实行村帐乡管、村帐乡记,是为了规范农村的经营管理,更好地管好用好集体资金。村里交乡代管的资金是村集体经济几十年的积累,是农民群众的血汗凝结,只能用于本村范围内的公益事业,任何单位和个人不得平调、挪用。然而,税费改革后取消了乡统筹,乡镇财政预算外收入减少了,原来用惯了的这块资金一下没有了。乡镇的事业要办,“机器”要运转,又苦于资金有限。于是,一些乡镇就盯上村级交乡代管的资金。近水楼台先得月,打起了这把如意算盘,先用了再“说”。据笔者调查,主要表现在以下几个方 The implementation of the village account township tube, village account rural home in mind, is to regulate rural management, better management and better use of collective funds. Funds handed over to the village to manage the village collective economy for decades accumulation, is the blood and sweat of the peasant masses, can only be used for the public welfare within the scope of the village, any unit or individual may not be flattened, embezzlement. However, after the reform of taxes and fees, the overall planning of townships was canceled and the extra-budgetary revenues of townships and townships were reduced. It turned out that the funds used to it were gone. Township business to do, “machine ” to run, but also suffer from limited funds. As a result, some townships have been eyeing village-level communes. Nearly the water tower first month, playing the wishful thinking, first used again “said ”. According to the author’s survey, mainly in the following parties