凤凰水仙茶三个级别怎么区分【合集19篇】

Dear friends

Hello everyone! Welcome to Fenghuang ancient city. Now you are in Fenghuangancient city, Hunan Province, which is praised as one of the two most beautifulsmall cities in China by the famous New Zealand writer Mr. Louis Ailey. It isadjacent to Mengdong River in Western Hunan and Fanjing Mountain in Guizhou. Itis the only way between Huaihua, Jishou and Tongren. It is also the hometown ofShen Congwen, a famous writer. Phoenix has beautiful scenery and many places ofinterest. It has always been a popular tourist attraction. Since ancient times,there have been eight scenic spots, including Dongling Yinghui, Nanhua Diecui,Longtan Yuhuo, Shansi morning bell, Qifeng Tingxiu, Xiqiao night moon, LanjingQiaoge and fange Huitao. In the city, ancient city buildings, ancient courtyardsof Ming and Qing Dynasties and small stone streets are still elegant; Outsidethe city, Nanhuashan National Forest Park, huangsiqiao ancient city built inTang Dynasty, underground art palace, Qiliang cave, magic wind rock, spectacularjianduoduo waterfall, mysterious gaodabu gorge, sanmendong general rock,picturesque tunliang mountain, Fenghuang mountain, Xiangbi mountain, Tianxingmountain and lale mountain all beckon to you《 More than ten films and TV plays,such as the story of suppressing bandits in Western Hunan, the story ofsuppressing bandits in Wulong mountain, the blood drum, and general Suyu, werealso filmed here. Phoenix is not only beautiful scenery, but also outstandingpeople. National heroes such as Zheng Guohong, chief soldier of Chuzhou town inZhejiang Province, Tian Xingshu, governor of Guizhou Province, Xiong Xiling, thefirst premier of the cabinet of the Republic of China, Shen Congwen, a famouswriter, and Huang Yongyu, a famous painter are all Phoenix people. Formerresidence of Shen Congwen

Now follow the stone path to No. 10 Zhongying street, the former residenceof Shen Congwen, a famous Chinese writer and archaeologist.

Shen Congwens former residence was built by his grandfather Shen Hongfu in1866. On December 28, 1902, Mr. Shen Congwen was born in this courtyard with thearchitectural style of Ming and Qing Dynasties, where he spent his childhood andadolescence. In 1917, when Mr. Shen was 15 years old, he joined the local armyin Western Hunan because of his familys decline. He left his hometown andtraveled in the yuan, Li and Youshui river basins. He experienced a full-blownwar, which stimulated his desire for creation. In 1919, Mr. Shen came to Beijingalone and began his hard career as a writer. He created a series of literaryworks, such as "border town", "Xiangxi", and soon became famous in the Chineseliterary world, almost as well as Mr. Lu Xun, who was more than 20 years olderthan him. After the 1950s, Mr. Shen devoted himself to the study of ancientChinese costumes and wrote a masterpiece, the study of ancient Chinesecostumes.

Mr. Shens works and character show a strong consistency: natural, honest,modest, diligent, broad and dignified. Mr. Shens works of more than 5 millionwords are the worlds literary treasures, leaving valuable historical materialsfor future generations to study the old China and the old Xiangxi.

To appreciate and study Mr. Shens works, while appreciating his freshstory, dont ignore the passion behind it; while appreciating his simple words,dont ignore the hidden grief behind it. Now lets go to find the warmth andsweetness in Mr. Shens works, experience the tranquility behind the noise, andvisit the "paradise" - the border town that people yearn for.

Chens ancestral hall

Chaoyang palace, also known as Chenjia ancestral hall, is one of the 24representative ancestral halls of Fenghuang. It is located in ximenpo in theancient city. It was built by the gentry Chen family in 1915. In 1923, the kingof Xiangxi, Chen Quzhen, led the people to expand and renovate it. At that time,the annual ancestor worship assembly was held here.

Chens ancestral hall is divided into main hall, stage, left and right box,etc., forming a courtyard with strong local ethnic characteristics, especiallythe ancient stage at the entrance. Does the old couplet and the eight operamurals on the stage give us a trace of nostalgia for the past?

Xiong Xilings former residence

Follow the gravel path in the alley, pass under the eaves of Dacheng hall,the Confucius Temple, and then come to No. 10 Wenxing street, the formerresidence of Xiong Xiling, the first Prime Minister of the Republic ofChina.

Xiong Xiling, No. bingsan, was born in this bungalow on July 23, 1870. Whenhe was young, Mr. Xiong was known as a child prodigy in Hunan Province. He was ascholar at the age of 15, a candidate at the age of 21, and a Jinshi at the ageof 24. He was awarded the title of the Imperial Academy scholar (commonly knownas dianhanlin).

When he was 9 years old, his private school teacher wrote a couplet: "planta few potted flowers to explore the spring and autumn news." Mr. Xiongimmediately wrote the second couplet: "dig a pool of water to see the sky andthe earth It was a good story. After the mid-term examination, hsinko JurenXiong painted a painting to express his ambition. He painted a humble piece ofcotton and wrote the inscription "this gentleman is warm when he comes out ofthe world", which surprised all four of them.

After becoming famous, Mr. Xiong actively advocated the reform. He oncefounded Xiangbao, Shiwu school and Changde West Road normal school. He was thebackbone of the reform school in Hunan as well as Tan Sitong. Some famousrevolutionaries in our country, such as Xiang Jingyu, Lin Boqu, Teng Daiyuan,Song Jiaoren, a leftist of the Kuomintang, and Jiang Yiwu, commander in chief ofthe Wuchang Uprising, are all students of Mr. Xiong. Later, Mr. Xiong served asthe financial supervisor of the three eastern provinces, Rehe Dutong, and thechief financial officer. In 1913, he became the first Prime Minister of theRepublic of China. At that time, the government was known as the "talentcabinet" by the public opinion circles. Later, because Mr. Xiong opposed YuanShikais dictatorship, he was forced by Yuan Shikai to dissolve the cabinet andresign as prime minister. Since then, Mr. Xiong has devoted himself to industryand charity, opened Xiangshan childrens home and adopted a large number oforphans.

In 1925, Fenghuang County was hit by a severe drought, and most of the landwas not collected. After Mr. Xiong knew the news, he sent a relief fund of100000 yuan to Dayang (among which the famous Peking opera performing artist MeiLanfang donated 40000 yuan to Dayang), helping many victims. In his later years,Mr. Xiong became the president of the Red Cross Society of the Republic of Chinaand actively participated in the battlefield rescue of the Anti Japanese war. OnDecember 5, 1937, Xiong Xiling died in Hong Kong at the age of 67.

To appreciate and study Mr. Shens works, while appreciating his freshstory, dont ignore the passion behind it; while appreciating his simple words,dont ignore the hidden grief behind it. Now lets go to find the warmth andsweetness in Mr. Shens works, experience the tranquility behind the noise, andvisit the "paradise" - the border town that people yearn for.

Chens ancestral hall

Chaoyang palace, also known as Chenjia ancestral hall, is one of the 24representative ancestral halls of Fenghuang. It is located in ximenpo in theancient city. It was built by the gentry Chen family in 1915. In 1923, the kingof Xiangxi, Chen Quzhen, led the people to expand and renovate it. At that time,the annual ancestor worship assembly was held here.

Chens ancestral hall is divided into main hall, stage, left and right box,etc., forming a courtyard with strong local ethnic characteristics, especiallythe ancient stage at the entrance. Does the old couplet and the eight operamurals on the stage give us a trace of nostalgia for the past?

Xiong Xilings former residence

Follow the gravel path in the alley, pass under the eaves of Dacheng hall,the Confucius Temple, and then come to No. 10 Wenxing street, the formerresidence of Xiong Xiling, the first Prime Minister of the Republic ofChina.

Xiong Xiling, No. bingsan, was born in this bungalow on July 23, 1870. Whenhe was young, Mr. Xiong was known as a child prodigy in Hunan Province. He was ascholar at the age of 15, a candidate at the age of 21, and a Jinshi at the ageof 24. He was awarded the title of the Imperial Academy scholar (commonly knownas dianhanlin).

When he was 9 years old, his private school teacher wrote a couplet: "planta few potted flowers to explore the spring and autumn news." Mr. Xiongimmediately wrote the second couplet: "dig a pool of water to see the sky andthe earth It was a good story. After the mid-term examination, hsinko JurenXiong painted a painting to express his ambition. He painted a humble piece ofcotton and wrote the inscription "this gentleman is warm when he comes out ofthe world", which surprised all four of them.

After becoming famous, Mr. Xiong actively advocated the reform. He oncefounded Xiangbao, Shiwu school and Changde West Road normal school. He was thebackbone of the reform school in Hunan as well as Tan Sitong. Some famousrevolutionaries in our country, such as Xiang Jingyu, Lin Boqu, Teng Daiyuan,Song Jiaoren, a leftist of the Kuomintang, and Jiang Yiwu, commander in chief ofthe Wuchang Uprising, are all students of Mr. Xiong. Later, Mr. Xiong served asthe financial supervisor of the three eastern provinces, Rehe Dutong, and thechief financial officer. In 1913, he became the first Prime Minister of theRepublic of China. At that time, the government was known as the "talentcabinet" by the public opinion circles. Later, because Mr. Xiong opposed YuanShikais dictatorship, he was forced by Yuan Shikai to dissolve the cabinet andresign as prime minister. Since then, Mr. Xiong has devoted himself to industryand charity, opened Xiangshan childrens home and adopted a large number oforphans. In 1925, Fenghuang County was hit by a severe drought, and most of theland was not collected. After Mr. Xiong knew the news, he sent a relief fund of100000 yuan to Dayang (among which the famous Peking opera performing artist MeiLanfang donated 40000 yuan to Dayang), helping many victims. In his later years,Mr. Xiong became the president of the Red Cross Society of the Republic of Chinaand actively participated in the battlefield rescue of the Anti Japanese war. OnDecember 5, 1937, Xiong Xiling died in Hong Kong at the age of 67.

