当前,农村的主要矛盾和纠纷,焦点集中在财务上。笔者通过几次农村财务审计发现,农村财务工作普遍存在管理混乱,账目不清、收支透明度低等情况,不同程度遮掩和加剧了各种乱收费、乱罚款、乱集资,村干部乱吃喝、乱花钱等违法乱纪行为,导致农民负担加重,干群关系紧张。加强农村财务管理,提高农村会计核算质量,还农民一本明白账 At present, the main contradictions and disputes in the rural areas are mainly financial ones. Through several rural financial audits, the author found that there were widespread management chaos, unclear accounts and low transparency in revenues and expenditures in rural areas. Various degrees of disorderly charges and fines were imposed on fines and chaos, Too much money and other acts of law and discipline led to the heavier burden on farmers and the tensions between cadres and the masses. Strengthen rural financial management, improve the quality of rural accounting, but also a farmer to understand the account