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谷城县城关镇格垒嘴村,在上级党委的领导下,从整顿村级班子入手,狠抓了村级财务管理,取得了一定成效。1.坚持会计集中办公、审计监督、财务公开制度。一是坚持各组会计每月定期集中办公三天,组织他们相互学习,互查互审,统一记帐和编制会计报表,使村会计掌握各组财务收支情况。二是坚持审计监督。在集中办公时,组会计将当月发生的经济收支,由村主任审查签字,村会计审核,并加盖“已审”印章。三是坚持财务公开。每季末将农户应交、已交合同款、村组财务收支等情况张榜公布。同时,对拖欠合同款户,上门敦促补交结清,较好地解决了合同款的拖欠问题。2.在资金管理上实行“收支两条线,审批一支笔”的管理制度。即:各组一切收入交村会计,按组设户建专帐统管。各组一切开支由会计向村分管领
Under the leadership of the Party committees at higher levels, starting with the rectification of village-level management teams, Gulingkouzui Village, Chengguan Town, Gucheng County, paid close attention to village-level financial management and achieved some success. 1. Adhere to accounting centralized office, audit supervision, financial disclosure system. One is to insist that the accounting of each group should be regularly centralized for three days a month, organizing them to learn from each other, mutual examination and mutual examination, unified accounting and the preparation of accounting statements so that the village accountants can grasp the financial receipts and expenditures of each group. Second, insist on audit supervision. In the centralized office, the group accounting will be the month of the economic revenue and expenditure, the village chief review and signature, village accounting review, and stamped “trial” seal. Third, adhere to financial disclosure. At the end of each quarter, farmers shall pay the same amount, the village group financial receipts and payments and other public announcements. At the same time, the households in arrears with the contract, urges the home delivery to be settled, and solves the problem of arrears in the contract money. 2 in the management of funds to implement the “two lines of revenue and expenditure, approval of a pen” management system. That is, all the income of the village to pay the village account, set up by the group set up dedicated account management. All expenses of each group led by accounting to the village