黄丝桥古城是国内至今保存最好的一座城堡，黄丝桥古城不大，东西长150米，南北长230米。黄丝桥古城始建于唐垂拱三年(公元687年)，古为屯兵之所，黄丝桥古城是历代统治者防止西部苗民生衅的前哨阵地。

昔日伏波将军马援及威震西藏的福康安均命丧于此，而苗民们也被迫深入大山人口剧减。黄丝桥古城系青石结构建筑，城墙高5.6米，厚2.9米，宽2.4米，占地面积2900平方米，筑黄丝桥古城所用石料皆石灰岩的青光石，小的也有1000余斤。砌筑时以糯米稀饭拌合石灰为砌浆灌缝，使数百米城墙，浑然一体，坚固牢实。黄丝桥古城开有三个城门，分别为“和育门”、“实城门”、“日光门”，均建有十余米高的清式建筑格局的高大城楼，三个城楼的屋顶均为歇山式，下层覆盖以腰檐，上布小青瓦，飞檐翘角，分外壮观。

黄丝桥古城墙上部为锯凿形状，箭垜300个，还有两座外突的炮台。 登上古城头，极目四野，见良田千顷，绿水迂回;斜阳夕照里，炊烟缕缕，一派田园诗韵。若不是黄丝桥古城墙上古旧的箭垜和炮台。谁还会想到，这里曾是西通云贵要塞，刀戟搏击之地呢?

各位朋友：

大家好!欢迎来凤凰古城做客。现在大家所在的地方，是被新西兰著名作家路易艾黎先生称赞为中国两座最美丽的小城之一的湖南凤凰古城。这里与风景名胜区湘西猛洞河、贵州梵净山毗邻，是湖南怀化、吉首和贵州铜仨三地间的必经之地，是著名作家沈从文的故乡。凤凰风景秀丽，名胜古迹很多，历来是人们游览的胜地，自古就有东岭迎辉、南华叠翠、龙潭鱼火、山寺晨钟、奇峰挺秀、溪桥夜月、兰径樵歌和梵阁回涛等八大景。城内，古代城楼、明清古院和石板小街现在仍是风采依然;城外，南华山圄家森林公园、唐代修建的至今仍保存完好的黄丝桥古城，地下艺术宫殿奇梁洞和神奇的风动岩、壮观的尖多朵瀑布、神秘的高达不峡、三门洞将军岩以及如画的电粮山、凤凰山、象鼻山、天星山、腊乐山都在向您招手，《边城》、 《湘女萧萧》、 《湘西剿匪记》、 《乌龙山剿匪记》、 《血鼓》、 《粟裕大将》等十多部影视剧也曾在这里拍摄。

风凰不但风景秀美，而且人杰地灵。浙江处州镇总兵郑国鸿、贵州提督田兴恕等民族英雄和中华民圄第一任内阁崽理熊希龄、著名作家沈从文和著名画家黄永玉都是凤凰人。

大明边城景区，位于贵州省___市东郊，于水晶阁沿锦江右岸展开，总投资11.9亿元，毗邻“五大佛教名山”梵净山，“中国最美丽的小城”湖南凤凰古城及“世界自然遗产”张家界。

整个景区以“明”史为据，以“明”文化为内涵，以“明”军事为主脉，以地方特色为背景，致力于明朝以来贵州600年历史文化的挖掘，集“吃住行游购娱”及“休闲、养生、体育、影视”等为一体，是西南最大的综合历史文化景区!

核心景区划分为边城广场演艺区、边城市井文化区(含五角大楼剧场)、边城军事体验区、边城水师龙舟营、大明水寨锦江渔文化区、大明酒庄、等八大文化体验区块。作为一座文化之城、故事之城、体验之城，大明边城将成为展示贵州六百年历史文化的重要窗口。

自然之城——千里辰水，源于锦江。在这边化外之地，沿江的吊脚楼默默的讲述着千年古老的传说，江上的渔翁仍在用上千年遗留下的方

式捕鱼，静静的，感受最后一片净土留给世人最后的安宁

文化之城——作为五溪文化发祥地，多民族聚居碰撞与融合，孕育了边城丰富离奇的少数民族文化：土司文化、巫蛊文化、夜郎文化、苗药文化在此融合发展。

The ancient city of phoenix, the national famous historical and cultural city, has been famous New Zealand writer Louis rewi alley praised as one of the most beautiful city in China. Here with jishou, ram the miao, yongshun fierce hole, guizhou fanjing mountains adjacent to, is which, jishou, guizhou tongren path between the three. 209 national highway and xiangqian trunk highway from XianJing *, tongren daxing airport only 27 kilometers away from the county, transportation is convenient. The phoenix beautiful scenery, long history, there are a lot of places of interest. The city, the ancient tower, the ancient Ming and qing dynasty courtyard style still, ancient plain tuojiang river flowing quietly, outside are south huashan national forest park, the gate of palace of art, beam hole, the ancient city of yellow silk bridge, built in the tang dynasty world-beating southern Great Wall... Here is not only beautiful scenery, and jie people spirit, MingXian heroines.

The beautiful town of phoenix mountain city, located on the side of the tuojiang river, mountains, the pass it. Under the green river from the ancient walls winding its way through, the jade green south China jiangxin foothills reflected. River boats numbered, the mountains and the solitary life of a monk, the diaojiao building light smoke curled up on the cliffs, wun sha gu laughter LangLang docks,... Ah! Phoenix is like "a pair of deep shallow the color of Chinese landscape painting". When you roam the ancient city of stone rock plate street, the ancient buildings on both sides of the terrain, each rows, pavilions contrasting with, such as the dragon dancing, aojiang fish wings. The drizzle, as if people came to visit the cowhide spikes on street level, "ding ding" sound, make the person produces GeShiZhiGan.

In shen congwens former residence is located in the south camp street, is a typical southern ancient courtyard mixture. The ancient courtyard in the middle of a small courtyard, with redstone stones is spread. Patio around for the brick structure of the house, amidst the three rooms, wing has four rooms, a total of more than ten rooms. Building small, although no carved dragon phoenix, but appear small chic, antique. Carve patterns or designs on woodwork wood with xiangxi characteristics, in particular, is particularly captivating.

On December 28, 1902, shen congwen was born here. His childhood was spent here. Former lasted more than one hundred years, grandfather is shen congwen shen tuned poems with one hand. Because of historical evolution, changed hands several times, to show to his old mans admiration, learning his study self-excitation, hard here, remarkable contribution to the self-study of the countrys literary career spirit, inspire future generations. County peoples government in 1988 decided to buy this house, renovated. With pattern to send to the examination and approval of shen congwen. Shen congwen to meet, in spite of the pattern to present an opinion, and said, "house rotten, mend it or not, but have to rough repaired, dont spend a lot of money, the home also is very poor, to try to save".

After renovation, and that this ancient courtyard one hundred reappear. Now hang on the door has "shen congwen former residence" plaques. A room on the right, is shen congwens life photos, 2 rooms is shen congwen manuscript handwriting, the left wing display from all versions of the text book. Shen cong-wens sketch hung amidst the central scroll. The left room is a bedroom, the place where is shen congwen was born. Desktop display on the right side of the room with marble desk, etc.

Xiong Xilings former residence is located in the phoenix ancient north satellites street in an alley, fengs east 200 meters is to show the tuojiang river. Former residence of southern courtyard department of antique wooden structure, is small but very delicate, 4s existing housing is basically unchanged, very rich in miao appeal, as the county key cultural relics protection unit. Six years of the republic of China (1917) in summer and fall of the beijing-tianjin area flood is serious, he is responsible for overseeing the flood physical aftermath, fundraising, and presided over relief for the victims of the disaster. Seven years of the republic of China (1918), the government agreed to, will be converted into kind providence in xiangshan park school, adopt education affected homeless children. He in charge of all management and for 20 years. He wrote a poem:

Critics, peach blossom hand planted, the disease is in flower.

Sleeping children month with take one long, their smile.

Yangs ancestral temple was built in the light of 16 years (1836 years), wooden courtyard, up and down two floors, covers an area of 770 square meters, by the gate, stage, lobby, bungalows, main hall, a rectangular. Stage for single eaves jehiel the top of the hill, eaves ACTS the role of the best stone, 16 meters high, four pillars carved dragon carved chicken, stage for ChuanDouShi, main hall for the lifting beam, the whole building fine workmanship, extremely rich national characteristics, belongs to the county key cultural relics protection units.

Yangs ancestral temple is located in the county seat in the northeast of the ancient city wall. Prince, GuoYongHou, less town rod company commanders Yang Fang donors built in the qing daoguang 16 years (1836). Ancestral temple by the gate, stage, a pavilion, bungalows, main hall, wing, is a typical courtyard building, covers an area of 770 square meters. Stage for single eaves jehiel the top of the mountain, ChuanDouShi structure, high 16 meters, width of 7 meters, 8 meters deep; Eaves jade stone, pillar carved dragon carved phoenix. Main hall for the lift beam construction, gable of cat back arch, divided into a bright between two dark three. Both sides with a wing. Yangs ancestral temple design is exquisite, exquisite workmanship. Windows, doors, eaves trim both si woodwork, whole buildings with distinctive national features and high artistic value.

In southern China the Great Wall is located in the border region of xiangqian pierces, from guizhou tongren, down to hunan baojing, total length of more than 380, 43 years (1615) park built in the Ming dynasty wanli, after several repair jiajing period qing dynasty after finalize the design, the bunker wall height 2.3 meters, 1.7 meters wide, 1 meter 8, walls are mostly local materials with rocks, shale bricks. Middle filled with stones and earth, winding mountain across the waters, winding, mostly built on the steep mountains, has built 1232 to station troops along the royal fort sin, tuen card, outposts, fort, fort, outskirt, close and numerous soldiers with rocks base into a room, general garrison troops at that time about 8000 people, some of todays place names such as Allah camp, star ferry, yellow of the joint venture, Wang Po chariot battalion, the victory of the camp, dried Shi Ying, vibration moo, buffaloes and band camp word is garrison points at the edge of the Great Wall.

