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湖南南县沙港市乡政府为适应发展农村商品经济的需要,对农村财务管理体制进行了改革。乡成立农村财务办公室,选聘会计员为各村管财务;撤销各村的会计和出纳,只设一个财务管理员。各村的财务收支,由乡财务办公室统一做帐。村里的财务收支实行三级审批,村委会、乡财务办公室,乡政府分别执行不同的审批权限。村财务管理员按月向乡财务办公室上报单据和有关资料,乡财务办公室按季到各村张榜公布各村收支情况,每半年逐村进行一次财务审计。实行乡代记帐不到半年,就查出不合法单据86张,不合理开支8,500多元。过去全乡24个村,共有会计,出纳员50人,实行乡代记帐后只保留了6名会计员和24名村财务管理员,每
Shagang City, Nanxian County, Hunan Township government to adapt to the needs of the development of rural commodity economy, the rural financial management system has been reform. Township set up a rural financial office, the selection of accountants for the village management of finance; withdrawal of the village accounting and cashier, only one financial administrator. The financial revenues and expenditures of the village, the village finance office uniform accounting. The village’s financial revenue and expenditure implementation of three levels of approval, the village committee, the township financial office, the township government to implement different approval authority. The village financial administrator reported the documents and relevant materials to the township financial office on a monthly basis. The township financial office announced the receipts and disbursements of the villages on a quarterly basis and made financial audits every village every six months. Less than six months after the implementation of the rural account, it found 86 illegal documents, unreasonable expenditure of more than 8,500 yuan. In the past the township 24 villages, a total of accounting, cashier 50 people, after the implementation of the rural account only retained six accountants and 24 village financial administrators, each