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实践证明,不管是财务整顿还是财务检查,都是对会计事项进行的事后监督,不能从根本上解决农村财务管理混乱的问题,往往出现前清后乱,清后又犯的情况。对新形势下如何搞好农村财务管理,龙口市委、市政府及业务主管部门进行了认真的研究和探讨,通过外出参观学习,认为农村财务“双代管”是新形势下农村财务管理体制上的一个重大变革和突破,它可以对会计事项的事后监督改为事前审计,同时还能使记结帐工作做到及时、准确,控制非生产性开支。目前,全市已有14个镇
Practice has proved that both financial consolidation and financial inspection are post-supervision of accounting matters. They can not fundamentally solve the problem of chaotic financial management in rural areas, and often lead to rebellion before and after the Qing Dynasty. On the new situation how to do a good job in rural financial management, Longkou municipal Party committee, municipal government and business departments conducted a serious study and discussion, go out through study tours, that the rural financial “dual management” is the new situation in the rural financial management system A major change and breakthrough in its ability to change the post-supervision of accounting matters to an audit in advance, while keeping billing activities timely, accurate and controlling non-productive expenditures. At present, the city has 14 towns