凤凰于飞，翙翙其羽，凤凰涅盘，浴火重生，凤凰不仅仅是翱翔于天空的吉祥神鸟。也是中华民族的精神图腾。更是人们渴望美好的圣洁期盼!

“ 为了您，这座古城已经等了千年! ”为了千年等一回，我们将要去凤凰，寻找那活了千年的生命，和死去千年的标本。凤凰地处湘西这个边陲小镇。始建于明朝嘉靖年间。自古以来就是一个兵城，也是一个商城。走进凤凰，每一扇窗户上都有一扇顾盼流芳的眼睛，每一块石板上都有情侣的倩影。每一条小河边都有苗家姑娘洗衣棒锤在石板上带着节奏的混响，还有那婉转悠扬的歌声。

说到凤凰，我不能不说苗族。苗族可以说是中国迁徙最频繁的民族，无数次的迁徙留下了一部悲壮而又苦难的历史。虽然是第一个发明水稻种植技术的民族，但是聪明的苗族人也没能改变战败迁徙的命运。他们用生命和鲜血谱写了历史，用智慧和坚韧传承了文明。逐鹿之战估计大家都听说过，这就是讲的皇帝无数次被苗族打败以后联络了炎帝反败为胜，打败苗族，逼着我们的领袖蚩尤带着我们迁徙到这大山深处，万山丛中。为了生存，我们采集野果野草，像蒿草粑粑，到现在还是我们餐桌上的食物。为了顺应自然，在这潮湿的大山深处繁衍生息。我们吃生姜驱寒，所以姜糖成了我们的喜糖。为了战胜自然，我们彰显力量，在每一年的锥牛节上，男人杀死最厉害的公牛。女人们敲下牛角做成梳子别在自己的头上。向世人炫耀男人的战利品。为了填饱肚子，我们尝遍野果，把银子做成了餐具。来甄别哪些东西有毒。

大家知道我们苗族人的身份证最早是用什么材质做的吗?你们看过血色湘西吗?我告诉你们：不是纸做的，更不是塑料做的。而是银子做的。自古以来，苗族人就是最骁勇善战的民族，虽然跟朝廷的战争无休无止。但是每一次面对国家尊严和民族大义的时候，苗族人都冲锋陷阵、血染疆场。远的不说，湘军中最能打硬仗的就是竿子军，竿子就是指湘西的土家族和苗族人。所以凤凰以前称为镇竿镇。再就是日本人占领长沙、常德的时候，又是湘西的竿子军用 和血肉之躯筑起了一道钢铁长城，保卫了家园，捍卫了湘西这块弹丸之地。每一次战争的胜利都是鲜血染红的战场。湘西人对于故土，有着一般人无法理解的眷恋。就如沈从文的碑文：一个战士要不战死沙场，要不回到故乡。客死他乡的英雄们无法尸体还乡，无法魂归故里。有的甚至都认不出模样。他们甚至是带不回只言片语的遗言。活着回来的人无法面对老人期盼的眼睛，无法面对妻子望眼欲穿的守望，更无法给孩子们一个合理的解释。他们只能摘下那只象征着他们身份的耳环。一包包的耳环就是一个个鲜活的生命啊。亲人们接过自己家的耳环，供奉在祖宗的牌位上。告诉他们的后人，他们的祖宗不是孬种。

大家知道我们为什么要戴吉祥鼓吗?难道仅仅就是吉祥如意吗?不，任何东西的存在一定有它的原因。最早苗族人为了生存，为了驱逐野兽发明了鼓。好不容易在这蛮夷之地生存下来。战争却不期而至。让我们一次又一次的迁徙。从黄河流域到洞庭湖之滨，再到这边陲之地。无数次的颠沛流离，无数次的人走家随。鼓声成了战争的号角，当鼓声响起的时候，即使有再多的不舍。我们也不能停止迁徙的脚步。鼓声也意味着一个人都不能拉下。于是苗族人习惯了把所有的东西都铸成银器戴在自己的身上，随时准备迁徙。

大家知道我们的阿哥为什么要给阿妹送鱼纹的镯子吗?这不仅仅是检验女人的身体是否健康，是否能顺利传宗接代，更是一份家族的重托，一个民族的承诺。他是要告诉自己心爱的女人。总有一天，我会带着你，带着我们的孩子打回黄河流域，回到那有鱼有米的地方去的。

直到今天，当我们再一次面对商场昂贵的饮水机、洗衣机而百思不得其解的时候。销售员只是告诉我们，那是因为它们都是带银离子杀毒的。直到这个时候，我们才知道老祖宗的智慧。今天科技的进步让我可以精准的测量出银子的成分和功能，知道它可以杀死650多种细菌。上个世纪九十年代，随着改革的春风，那些老祖宗用了一辈子的餐具被我们搁置一旁。那些巧夺天工的加工技术被机器的复制替代。曾经被苗族人追捧的拉丝首饰也一度无人问津。知道什么是拉丝技术吗?拉丝顾名思义就是把银子拉成丝，拉得很细很细，甚至是细过了头发丝。这么说吧，一克银子能拉到一米左右。然后做成精美的首饰。知道为什么有拉丝吗?苗族人用银子彰显个性，妆点美丽。而贫穷的苗族人如何用有限的银子做出更大更张扬的饰品，廉价的劳动力和智慧的工匠创造了拉丝技术，满足了苗族人对银饰的喜好，

今天，我们再一次欣赏到拉丝，看到拉丝工艺这真是我们的幸运，也是苗族人的荣幸。为什么这么说呢?文化的传承不仅仅是民族的追捧，更要政府的支持，还要与市场接轨，跟利益挂钩。否则就成了市场经济的炮灰。就如山西的那些百年木屋，甚至是很多具有厚重历史文明的地标古建筑都由于政府维修基金的不到位而一座座破坏、拆除、坍塌。苗族的银器锻造技术也曾经被机器替代。20xx年，凤凰对外开放以后。很多人看到了商机，政府也大力支持，招商引资。挖掘出苗族的文化瑰宝：比如银器锻造技术、蜡染技术、苗绣等等。其中银子的锻造技术列入了世界非物质文化遗产名录。从此，凤凰的经济得到了飞速的发展。那些具有精湛技术的工匠们再一次重出江湖。有的甚至是冠上了世界非物质文化遗产传承人的名号。无数的银器店如雨后春笋般冒出来。良莠不齐、鱼龙混杂。

在外人看来，湘西贫穷、落后、出土匪。湘西人野蛮、粗鲁。那是因为您不了解湘西，不了湘西人。湘西的女人热情奔放、敢爱敢恨。湘西的男人豪放粗狂、淳朴善良。在这里孕育了著名的乡土文学之父沈从文、鬼才画家黄永玉、内阁总理熊希龄。沈从文的《边城》、《长河》可谓是家喻户晓。尤其是边城：一条清冽的小河，一个美丽的姑娘，几首动人的山歌，两个痴心的小伙，一只老黄狗，一个老爷爷。勾画了一副几乎完美的图画。读着他的书，字里行间几乎都能闻到泥土的芬芳。沈从文和张兆和的爱情故事也成为一段佳话广为流传。为了得到张兆和的欢心，沈从文写了上百封情书。只是当时的张兆和十分不领情的把情书扔到了胡适校长的桌上。胡适校长微笑着说：我看沈老师是顽固的爱着你哟。张兆和说：可是我顽固的不爱他啊。沈从文并不气馁。并且更加积极热烈的追求。终于抱得美人归。凤凰人就是这样：纯粹，执着，坚持到底。

在凤凰旅游业迅速发展的过程中。有一个苗族小伙子“阿牛”也跟沈老一样执着。他最早把苗族人家家户户都爱吃的一道菜：血粑鸭用真空包装，让游客带到了世界各地。并且带动了当地的老百姓脱贫致富。阿牛在质量上严格把关。绝对不做市面上的速成鸭子。他的原材料通通来源于本地的小麻鸭，一年才能长到两三斤。而且严格标明鸭肉和血粑的比例。凭着他的诚信和坚持赚得了人生的第一桶金。随着凤凰旅游业的发展，各地商人纷至沓来。在凤凰的大街小巷开满了银器店。工业用银和现代化的机器加工充斥着整个本地市场。打着世界非物质文化遗产的牌子到处倾销，偷换概念。作为一个地地道道的苗族人。阿牛心里十分不爽。于是他变卖祖业，筹集资金，深入苗寨，找到当年千锤百炼打造银器的能工巧匠。在凤凰古城门面最贵的地方开了凤凰最大的一家银器店，这是凤凰第一家手工银器店，所以起名《凤凰一号》。开店初期，无数人说他傻，说他笨，人家都用工业银，机器加工。你一个人做手工，做足银，成本高出几倍，如何能赚钱，怎么卖得出去。阿牛对其充耳不闻，他就觉得，他是苗族人，他有义务和责任传承苗族的文化，并且发扬光大，人家越是看不懂，他倒越是觉得商机无限。凭着他的独到的眼光和不懈的坚持，《凤凰一号》又一次取得了巨大的成功。拥有了一定经济基础的阿牛又有了新的想法。于是他潜心打造凤凰的金字招牌，用心做每一个产品。最后在离凤凰古城五公里的地方购地二十亩。打造了整个湘西最大的聚产、购、餐一体的镇竿阿牛有限公司。让游客在镇竿阿牛可以吃到绝对纯天然无污染的绿色食品。还能买到凤凰所有的特产。他的宗旨就是环保、绿色、天然、健康。

