在社会主义新农村建设过程中,需要进行制度建设。我国农村财务管理混乱、干部违法违纪、农民权益遭受损害等问题已成痼疾。要根本解决这些问题,必须采取综合配套的改革措施,如完善农村基层民主政治建设、建立相互制衡的村级财务体制、加强村级内部控制等。而正确解读村级治 In the process of building a new socialist countryside, we need to carry out system construction. China’s rural financial management chaos, cadres violations of law, farmers rights and interests suffered damage and other issues have become a chronic illness. To fundamentally solve these problems, we must take comprehensive and complementary reform measures, such as improving the grassroots democratic political construction in rural areas, establishing a checks and balances between the village-level financial system, and strengthening internal control at the village level. The correct interpretation of village-level governance