1999年以来,四川省巴中市在全市76个乡镇和812个村中普遍推行财务“过五关”监控制。一是入口关。每发生动用钱或物的经济业务,都要经过现金出纳员和物资保管员按收付款和出入库手续办理,其他人不得插手。二是证明关。每笔经济业务必须有经手人签字或盖章方可有效。并要作出说明,以 Since 1999, the city of Bazhong, Sichuan Province, has implemented the financial control system of “monitoring over five customs levels” in 76 towns and 812 villages throughout the city. First, the entrance clearance. For any economic business that involves the use of money or things, it must go through cashier and cashier and material custodian according to the receipt and payment procedures and the procedures for the entry and exit of goods, while others shall not intervene. Second, prove off. Every economic activity must be signed or sealed by the handlers before they can be effective. And to make a note to