阿牛做事及其认真执着。比如一个大街小巷都有的蒿草粑，阿牛竟然请了我们湘西吉首大学和湖南大学的几个生物系教授研究它的配方。做出来的粑粑真的是秒杀了湘西所有的蒿草粑粑。那种如QQ糖一样的弹劲，还有完全看不到蒿草纤维的糯性。我们只能看到绿油油的粑粑。咬一口真的具有连舌头都吞进去的冲动。

一路走来，风雨兼程，阿牛从最初的一个小小门面。到今天凤凰古城里面的五个金字招牌：《凤凰一号银器店》、《凤凰一号牛角梳》、《镇竿阿牛姜糖》、《镇竿阿牛蒿草粑粑》、《镇竿阿牛血粑鸭专卖店》和城外的《镇竿阿牛有限公司》。让世界各地的客人都买到了具有凤凰记忆的产品。而他自己却回到了梦开始的地方。为了回报养育自己的山山水水和帮助过自己的父老乡亲。除了带动当地经济的发展，与当地老百姓签订无公害蔬菜、蒿草、生姜供销合同。镇竿阿牛公司还拿出了专款用以扶贫助学。

一个大山深处的苗家汉子，用他满腔的的热情执着地做了一件事，就是让湘西的美食和苗族的服饰文化走出湘西，走向世界。让每一个来到湘西的人都能感受到湘西人的热情和真诚。而他，也是我们湘西人的骄傲，因为从他的身上，看到的就是典型的湘西精神：热情、豪爽、执着、敢作敢为、敢爱敢恨。来自远方的您，希望您能接受我们湘西人的个性，喜欢我们民族的美食，喜欢湘西闪亮的饰品。真诚的邀请您能走进凤凰，来镇竿阿牛公司做客!

朋友们!现在我们开始游览黄丝桥古城。

黄丝桥古城位于县城正西24公里处，古称渭阳城，始建于唐垂拱二年(公元686年)，距今已有1300多年的历史。清康熙三十九年(1720xx年)，朝廷为了安抚和镇压少数民族，这里设立了凤凰直隶厅和沅永靖兵备道。乾隆五十九年(1794年)，这里爆发了历史上最大的苗民起义，从此清朝走向末落。黄丝桥古城属南方长城的一部分，是苗汉相争的前沿阵地。

古城座西朝东是一座青石结构的石头城，城墙所用石料皆采用石灰岩的青光巨石，最大的约重20xx斤，小的也有1000余斤，石面平整，工艺讲究。

城墙周长686米，东西长153米，南北长190米，总面积29070平方米，城墙高5.6米，厚2.9米，城墙上走道宽2.4米可以跑马，大小箭垛300个，开东、西、北三门。1983年10月黄丝桥古城被列为省级重点文物保护单位。

朋友们，黄丝桥古城旅游到此结束!我们继续前往下一个景点参观。

关于乡村级别财务管理调研报告

近年来，我乡十分重视农村财务管理，把它视作密切党群关系，促进基层组织建设和干部廉政建设的重要手段。然而，由于各种矛盾和主客观因素的制约，农村财务管理仍然比较薄弱。最近，根据党的基层组织建设年活动领导带题调研要求，组织财政所、纪委等部门人员对我乡村级财务管理进行调研。

一、当前村级财务管理存在的主要问题

在第七届村民委员会换届选举工作村主任离任审计中发现，当前我乡村级财务管理突出以下问题。

1、财务制度不完善。有的村没有制订财务管理制度，有的村财务管理制度与现行实际情况不适应、不配套，出现脱节，有的村虽有财务管理制度，但缺乏资金收入、使用及效益措施，导致村级财务管理制度不够完善、健全、规范，接受群众监督乏力。村干部往往都掌握有一定的经济大权，既管钱又用钱，收不入账，公款私存私用。有些村随意借村集体收入，借钱后给一张白条，有的甚至连白条也不给，不断出现违纪现象。

2、账薄设置不规范。一些村会计各自为阵，会计科目随意设置，记帐方法不统一，账账不符、账款不符、账实不符、有账无证、有证无账现象较为普遍，有些村资金来源、资金占用和专项支出等项目记录不全。因没有完整的财务记录，既不能进行规范的账务处理和全面反映本村的财务活动状况，也不利于财务公开和财务监督。

3、会计手续不齐全。有的村财务原始凭证不规范，无经手人，无证明人，无事由，无审批人签字。一些出纳收付款后不及时记账，仅凭脑子记忆，甚至凭印象自制凭证，盘点库存时，现金不是多就是少。

4、凭证审核不严格。财务开支本应由分管领导“一支笔”审批，而有的村支书签、主任也签，签批不问清红皂白，来者不拒，明知超标准或开支范围不合规，因怕得罪人，故意大开“绿灯”。

5、财务收支无预算。有相当部分村年初资金收支无计划，往往是有钱乱花，无钱借花，拆东墙补西墙，寅吃卯粮，结果是年终决算一片“红”。

6、会计档案不健全。许多村根本没有村级档案室，会计档案资料无法集中管理，会计资料只好长期放于会计或出纳家中。一些会计人员不按规定装订发票，年终将帐本和单据用报纸一包，随便乱丢。换届后干部变动时不办理移交手续，各管各的“包包账”，造成账簿和凭证丢失、鼠咬、虫蚀和霉烂。

7、资金使用不合法。有的请客送礼，有的公款旅游，有的滥发实物、补贴、资金，甚至还存在着干部挪用、侵占公款的现象。特别是一些经济状况较差或较好的村，问题尤为突出，支出结构既不合理也不合法。

8、会计队伍不稳定。有的财会人员工作一段时间后选为村干部，有的不愿挂个会计把自己捆在家里，而外出打工不愿从事会计工作。加之村会计一般随主要干部变动而变动，一任书记，一任会计，变更频繁。且相当一部分村财务会员文化水平低，知识面窄，业务素质差，缺乏科学的财务管理知识和综合分析核算能力，因而在实际操作中漏洞百出，难以起到监督管理财务的作用。

二、村级财务管理存在问题的基本原因

通过调查分析，导致村级财务管理混乱的症结主要有以下四个方面：

1、忽视财务管理。一些村负责人头脑中没有财务管理这根弦。一是工作忙无暇顾及；二是对财务管理认识不清；三是怕管紧了不好“办事”。因而，对农村财务管理没有引起足够重视，滋生和助长了某些违法乱纪行为。

2、制约措施乏力。村级民主理财小组和监督小组形同虚设，组长多数有支部书记或者村委会主任兼任，群众对此意见很大，挫伤了群众民主理财的积极性，客观上助长了部分人员违法乱纪的侥幸心理。

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凤凰古城是个出人才的地方，民国第一任总理熊希龄，也是凤凰人。他天生聪慧。1913年当选民国第一任民选总理，由于他反对袁世凯复辟帝制，不久就被迫辞职。熊先生晚年致力于慈善和教育事业，他创办著名的香山慈幼院。1937年12月25日这位风云人物在香港逝世，享年68岁。毛主席等曾多次称赞熊希龄，说他做过许多好事。

凤凰古城的醉美十一景，第一景莫过于沱江泛舟了。登上木舟，缓缓行驶于沱江之上，一阵阵清风来袭,你会觉得异常凉爽。在这里你会看到一下下捣衣的`女子。看!这里水是那么的绿，与旁边的绿树互相辉映，显得协调。河两端是苗族人的吊脚楼群，这里体现了它们的风土人情。一根根竹竿撑着古代阁楼，一般的有2到3层(也有四层的)，只有第二层以上才会住人。但是，最大的吊脚楼能住200-300人左右呢。上了岸，你才会知道——吊脚楼群、脉脉漫开的水纹、滚动的水车，缓缓行驶的小木舟特别自然地融洽在一起，这是大自然的杰作——用画笔描绘不出来的美丽与风土人情。

夜晚的虹桥更美,灯光星星点点地洒落在湖面上。

凤凰古城是一个古色古香的古城，那种美在我心中留下了美好的印象。

黄丝桥古城是国内至今保存最好的一座城堡，古城始建于唐垂拱三年(公元687年)，古为屯兵之所，是历代统治者防止西部苗民生衅的前哨阵地。昔日伏波将军马援及威震西藏的福康安均命丧于此，而苗民们也被迫深入大山人口剧减。黄丝桥古城古称渭阳城，距今已有1300多年的历史。清康熙三十九年(1720xx年)，朝廷为了安抚和镇压少数民族，这里设立了凤凰直隶厅和沅永靖兵备道。乾隆五十九年(1794年)，这里爆发了历史上最大的苗民起义，也就是历史学家称这次起义是清朝中之战，从此清朝走向落。黄丝桥古城属南方长城的一部分，是苗汉相争的前沿阵地。

古城系青石结构建筑，城墙高5.6米，厚2.9米，宽2.4米，占地面积2900平方米，筑城所用石料皆石灰岩的青光石，最大的约重20xx斤，小的也有1000余斤。砌筑时以糯米稀饭拌合石灰为砌浆灌缝，使数百米城墙，浑然一体，坚固牢实。古城开有三个城门，分别为“和育门”、“实城门”、“日光门”，均建有十余米高的清式建筑格局的高大城楼，三个城楼的屋顶均为歇山式，下层覆盖以腰檐，上布小青瓦，飞檐翘角，分外壮观。城墙上部为锯凿形状，箭垜300个，还有两座外突的炮台。

黄丝桥是唐时武则天被选中上京之时曾经歇脚的地方，和武则天有很深的渊源。在黄丝桥古城里，有一座御花园，据说是武则天当年下令所建。御花园里荷塘片片，怪石嶙峋，有形似巨龙的、形似巨龟的，宝剑倒插以及大鹏展翅的岩石。还有一条须扭曲身体才能勉强通过的石缝。

