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江苏盐城市郊区伍佑镇经管站,针对农村财会工作出现的新情况、新问题,及时建立了如下一些财务会计工作制度。一、资金管理制度:这个镇将22个村、206个生产组的存款统一并入经管站的帐户上。村组支用时必须编造计划,组级开支发票由村主管会计批核,村级开支发票由村委会主任批核。为了发挥资金营运效益,镇可利用代管资金统配各种兑现款,开展资金融通服务,近二年先后扶持20多个镇村企业,投放累计额达50万元。
Wuyou Town, a suburb of Yancheng, Jiangsu, has set forth some financial and accounting systems in time in the light of the new situations and problems emerging in the rural accounting work. First, the fund management system: This town will be 22 villages, 206 production groups unified deposit into the deposit account. The village team must make plans when spending. The group-level expenses invoice is approved by the village chief accounting and the village-level expenses receipt is approved by the village committee director. In order to give play to the efficiency of capital operation, the town can utilize escrow funds to allocate various cash advances and carry out financial intermediation services. In the recent two years, the town has successively supported more than 20 township and village enterprises and put in a total amount of 500,000 yuan.