我区从九六年以来，对农村财务管理进行了一系列的改革，经过几年的不懈努力已取得了较大成效。为认真贯彻落实“三个代表”的重要思想，深化农村财务管理改革，规范农村会计核算和财务管理，笔者在调查、总结经验的基础上，对村账乡管提出一些初浅的见解。一、实行村账乡管的 Since 1996, our district has carried out a series of reforms in rural financial management. After years of unremitting efforts, great achievements have been made. In order to conscientiously implement the important thinking of the “Three Represents,” deepen the reform of rural financial management and standardize rural accounting and financial management, based on the investigation and summary of experiences, the author puts forward some preliminary opinions on the village account management. First, the implementation of the village account Township tube