古城始建于唐朝年间，为渭阳废县故治。据光绪《凤凰厅续志》载“凤凰营，距镇箪镇六十里。有废城，在坡山西址，建于唐，为渭阳废县故治。"又据《元和郡县志》载：“渭阳县，垂拱三年(公元687年)折麻阳县置。在坡山西址。"按此记载，黄丝桥古城距今已有1300多年的历史了。

古渭阳城先为县治，后自清康熙三十九年(公元1720xx年)移建镇后，古城一直驻兵，为防西部苗民起义。军营至1920xx年共存在了220xx年。

黄丝桥古城为国内至今保存得最好的石头城，它坚实牢固，虽历时一千多年，至今仍完整无缺。城墙所用石料，皆采用石灰岩的青光巨石，最大的约重20xx斤，小的也有1000余斤，用糯米稀饭拦石灰浆砌筑，石面平整，工艺讲究。

黄丝桥与其说这是一个村落，勿如说这是一座古堡。联合国亨利博士20xx年盛夏在考察书架堂时就说：“我没有见过比书架堂更古老、更完整、更幽美的古城堡了。

Dear friends

Hello, everyone. Im the tour guide of __ travel agency. Id like tointroduce the scenic spots and folk customs of Zhangjiajie tourism, Fenghuangancient city, Changsha, Shaoshan and other places. It is said that Phoenix, thegod bird of the kingdom of Heaven (ancient India), after reaching the age of500, set incense wood on fire and revived from the ashes. It is delicious and nolonger dies. This bird is Phoenix, the king of birds in China. There is amountain in the southwest of Fenghuang that looks like a flying phoenix, so itis named after it. Fenghuang, formerly known as Zhengan, is located in thesouthwest of our state, with a total area of more than 1700 square kilometersand a population of 370000. It is a county inhabited by Miao and Tujia ethnicminorities. Fenghuang has a long history. During the spring and Autumn periodand Warring States period, it belonged to Chu, Qin to Qianzhong County, WeiyangCounty in Tang Dynasty, Wuzhai chief executive department in Yuan and MingDynasty, and qingtongting, Zhen and Daofu. It became the military and politicalcenter of Western Hunan. Fenghuangs tourism resources are mainly rich inhistory and culture. The special history here has left many historic sites, andthe special historical culture has shaped a group of celebrities.

Phoenix, with its beautiful scenery and numerous places of interest, hasalways been a popular tourist attraction. Since ancient times, there have beeneight scenic spots, such as Dongling Yinghui, Nanhua Diecui, Longtan Yuhuo,Shansi morning bell, Qifeng Tingxiu, Xiqiao night moon, Lanjing Qiaoge and fangeHuitao. It has the world-famous style of the ancient city, the most completestone city left by the Tang Dynasty - huangsiqiao, the historical witness of theisolation between Miao and Han, the border wall of Miao, the great wall ofsouthern China, and the Qiliang cave, which is known as the king of Huaxia cave.Fenghuang ancient city is located on the Bank of Tuojiang River, surrounded bymountains and magnificent passes. The green Tuojiang River meanders under theancient city wall. The verdant foothills of Nanhua mountain reflect the centerof the river. There are fishing boats and pleasure boats in the river. There arestilts on the cliff, row upon row. The girls washing clothes with hammers besidethe dock are laughing. The east gate and the north gate by the Tuojiang Riverare magnificent. The streets paved with bluestone slabs extend in alldirections. In the Ming and Qing Dynasties, the houses with wooden structurewere well arranged. All of these make the ancient city like a Chinese landscapepainting with thick ink and light color. After visiting Phoenix, New Zealandfriend Louis Ailey said that there are two most beautiful small cities in China:Changting in Fujian and Fenghuang in Hunan.

The beauty of Phoenix lies not only in its natural landscape, its localconditions and customs, its cultural relics and its beautiful legends, but alsoin its glorious tradition and its fighting spirit. In the words of Mr. ShenCongwen, the chivalrous spirit of combining personal romantic emotion withhistorical religious emotion has become another model of personality andmorality in this place. Once this kind of chivalry spirit is combined withpatriotism, as long as it is properly led, it will be able to fight against theenemy when the country and the nation need it, and create earth shakingachievements. Indeed, we can see that some of the major events in modern Chinawere attended by Fenghuang people, and they were always at the forefront of thestruggle. Zheng Guohong, the third commander in chief of Dinghai who sacrificedhis life to serve the country in the first film war, Tian Xingshu, thecommanding commander of Guizhou in Qingyan and Kaizhou missionary cases in thesecond film war, Tian Yingzhao, who was awarded the rank of Army lieutenantgeneral by Dr. Sun Yat sen in Yuhuatai during the 1911 Revolution, and TianYingzhao, who fought in Jiashan and Changsha during the Anti Japanese war.Although the place is small, Xiong Xiling, the first people of the Republic ofChina, Shen Congwen, known as the father of local literature and influential allover the world, and Huang Yongyu, a famous painter, have been selected here.

Now we come to No.10 Zhongying street along Shiban road. This is the formerresidence of Shen Congwen, a famous Chinese writer. This is a typical SouthernCourtyard. There is a small patio in the middle. Around the patio is an ancienthouse with wooden tile structure. There are three main rooms, two wing rooms andthree vestibules. Although there is no carved dragon and painted Phoenix in thisancient courtyard, it is small and exquisite with antique flavor, especially thecarved wooden windows with Xiangxi characteristics.

Shen Congwens former residence was built by his grandfather Shen Hongfu inthe fifth year of Tongzhi in Qing Dynasty. On December 28, 1920__, Mr. ShenCongwen was born here. In 1920__, Mr. Shen was 15 years old. Because of hisfamilys decline, he joined the aboriginal army in Western Hunan. He left hishometown and traveled in the Yuanshui and Youshui river basins. Several years ofarmy experience enabled him to witness a life in dire straits and experienced awar in full swing, which stimulated Mr. Shens desire for creation.

In 1920x, Mr. Shen came to Beijing alone and began his hard career as awriter. From 1928 to 1930, Mr. Shen worked as a teacher in Shanghai middleschool and chief editor of literature supplement of Ta Kung Pao and Yi Shi Bao.1930-1933, lecturer in Wuhan University and Qingdao University. From 1934 to1939, he edited Chinese textbooks for primary and secondary schools in China.From 1939 to 1949, he was a professor in the Chinese Department of SouthwestAssociated University. In his 27 years of writing career, Mr. Shen hassuccessively created a series of literary works, such as border town, duck, loveof witches, life of an actress, Xiangxi essays, Xiangxi, autobiography of ShenCongwen, heifengji, Changhe, bajuntu, essays of Shen Congwen, essays of ShenCongwen, etc., which are well-known in Chinese literary circles Almost as famousas Mr. Lu Xun, who is more than 20 years older than him. After the 1950s, Mr.Shen became a researcher of the Chinese Museum of history and the Institute ofhistory of the Chinese Academy of social sciences. He devoted himself to thestudy of Chinese cultural relics and wrote a series of works on cultural relics,such as the study of ancient Chinese costumes, bronze mirrors of Tang and SongDynasties, Ming mirrors, dragon and Phoenix Art, and lacquerware of the WarringStates period. Mr. Shens works and character show a strong consistency,natural, honest, modest, diligent, broad and dignified.

Mr. Shens works of more than 5 million words in his life are the literarytreasures of the world, and also leave valuable historical documents for futuregenerations to study China and Xiangxi.

凤凰古城——国家历史文化名城，曾被新西兰著名作家路易艾黎称赞为中国最美丽的小城之一。这里与吉首的德夯苗寨，永顺的猛洞河，贵州的梵净山相毗邻，是怀化、吉首、贵州铜仁三地之间的必经之路。 209国道和湘黔省道从县境穿*过，铜仁大兴机场距县城仅27公里，交通便利.凤凰风景秀丽，历史悠久，名胜古迹甚多。城内，古代城楼、明清古院风采依然，古老朴实的沱江静静地流淌，城外有南华山国家森林公园，城下艺术宫殿奇梁洞，建于唐代的黄丝桥古城，举世瞩目的南方长城 ……这里不仅风景优美，且地杰人灵，名贤辈出。

美丽的小城凤凰山城，位于沱江之畔，群山环抱，关隘雄奇。碧绿的江水从古老的城墙下蜿蜒而过，叠翠的南华山麓倒映江心。江中渔船数点，山间暮鼓晨钟兼鸣，悬崖上的吊脚楼轻烟袅袅，码头边的浣纱姑笑声郎郎，……啊!凤凰犹如“一副浓墨浅彩的中国山水画”。当你徜徉古城用条石砌成的岩板街时，两边的古建筑各抱地势，鳞次栉比，亭台楼阁重重叠叠，如巨龙飞舞，似鳌鱼展翅。细雨声中，仿佛传来进香人的牛皮钉鞋敲击街面，发出“叮叮”的响声，使人产生隔世之感.

