During the financial operation process, the administrative staff can not be restrained and supervised effectively because of the imperfect mechanism and the incomplete supervision measure：s, the lax accounting and its checking lead to corruption; the appointment and tenure are irregular; villagers fail t~ participate in the financial democratic decision-making process. For these existed problems, we should take some feasible measures. First, the financial policy at the village level should be popularized in various forms. Second, the revolutionary step of the institution establishment in the village committee should be speeded up; Third, more efforts should be given to the cultivation of the financial staff at the village level. What＇ s more, the really open finance should be realized, and the villagers should also be guided into the financial supervision and management affairs.