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武汉市汉南区针对一些乡村对集体财产管理不善、财务出现新的混乱等问题,于1985年冬,各乡经管站配齐3人,各村至少设专业会计1人,乡乡开展财务审计。执行以来,全区1986年上半年非生产费用与上年同期减少57.1％,群众负担减轻,每亩耕地提留由10元减为9元;集体资金得到了有效利用,清收款用于发展村办企业的有15万元,有的用于乡村公益、福利事业和扶持农民生产。汉南区开展财务审计的具体作法是:(1) 年初各村将全年收支分项列出清单报乡经管站审查后,由乡党委审定批复。(2) 各村一切收入上交乡经管站,一切开支由乡经管站按月下拨(每村有200元铺底资金),实行“收入上交、开支下拔、
In the winter of 1985, Hannan District of Wuhan City, in response to some villages’ poor management of collective property and new financial turmoil, provided 3 persons from each administrative station in each township and at least 1 professional accountant in each village, and conducted financial auditing in townships and townships . Since implementation, non-production costs in the first half of 1986 in the region decreased by 57.1% over the same period of last year, the burden on the masses was reduced, and the withdrawal of cultivated land per mu was reduced from 10 yuan to 9 yuan. The collective funds were effectively utilized and the collected funds were used for the development of villages There are 150,000 yuan to do business, and some for rural public welfare, welfare and support of peasant production. The specific measures for carrying out financial auditing in Hannan District are as follows: (1) At the beginning of each year, the villages list the breakdown of income and expenditure for the whole year to the township administrative station for examination and approval by the township party committee. (2) All incomes in each village shall be handed over to Shangjing Township Economic and Management Station, and all expenses shall be allocated monthly by the Township Economic Management Station (with a deposit of 200 yuan per village), and the "income shall be surrendered, expenses shall be reduced,