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笔者认为,当前村级财务公开须着重做到“四要”:一是公开时间要及时。一般要求,经济业务往来频繁的村按月公布财务,业务往来少的按季公布。村级财务是连续反映村级经济活动的过程。及时地公开财务,老百姓才能及时掌握财务动态,才能对村级财务进行有效的监督。二是公开方式要设置固定的公开栏。在调查中发现,有的村财务公开是把收支项目用粉笔写在露天黑板上;有的村把财务收支写在纸上,随便贴在村子的一个什么地方;有的村把收支内容公布在村委办公室里,村民是难得一见。按规定,财务公开方式要设置一块固定公开栏,公开栏一般设在人群比较密集的地方,且要防风遮雨,这样老百姓才有地方看,有东西看。三是公开内容要完整、具体。许多村财
The author believes that the current village-level financial disclosure must focus on “four to ”: First, open time to timely. As a general rule, villages with frequent economic business contacts publish monthly financial reports and quarterly business reports with fewer business contacts. Village-level finance is a continuous process of reflecting the economic activities at the village level. Timely public finances, people can grasp the financial dynamics in time, in order to carry out effective supervision of village finance. Second, the public way to set a fixed open column. In the survey found that some village financial disclosure is the income and expenditure items with chalk written on the open-air blackboard; some villages to write the financial revenue and expenditure on paper, casually posted in a place in the village; some village income and expenditure Content posted in the village office, the villagers is a rare sight. According to regulations, the way of financial disclosure should be set up a fixed open column, the public column is generally located in crowded places, and to prevent the wind and rain, so that people have a place to look, something to look at. Third, the open content should be complete and specific. Many village finances