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近期,我们对一些镇乡实行村级会计代理制情况作了调查,感到此项工作的开展基本上是正常的。但也出现了一些问题,主要是部分村干部忽视群众监督,少数村甚至出现收支凭证未经财务监督小组审核就上报镇乡,造成内部制约落空,村干部和社员很不放心。如何使会计代理制在加强财会工作中充分发挥作用,笔者认为应着重抓好以下三项工作:1.增强民主理财意识,强化群众监督实行财务公
Recently, we conducted a survey on the implementation of the village-level accounting agency system in some townships and felt that the implementation of this work was basically normal. However, some problems emerged, mainly because some village officials neglected the supervision of the masses and some villages even reported receipts and disbursements without the approval of the financial supervision and inspection team and reported them to the township. As a result, the internal constraints were lost and the village cadres and members were very worried. How to make the accounting agency system fully play its role in strengthening the accounting work, I think we should focus on the following three tasks: 1. To enhance the awareness of democratic finance, strengthen the supervision of the masses to implement financial