笔者通过对苏北某市随机抽查的３０个行政村集体财务实行公开的情况调查发现，一部分村在财务公开的过程中存在一些值得重视和亟待解决的问题，归纳起来干部在“公开”过程中有五个“不敢”和五个“怕”：（１）有的村不敢公布招待费支出，有的以“其他支出”遮掩，怕农民... Through the survey of the collective finance of 30 administrative villages randomly selected by a city in northern Jiangsu Province, the author found that there are some problems that some villages should pay attention to and urgently need to solve in the process of financial disclosure. To sum up, in the process of “openness” There are five “not” and five “afraid”: (1) Some villages can not announce hospitality spending, others cover with “other expenses”, afraid of peasants ...