沈从文故居位于南中营街，是一座典型的南方四合古院。古院正中有小天井，用红石方石板铺成。天井四周为砖木结构的古屋，正屋三间，厢房四间，共十余间。房屋矮小，虽无雕龙画凤，但显得小巧别致，古色古香。特别是雕花的木窗带有湘西特色，格外引人注目。

1902 年12月28日，沈从文就诞生在这里。他的童年就是在这里度过的。故居历时一百多年，是沈从文祖父沈宏富手上置办的。由于历史演变，几经易主，为了表示对沈从文老人的崇敬之情，学习他勤学自励，艰苦笔耕，对国家文学事业的卓越贡献的自学精神，激励后人。1988年县人民政府决定购回此屋，重新整修。并带图样赴京送沈从文审定。沈从文带病接见，对图样提出意见，并说：“房子烂了，修一下也好，但要将就修上，不要花很多钱，家乡还很穷，要尽量节约”。

经过整修，使这百年古院再现原貌。现门上挂有“沈从文旧居”匾额。右边一室，是沈从文生平的照片，二室是沈从文书稿手迹，左边厢房陈列各种版本的从文著作。正屋中堂挂着沈从文的素描画像。左边房是卧室，是沈从文出生的地方。右边房陈列着大理石桌面的书桌等物。

熊希龄故居位于凤凰古城北文星街内的一个小巷里，故居往东200米便是秀 丽的沱江。故居为四合院系南方古式的木瓦结构，比较矮小但很精致，故居现存房屋4间基本是保持原貌，很富于苗族情调，为县重点文物保护单位。民国6年(1917)夏秋之际京津一带水灾严重，他负责督办水灾河工善后事宜，并主持募捐，救济灾民。民国七年(1918)，得政府同意，将香山静宜园改建为慈幼院，收养教育受灾流浪儿童。他自己掌管一切院务，时20xx年之久。 他有一首诗写道：

万树桃花手自栽，病中犹为看花来。

儿童月与花俱长，各自拈花笑一回。

杨家祠堂始建于道光20xx年(1836年)，木结构四合院，上下两层，占地770 平方米，由大门、戏台、过厅、廊房、正厅组成，呈长方形。戏台为单檐歇山顶，檐下饰如意斗拱，高16米，四根台柱雕龙刻凤，戏台为穿斗式，正殿为抬梁式，整个建筑做工精细，极富民族特色，属县重点文物保护单位。

杨家祠堂座落在县城东北部的古城墙边。太子少保、果勇侯、镇竿总兵杨芳捐资修建于清道光十六年(1836年)。祠堂由大门、戏台、过亭、廊房、正厅、厢房组成，是典型的四合院建筑，占地770平方米。戏台为单檐歇山顶，穿斗式结构，高16米，，面阔7米，进深8米;檐下如玉斗拱，台柱雕龙刻凤。正殿为抬梁式建筑，山墙为猫背拱，分为一明二暗三间。两边配有厢房。杨家祠堂设计精巧，做工精细。窗户、门、檐饰件均糸镂空雕花，整体建筑具有鲜明的民族特色和很高的建筑艺术价值。

中国南部长城位于湘黔边区，上自贵州铜仁，下至湖南保靖，全长380余里，建于明朝万历 43年(公园1615)，几经续修后于清朝嘉靖年间定型，其碉堡墙一般高2.3米，基宽1.7米,顶宽1米，墙体大都就地取材用石块，页岩砌成。中间填以乱石和泥土，绕山跨涧，曲折蜿蜒,大部分建在险峻的山岭上，沿途建有1232 座用于屯兵御用的汛堡、屯卡、哨台、碉堡、炮台、关厢、关门及无数用石块垒成的兵房，当时一般驻防军队8000人左右，如今的一些地名如阿拉营、天星营、黄合营、王坡屯营、得胜营、乾石营、振武营、 牛斗营等带营字的地方都是长城边上的驻军要点。

Phoenix ancient city — — national historical cultural well-known city, have been easy Ai Li by New Zealander famous writer road praise for the one of Chinese most beautiful little city. ram sprout village here with the virtue of lucky head, obey forever the Buddhist net mountain of fierce hole river and Guizhou appearance neighbor, is bosom melt , lucky head and Guizhou copper benevolent 3 land between will go through road. 209 national highwaies with Xiang Qian save road wear fork from county boundary pass , copper benevolent big mood airport distance county only 27 kilometers, traffic convenient. phoenix scenery beautiful, history long, scenic spots and historical sites a lot. city , ancient gate tower , settle ancient courtyard elegant appearance tomorrow still, ancient simple Tuo river quiet flow quietly shed , suburban have south China mountain national forest park and city take off artistic palace odd beam hole, build in Tang the bridge ancient city of yellowish filament of generation, attract worldwide attention south the Great Wall … … here not only scenery graceful, just land outstanding person spirit, name able come forth in large numbers.

beautiful little city phoenix mountain city, locate in Tuo river side, crowd mountain surround , (mountain)pass male odd. the river water of dark green take off from ancient city wall curved pass , fold green south China the foot of a mountain fall reflect river heart. river in the several point of fishing vessel, mountain between dusk drum morning clock cry simultaneously, steep cliff on hang foot building light smoke curling upwards, pier side wash yarn aunt laughter Lang Lang, … … ! phoenix sting just like " a pair of thick ink is you shallow Cai Chinese landscape painting ". is Chang Yang ancient city build with stone rock board street , the ancient building of both sides hold physical features each, row upon row, pavilion building cabinet overlapping, flutter as huge dragon, seem Ao fish spread the wings . drizzle sound in, seem biography knock into the ox-hide spiked shoes of fragrant person attack street surface, send out " " sound, make one produce the sense that separates lifetime . Shen Cong Wen former residence locate in south in battalion street, is the south 4 of a typical case join ancient courtyard. ancient courtyard center have little courtyard, spread with red stone square slabstone. courtyard four weeks is the ancient house of brick timber structure, straight house 3, wing-room 4, remain 10 between. house short, though draw phoenix without vulture dragon, but look small and exquisite novel, antique. have especially the wooden window of carving Xiang west characteristic, especially eye-catching.

Phoenix is of December 28,1902 , Shen Cong Wen is born in here . he childhood is in here pass . former residence last of more than 100 years, is Shen Cong Wen grandfather Shen Hong buy on rich hand . develop because of history, few by is easy God, for show for Shen Cong Wen the respectful feelings of old person, study him study frequently from Li, hard pen plough , for the outstanding contribution of national literature cause self study spirit, encourage future generations. 1988 years county peoples government decide buy return this house, renovate again. take pattern go to capital send Shen Cong writing approve . Shen Cong Wen take ill reception, put forward opinion for pattern, say : " house is meshed , repair , is also good , but to put up , repair , do not spend many money, it is poor that hometown is returned , to economize as far as possible ". endure renovate , make this die ancient courtyard reappear look. hang on current door have " Shen Cong Wen former residence " horizontal inscribed board. right a room, is Shen Cong Wen the photograph of life story, 2 rooms is Shen Cong document draft original, left wing-room display various editions from writing works. straight house central scroll hang the sketch portrait of Shen Cong Wen. left room is bedroom, is Shen Cong Wen is born place. right room display the desk etc. thing of marble top of a table.

Bear hopes that age former residence locates in a phoenix ancient little alley in city north writing star street in the past eastern 200 of former residence metre is beautiful Tuo river. former residence is for quadrangle the wooden tile structure of south ancient type, compare short but the very fine extant house of former residence 4 is maintenance basically original look, have sprout clan sentiment very much, is county key historical relic protection unit. the Republic of china 6 years( 1917) summer autumn during capital saliva a tape flood serious, he take the responsibility Du do flood river work matters concerning reconstruction, uphold raise money , relief victims. the Republic of china 7 years( 1918), get government agree , will fragrant mountain quiet suitable garden alter build is Ci young courtyard, adopt education is hit by a natural calamity waif child. he handle all courtyard affir, 20 years for more than. he have a poetry write road: the tree hand of ten thousands of peach blossom from fall , disease in just as come for seeing flower. child month and coloured all length, pick up coloured smile.

Poplar the domestic beginning of ancestral hall build in road smooth 16 years( 1836 years) the about two floor and quadrangle of timber structure, cover an area of 770 square metres, from front door, stage and error hall, corridor room and the composition of main hall, submit rectangle. stage rest for single eaves summit, act as satisfactory cup arch under eaves, 16 high metres, 4 column vultures dragon carve phoenix, stage fight type for wearing, main hall is lift beam type, entire building workmanship meticulous, very rich national characteristic, belong to county key historical relic protection unit. poplar domestic ancestral hall repose in the ancient side of city wall of county northeast. crown prince insure , fruit brave marquis and town rod total soldier poplar less virtue contribute money construct in settle road smooth 16 years( 1836 years ). ancestral hall from front door, stage and error pavilion, corridor room, main hall and wing-room composition, is the quadrangle building of typical case, cover an area of 770 square metres. stage rest for single eaves summit, wear cup type structure, 16 high metres and surface 7 rich metres, enter 8 deep metres; eaves push , column vulture dragon as jade cup carve phoenix. main hall construct for lifting beam type, gable push for cat the back, divide into a Ming Er An 3. both sides match have wing-room. poplar the domestic design of ancestral hall exquisite, work meticulous. window, door and eaves decorations Mi hollow-out carving, overall building have bright national characteristic and very high building artistic value.

Chinese south the Great Wall locates in Xiang Qian border area, on from Guizhou copper kernel, insure to Hunan Jing the 380 of total length remain in, build in Ming Chao Wan all previous 43 years( park 1615), few by extend repair is more rear than Qing Chao Jia Jing finalize the design of , its pillbox wall between year is 2.3 metre, 1.7 base wide metres, top wide 1 metres and wall body normally high mostly draw material on the spot with stone, shale build . among fill with confuse stone and soil, step ravine around mountain, complications curved, most of build on precipitous ridge, build on the way have 1232 is used in station troops the flood fortress, village card and sentry post employed by the emperor Chinese Taiwan, pillbox, fort and barrier compartment , close and countless build with stone soldier room, then general garrison armed forces 8000 persons control , now some place names as A La Ying and day star battalion , yellow jointly operate , Wang Po store up battalion , triumph battalion , Qian stone battalion , shake military battalion and ox cup battalion etc. tape the place of battalion word is the main points of garrison troops on the side of the Great Wall.

