时下,村财乡管作为一种新的财务管理制度已在一些地方逐步推行,其目的是为了杜绝村干部大手大脚和铺张浪费,促进农村的党风廉政建设,并取得了显著的成效。但笔者发现,一些乡镇在具体实施中,错误地把“村财乡管”变成了“村财乡用”,其主要表现为:一是在乡镇组织出现资金困难的 Nowadays, the village financial management as a new financial management system has been gradually implemented in some places. The purpose of this project is to eliminate village bullying and extravagance and waste, and promote the construction of a clean government in rural areas with remarkable results. However, I found that in the specific implementation of some towns and villages, they mistakenly changed the “village finance and administration” into “village and village use”. The main manifestations are as follows: First, financial difficulties exist in township and town organizations