湖南省浏阳市农电总站注重抓好乡(镇)电管站的财务管理工作。自1994年元月起就实行了乡(镇)电管站财务互审制度。 浏阳市农电总站所辖43个乡(镇)电管站,总站将其分为四个组,定期按季进行财务互审。总站领导、会计每次都自始至终参加,现场办公,对互审中查出的问题,当即拍板,研究解决,收到了好的效果。互审带来了以下四个方面的好处: 一是统一了会计科目和记帐方法。尽管新的与国际接轨的会计制度和记、做帐方法已实行了两年多,但工作多年的老会计和刚参加工作的新会计,对科目的运用、帐务处理、记帐方法还存在着这样那样的问题。他们在财务互审中把存在的问题归纳起来,集中授课,达到了全市各电管站的会计科目运用规范化和记帐、做帐科学化。 二是堵住了不合理开支和违纪现象。市农电总站虽早就制订了财务管理制度,但没有互审前,制度只不过是写在纸上、念在口头的一些白纸黑字,不合理开支、越权批报现象比比皆是。在短短的一年多财务互审中,全市就查出不合理开支9万多元,越权批报18万余元。互审后,这些不合理开支和越权批报金额都 Liuyang Agricultural Power Station in Hunan Province pays attention to the financial management of township (town) power management stations. Since January 1994, the township (town) electricity management station has implemented the financial mutual review system. Liuyang City Agricultural Power Station has jurisdiction over 43 township (town) power management stations. The terminus divides them into four groups and conducts periodic financial audits on a quarterly basis. The leader of the terminal station and the accountant participated in the work from beginning to end each time. On-site office work immediately solved the problems found in the mutual review and received good results. The mutual review brings the following four aspects of benefits: First, the unified accounting and billing methods. Although the new international accounting system has been implemented for more than two years, the old accountants who have worked for many years and the new accountants who have just joined the work have used the accounts, account transactions, and accounting methods. There are such problems. They summed up the problems existing in the financial mutual review, focused on teaching, and achieved the standardization of accounting titles and accounting and account accounting for the electric power management stations in the city. The second is to block unreasonable spending and discipline. Although the Municipal Agricultural Power Station has long established a financial management system, before the mutual review, the system was merely written on paper and read in confession. The phenomena of unreasonable expenditure and unauthorized approval were commonplace. In just over a year of financial mutual review, the city identified irrational expenditures of more than 90,000 yuan and authorized over 180,000 yuan. After the mutual review, these unreasonable expenditures and unauthorized approvals were all