On the one hand, the setting of rural collective asset accounting project is more chaotic. Village organizations do not record cash income in a timely manner or issue receipts, resulting in difficult to effectively control the amount of expenses. Some units in the establishment of a sound account is still lack of understanding, attention is not high, most of the establishment of only current accounts, small vaults and other undesirable phenomena, to a certain extent affected the social atmosphere; To some extent, this has led to the unsound collective economic organization, which cannot be effectively managed.