周六，我跟随爸爸来到了凤凰古城。从凤凰桥望下去，古色古香的小城坐落在沱江边上，错落有致的吊角楼更增添了许多少数民族特有的情趣。

走过长长的石板铺穿过窄窄的街道，来到了一座普通的南方四合院。大门的廊檐下有快牌匾，写着“沈从文故居”几个大字。院子正中间有一口大缸。这是怎么回事呢?说起来这缸有两样用处：一是消防用的，一是过去人们比较讲究风水，用水来避邪，保佑一生平安。房子的门窗都是木质的，有一百多年历史，所以现在已经是斑驳破旧了。左侧是沈先生父母的卧室，陈设很简单;右边是沈从文儿时的书房，墙上悬挂着沈从文从小到大的照片，一张被刻得乱七八糟的旧桌子呈现眼前。原来沈从文小时候总想到大自然中去学习更多书本上没有的知识，不愿到私塾上课，被父亲关在这间屋子里。

参观了沈从文故居，我们意犹未尽，盼望赶快到下一个景点——沈从文墓地。

下午，我们来到了沈从文墓地。他矗立在听涛山的半山腰，绿树环抱，江水萦回，石头墓碑上刻着沈从文的名言：“照我思索，能理借我;照我思索，可认识人。”从这朴素的墓碑，我们可以了解沈从文朴素而又贴近生活的作风。

从听涛山上下来，我们乘船往回走。在轻轻摇晃的船上，感觉就好像回到了妈妈的怀抱，欣赏着两岸如诗如画的美景，倾听者远处传来的优美的歌声，看沱江里自由自在的鱼虾，就这样陶醉了。

今天爸爸妈妈带我去凤凰古城，经过一晚的车程，到了凤凰古城。

睁开双眼，似乎回到了古代。雄伟的城门、美丽的城墙还有穿过城中的江水!简单休息后我们沿着江水前行，听爸爸说这条江叫沱江，沱江水清澈见底，有阿姨在江边洗衣服，还有叔叔划着小船在江中，江边道路旁边有很多人在卖工艺纪念品。当我们走过虹桥到了一个叫小华天的旅店，住了下来。

到了晚上，凤凰古城变成了彩灯的海洋，沱江水衬托着无数只无数种颜色的灯，让整个古城像童话里说的世界。

到了第二天早上起床后，看到街上石板路一层水，空气中都是雾一样的感觉，原来昨夜下了一场雨。雨后的凤凰古城更加显得神秘和美丽。爸爸带着我们在古城简短游玩后登车去了乌龙山，听爸爸讲那里是苗族人的古村寨和过去土匪出没的地方。车经过盘山公路把我们带到了乌龙山，在山上照了相观赏风景后下山去苗寨。到了苗寨已经是下午，好多穿着蓝色民族衣服的阿姨在村口迎接着，爸爸说这就叫好客。看完了古苗寨，我发现好多小朋友们穿着破烂的衣服在村子里玩耍，他们没有去学校上学，我问爸爸说他们怎么不去学校，爸爸说这里经济太落后，小孩子上不起学。我想了想，以后我要努力学习，通过自己的努力，争取让这个地方还有我们整个国家摆脱贫穷和落后，让我们中国真正得富起来、强起来!

短暂的三天旅行结束了，虽然有一点累，但通过三天的旅行我开阔了眼界，学到了知识，更重要的是明白了一些道理。

我爱旅行，我爱生活，我爱学习!

“茶峒地方凭水依山筑城，近山一面，城墙俨然如一条长龙缘山爬去。临水一面则在城外河边留出余地设码头，湾泊小小蓬船。船下行时运桐油，青盐，染色的五棓子。上行则运棉花，棉纱以及布匹，杂货同海味……”凤凰古城，被称为中国最美小镇，也许它最初给人留下印象，就是在沈从文的短篇小说《边城》中吧，不然，为什么人们总说“读你千遍，不如一见”呢?我虽然没有读过《边城》，但看到别人那神往的样子，心中也对凤凰古城充满了憧憬，这个传说中的古城，真如凤凰一样美丽吗?

坐车六个小时到达凤凰古城的时候，已经是傍晚了。导游让我们先自己在凤凰古城吃饭，再去看边城的表演。我们穿过拥挤的人群，径直走向镇子里面导游推荐的一家店。沿途人山人海，导游说，在苗族，踩别人后脚跟就说明你看上了人家，那我今天岂不是发出去好几封情书了?沿途虽然看不到小镇的风光，地上的垃圾确是看到了不少，我不禁有些失望，原来传说中最美的凤凰古城，也和其他古城一样，逃不了被垃圾淹没的命运么?

看完表演，从剧场出来，天已经完全黑了，回到凤凰古城，吆喝声，流水声，大笑声，以及小吃店里飘来的香味交织在一起，热闹极了，哪怕是谩骂声，都似乎成了这小城的一部分。都说凤凰的夜景是最漂亮的，可对于我，似乎除了热闹，并没有其他的感触了，凤凰的夜景美是美，可再美，到底只是彩灯，论看灯，不是干脆去看东方明珠?身后，又有几个人追着我们问要不要拍照，到处是小摊小贩，卖的东西竟也一模一样--一看就是在批发市场买的，脚下，是满地的西瓜皮，说来也奇怪，这儿的西瓜，不是大得惊人，就是小得可怜--总之，在凤凰古城的第一夜，并没有我想象中的`淳朴的感觉。

第二天，我早早地就醒了。没有了小商小贩的吆喝声，大部分游客也还没有起来，古城出奇的安静，但一点也不闷。恰恰相反，竟让人有一种神清气爽的感觉。尚且柔和的阳光薄薄的一层洒在水面上，水面像一面破碎的镜子，闪烁着零零散散的亮光。古城的景色顿时一览无余，有红墙的屋子，有白墙的屋子，都别有一番风味，还有苗族特色十足的吊脚楼，我一直以为，吊脚楼只有一两根竹竿撑着，几乎是悬在空中的，今天一见，才知道吊脚楼需要十几根竹根来支撑，虽然没有我想象的那么神奇，却丝毫不影响它的美貌。整齐的黑瓦，木杆阳台，有些人家竟然连墙都是木板做的，凤凰古城的吊脚楼明显已经有些年代了，上面一层都破破烂烂，有些门都是歪的。还有一家，似乎格外的饱经风霜，楼下的竹竿都歪歪扭扭的，也因为这个，这家人的吊脚楼，竹竿格外的多。我真是佩服这家人，要是让我住，我肯定走路都轻轻地，一点一点地走，连说话都不敢大声一点，因为这栋房子，似乎连声波都能轻而易举地把它震倒。阳台上，有一个人在向下张望，我猜他肯定也在心里琢磨着：这房子还能坚持多久?

城中渐渐有了些吆喝声，但也只有一两声，在宁静的古城中显得格外嘹亮，昨天晚上我十分厌恶的声音，现在却和山歌一样动听。可惜这宁静并没有持续多久，古城马上就人流如潮，稍稍停下脚步都有走失的可能，我只能一边跟紧导游的脚步，一边频繁地“东张西望”。现在想想，凤凰古城，真是比上海的七宝老街，城隍庙，和其他的古镇美太多了，中国第一小镇，名副其实。有道是“五岳归来不看山”，现在恐怕要变成“凤凰归来不游镇”了。

凤凰古城，真是“读你千遍，不如一见”，这次一见，我没有找到心中的“翠翠”，下次再见，我慢慢寻找回味，再听一回“翠翠”的轻轻絮语，可好?

This was New Zealand writer Louis rewi alley as one of the most beautiful city of China "the ancient city of phoenix" built in the qing emperor kangxi, the "xiangxi pearl" is worthy of the name "small", small to only one decent thing street in the city, yet it is a green corridor.

The ancient city of phoenix is divided into two, old and new city, old city mountain, QingJian through the city of tuojiang river built of red sandstone walls stood on the shore, south of huashan lining the ancient towers, tower or clear

The years, rusty iron gate, also could see the terrible. Beicheng door wide across a narrow bridge on the river, with stone as the pier, the two are opposite side, this was the only way out of town.

Setting sun west bottom, bridge aggre ors side a lot of laundry, the woman is a mallet sound fills with water ripples. Urchin to take off a tree and play in the water, the body also has a girl in the shallows enjoy running water gently caress. The shore more students with many sketches, also added a scenery for town.

The ancient city of phoenix is the most famous, rich rich charm tujia diaojiao building blocks of antique, but river diaojiao building has gone mostly, only in the longtan there still left more than 10, not only between thin foot timber stand in the river alone, lift a heavy history.

Shen cong-wens former residence is located in the ancient city of slabs which camp street in deep alley, a total of two into sta, quite like the small courtyard house in Beijing, the former residence is brick joisted, park white walls, wooden division beautiful window. After the wind and rain bridge, east side door, the road is hurrying to carry a load of the villagers, house, carry a load of villagers and umbrella, forming a contrast of the picture.

Like shen congwen fairy to already, the ancient city of phoenix is not a complete ink painters picture scroll, but you still can come from a local feel the charm of her in a flash. The ancient city of phoenix is also suitable for one or two people in a light rain weather in the old town street, alley, riverside walk slowly, carefully to taste it once had in the past.

凤凰于飞，翙翙其羽，凤凰涅槃，浴火重生。凤凰不仅仅是翱翔于天空的吉祥神鸟。也是中华民族的精神图腾。更是人们渴望美好的圣洁期盼!

