent years, contradictions and disputes arising from the existence of many problems in village-level financial management have taken place in rural areas, seriously affecting the social stability and economic development in rural areas and bringing about many disharmonious factors to the harmonious society. Strengthening rural financial management has always been a hot issue of great concern to leaders at all levels and the broad masses of the people. Strengthening rural collective financial management is also an important part of the work on “three rural issues.”