在村与村合并中,因个别村财务混乱,人员结构复杂,极易导致浑水摸鱼,漏收乱支现象。因此,理清合并村财务,盘清资产,弄清债权债务关系,至为重要。可以说,村级财务合并的好坏,将直接关系到日后合并村村务是否能够正常开展的问题。因此,笔者认为,要严防村级财务合并中的“黑手”,防 In the merger of villages and villages, due to the chaotic financial conditions in individual villages and the complicated personnel structure, it is extremely easy to cause fish and water to catch fish in troubled waters and leak the lost revenue. Therefore, it is very important to sort out the financial affairs of the merged village, make an inventory of assets and understand the relationship between claims and debts. It can be said that the quality of village-level financial mergers will have a direct bearing on whether the merger of village and village affairs can be carried out normally in the future. Therefore, I believe that we must prevent village-level financial mergers in the “black hand” and prevent