“ 为了您，这座古城已经等了千年! ”为了千年等一回，我们将要去凤凰，寻找那活了千年的生命，和死去千年的标本。凤凰地处湘西这个边陲小镇。始建于明朝嘉靖年间。自古以来就是一个兵城，也是一个商城。走进凤凰，每一扇窗户上都有一扇顾盼流芳的眼睛，每一块石板上都有情侣的倩影。每一条小河边都有苗家姑娘洗衣棒锤在石板上带着节奏的混响，还有那婉转悠扬的歌声。

说到凤凰，我不能不说苗族。苗族可以说是中国迁徙最频繁的民族，无数次的迁徙留下了一部悲壮而又苦难的历史。虽然是第一个发明水稻种植技术的民族，但是聪明的苗族人也没能改变战败迁徙的命运。他们用生命和鲜血谱写了历史，用智慧和坚韧传承了文明。逐鹿之战估计大家都听说过，这就是讲的皇帝无数次被苗族打败以后联络了炎帝反败为胜，打败苗族，逼着我们的领袖蚩尤带着我们迁徙到这大山深处，万山丛中。为了生存，我们采集野果野草，像蒿草粑粑，到现在还是我们餐桌上的食物。为了顺应自然，在这潮湿的大山深处繁衍生息。我们吃生姜驱寒，所以姜糖成了我们的喜糖。为了战胜自然，我们彰显力量，在每一年的锥牛节上，男人杀死最厉害的公牛。女人们敲下牛角做成梳子别在自己的头上。向世人炫耀男人的战利品。为了填饱肚子，我们尝遍野果，把银子做成了餐具。来甄别哪些东西有毒。

大家知道我们苗族人的身份证最早是用什么材质做的吗?你们看过血色湘西吗?我告诉你们：不是纸做的，更不是塑料做的。而是银子做的。自古以来，苗族人就是最骁勇善战的民族，虽然跟朝廷的战争无休无止。但是每一次面对国家尊严和民族大义的时候，苗族人都冲锋陷阵、血染疆场。远的不说，湘军中最能打硬仗的就是竿子军，竿子就是指湘西的土家族和苗族人。所以凤凰以前称为镇竿镇。再就是日本人占领长沙、常德的时候，又是湘西的竿子军用枪炮和血肉之躯筑起了一道钢铁长城，保卫了家园，捍卫了湘西这块弹丸之地。每一次战争的胜利都是鲜血染红的战场。湘西人对于故土，有着一般人无法理解的眷恋。就如沈从文的碑文：一个战士要不战死沙场，要不回到故乡。客死他乡的英雄们无法尸体还乡，无法魂归故里。有的甚至都认不出模样。他们甚至是带不回只言片语的遗言。活着回来的人无法面对老人期盼的眼睛，无法面对妻子望眼欲穿的守望，更无法给孩子们一个合理的解释。他们只能摘下那只象征着他们身份的耳环。一包包的耳环就是一个个鲜活的生命啊。亲人们接过自己家的耳环，供奉在祖宗的牌位上。告诉他们的后人，他们的祖宗不是孬种。

大家知道我们为什么要戴吉祥鼓吗?难道仅仅就是吉祥如意吗?不，任何东西的存在一定有它的原因。最早苗族人为了生存，为了驱逐野兽发明了鼓。好不容易在这蛮夷之地生存下来。战争却不期而至。让我们一次又一次的迁徙。从黄河流域到洞庭湖之滨，再到这边陲之地。无数次的颠沛流离，无数次的人走家随。鼓声成了战争的号角，当鼓声响起的时候，即使有再多的不舍。我们也不能停止迁徙的脚步。鼓声也意味着一个人都不能拉下。于是苗族人习惯了把所有的东西都铸成银器戴在自己的身上，随时准备迁徙。

大家知道我们的阿哥为什么要给阿妹送鱼纹的镯子吗?这不仅仅是检验女人的身体是否健康，是否能顺利传宗接代，更是一份家族的重托，一个民族的承诺。他是要告诉自己心爱的女人。总有一天，我会带着你，带着我们的孩子打回黄河流域，回到那有鱼有米的地方去的。

直到今天，当我们再一次面对商场昂贵的饮水机、洗衣机而百思不得其解的时候。销售员只是告诉我们，那是因为它们都是带银离子杀毒的。直到这个时候，我们才知道老祖宗的智慧。今天科技的进步让我可以精准的测量出银子的成分和功能，知道它可以杀死650多种细菌。上个世纪九十年代，随着改革的春风，那些老祖宗用了一辈子的餐具被我们搁置一旁。那些巧夺天工的加工技术被机器的复制替代。曾经被苗族人追捧的拉丝首饰也一度无人问津。知道什么是拉丝技术吗?拉丝顾名思义就是把银子拉成丝，拉得很细很细，甚至是细过了头发丝。这么说吧，一克银子能拉到一米左右。然后做成精美的首饰。知道为什么有拉丝吗?苗族人用银子彰显个性，妆点美丽。而贫穷的苗族人如何用有限的银子做出更大更张扬的饰品，廉价的劳动力和智慧的工匠创造了拉丝技术，满足了苗族人对银饰的喜好。今天，我们再一次欣赏到拉丝，看到拉丝工艺这真是我们的幸运，也是苗族人的荣幸。为什么这么说呢?文化的传承不仅仅是民族的追捧，更要政府的支持，还要与市场接轨，跟利益挂钩。否则就成了市场经济的炮灰。就如山西的那些百年木屋，甚至是很多具有厚重历史文明的地标古建筑都由于政府维修基金的不到位而一座座破坏、拆除、坍塌。苗族的银器锻造技术也曾经被机器替代。20__年，凤凰对外开放以后。很多人看到了商机，政府也大力支持，招商引资。挖掘出苗族的文化瑰宝：比如银器锻造技术、蜡染技术、苗绣等等。其中银子的锻造技术列入了世界非物质文化遗产名录。从此，凤凰的经济得到了飞速的发展。那些具有精湛技术的工匠们再一次重出江湖。有的甚至是冠上了世界非物质文化遗产传承人的名号。无数的银器店如雨后春笋般冒出来。良莠不齐、鱼龙混杂。

乡村级别财务管理调研报告

近年来，我乡十分重视农村财务管理，把它视作密切党群关系，促进基层组织建设和干部廉政建设的重要手段。然而，由于各种矛盾和主客观因素的制约，农村财务管理仍然比较薄弱。最近，根据党的基层组织建设年活动领导带题调研要求，组织财政所、纪委等部门人员对我乡村级财务管理进行调研。

一、当前村级财务管理存在的主要问题

在第七届村民委员会换届选举工作村主任离任审计中发现，当前我乡村级财务管理突出以下问题。

1、财务制度不完善。有的村没有制订财务管理制度，有的村财务管理制度与现行实际情况不适应、不配套，出现脱节，有的村虽有财务管理制度，但缺乏资金收入、使用及效益措施，导致村级财务管理制度不够完善、健全、规范，接受群众监督乏力。村干部往往都掌握有一定的经济大权，既管钱又用钱，收不入账，公款私存私用。有些村随意借村集体收入，借钱后给一张白条，有的甚至连白条也不给，不断出现违纪现象。

2、账薄设置不规范。一些村会计各自为阵，会计科目随意设置，记帐方法不统一，账账不符、账款不符、账实不符、有账无证、有证无账现象较为普遍，有些村资金来源、资金占用和专项支出等项目记录不全。因没有完整的财务记录，既不能进行规范的账务处理和全面反映本村的财务活动状况，也不利于财务公开和财务监督。

3、会计手续不齐全。有的村财务原始凭证不规范，无经手人，无证明人，无事由，无审批人签字。一些出纳收付款后不及时记账，仅凭脑子记忆，甚至凭印象自制凭证，盘点库存时，现金不是多就是少。

4、凭证审核不严格。财务开支本应由分管领导“一支笔”审批，而有的村支书签、主任也签，签批不问清红皂白，来者不拒，明知超标准或开支范围不合规，因怕得罪人，故意大开“绿灯”。

5、财务收支无预算。有相当部分村年初资金收支无计划，往往是有钱乱花，无钱借花，拆东墙补西墙，寅吃卯粮，结果是年终决算一片“红”。

6、会计档案不健全。许多村根本没有村级档案室，会计档案资料无法集中管理，会计资料只好长期放于会计或出纳家中。一些会计人员不按规定装订发票，年终将帐本和单据用报纸一包，随便乱丢。换届后干部变动时不办理移交手续，各管各的“包包账”，造成账簿和凭证丢失、鼠咬、虫蚀和霉烂。

7、资金使用不合法。有的请客送礼，有的公款旅游，有的滥发实物、补贴、资金，甚至还存在着干部挪用、侵占公款的现象。特别是一些经济状况较差或较好的村，问题尤为突出，支出结构既不合理也不合法。

8、会计队伍不稳定。有的财会人员工作一段时间后选为村干部，有的不愿挂个会计把自己捆在家里，而外出打工不愿从事会计工作。加之村会计一般随主要干部变动而变动，一任书记，一任会计，变更频繁。且相当一部分村财务会员文化水平低，知识面窄，业务素质差，缺乏科学的财务管理知识和综合分析核算能力，因而在实际操作中漏洞百出，难以起到监督管理财务的作用。

二、村级财务管理存在问题的基本原因

通过调查分析，导致村级财务管理混乱的症结主要有以下四个方面：

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Ladies and gentlemen:

Everybody is good! Welcome to the ancient city of phoenix. Where you are now, Mr Is famous New Zealand writer Louis rewi alley praised as one of the two most beautiful town in Chinas hunan phoenix ancient city. Here with scenic xiangxi fierce hole, guizhou fanjing mountains near the river, is produced in huaihua, jishou and tongren of guizhou "point, is a famous writer shen congwens hometown.

Phoenix, beautiful scenery, many places of interests, have always been people visit the resort, since ancient times has welcomed dongling hui, south China jade green, longtan fish back fire, yamadera, qifeng, diameter and without creek bridge night month firewood song back to tao and Vatican pavilion and so on eight big scene.

In the city, the ancient towers, ancient Ming and qing dynasty courtyard and slab side street style is still is still the same; Outside the city, south of huashan national forest park, built in the tang dynasty is still well preserved ancient city of yellow silk bridge, the underground palace of art and magic of pneumatic rock beam hole, spectacular sharp falls, more mysterious as not gorge, three general door rock and picturesque tuen food the mountains, phoenix mountain, elephant trunk hill, star ferry, la leshan in waved to you, "border town", "hunan female rustling", "xiangxi however remember", "the yongsan however", "blood drum", "SuYu generals" and so on more than 10 TV dramas have taken here.

Phoenix not only beautiful, and the talents. Zhejiang company commanders those states town, guizhou prefect Tian Xingshu such as a national hero and the first prime minister of the republic of China Xiong Xiling, the famous writer shen congwen and famous painter huang yongyu, phoenix.