实行家庭联产承包责任制,极大地调动了广大农民发展生产的积极性,有力地促进了农村经济的发展。但是,在当前农村集体财务管理上仍然存在着不少混乱现象,亟待解决。一是人员职责不明确,管理不善。一方面,部分行政村干部身兼多职,既是主任,又是会计、出纳,资金的审批、使用全由一人作主。另一方面,一些行政村不论主任、会计、专干都直接插手现金收支,坐收坐支现象普遍,以致形成“谁收钱谁花,谁管财谁当家”的混乱状况。这两个方面都会给一些人贪污挪用以可乘之机,使集体资产遭受损失。 The implementation of the household contract responsibility system has greatly mobilized the enthusiasm of the broad masses of peasants in the development of production and effectively promoted the development of rural economy. However, there still exist many confusion in the current rural collective financial management and it is urgent to be solved. First, staff responsibilities are not clear, poor management. On the one hand, some administrative village cadres who have multiple posts are both directors and accountants, cashiers and funds veterans. On the other hand, some administrative villages, irrespective of their directors, accountants and specialists, all directly interfered with the cash receipts and payments and the general situation of sitting and receiving their seats resulted in the chaos of “who receives the money and who controls the wealth and who does the homework”. Both of these two aspects give embezzlement and corruption to some people and make the collective assets suffer.