一、村民自治存在的“四难” 一是新老村委会财务交接难。有的地方性法规只规定了“上一届村民委员会应当自新一届村委会产生之日起七日内向新一届村民委员会移交财务帐目。逾期拒不交出的,新一届村民委员会可以向人民法院提起诉讼,由人民法院依法处理。”但对新会计没产生或虽产生仍由原会计担任的,要不要交接.如何交接未作规定。也未对新会计产生后.原会计未辞职、未罢免、未期满如何处理作出规定,从而增加了财务交接的难度。 First, the existence of villagers autonomy “Four difficult” First, the old and new village committee financial transfer difficult. Some local laws and regulations only stipulate that “the previous village committee shall, within seven days from the day when the new village committee is established, hand over the financial account to the new village committee, refuse to hand over the overdue villagers The committee may bring a lawsuit before a people’s court and be dealt with by the people’s court in accordance with the law. ”However, if the new accounting did not occur or the original accounting still existed, it should not be handed over. Nor did the new accountants produce the original accountant did not resign, did not remove, not expired how to deal with the provisions, thereby increasing the difficulty of financial handover.