保持农村会计的稳定性,其意义不言自明:会计与村委会主任、副主任不一样,要求有专业的会计知识,最基本的要有会计证;村会计直接与每一农户打交道,他们掌握着每一农户家庭人员构成状况、生产生活状况、与村集体往来情况,对对口扶贫、惠农补贴、土地流转、劳务安排等工作有绝对发言权和指导权;村会计在经济业务处理上,上与 Maintaining the stability of rural accounting, its significance is self-evident: accounting and village committee director, deputy director is not the same, requires a professional accounting knowledge, the most basic need for accounting certificates; village accounting directly deal with each farmer, they hold The composition of each family member of a farmer’s family, the conditions of production and living, the state of affairs with the village collective, and the absolute right of voice and guidance over such work as helping the counterparty to alleviate poverty, benefiting farmers, transferring land, and arranging labor services, etc. In the handling of economic affairs, village accounting versus