浅谈农村会计档案的特点、作用与收集、整理和管理吴清德农村财务混乱是多年来一直令人头痛而没有解决好的问题。分析有些农村财务问题之所以难以解决处理，其中的一个重要原因就是忽视了会计档案管理。有相当一部分村社自实行经营体制改革以来，就一直没有进行过会计档案... Talking about the characteristics, functions, and collection, arrangement, and management of rural accounting archives Wu Qingde’s financial chaos in rural areas has been a headache for many years and has not been solved. An important reason why some rural financial problems are difficult to solve is to ignore the management of accounting records. A considerable number of village communities have never conducted accounting archives since the reform of the operating system...