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笔者在本县农村财务检查中发现,一些地方村级财务存在以下问题:一、财务制度不健全,无章可循。部分乡镇至今还没有制订统一的村级财务管理制度,各行政村也没有规范的标准,造成村里主要干部的“话”就是制度,“字”就是章程,财务开支无制约,财务收支随意性大。二、财会人员素质低,帐目混乱。截至目前,还有相当一部分村会计仍然使用一本现金流水帐,没有
The author found in this county’s rural financial inspection that some local village-level finance has the following problems: First, the financial system is not sound and there is no rules to follow. Some townships and townships have not yet formulated a unified system of village-level financial management, nor do they have normative standards in their respective administrative villages, resulting in the system of “words ” being the main cadres in the village. “Character ” is the charter, and there is no restriction on financial expenditure, Great casual income. Second, the low quality of accounting staff, account confusion. As of now, quite a few village accountants still use a cash flow account, not