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近年来,许多地方实施了农村集体经济组织会计委托代理制,完善了村级财务“一支笔审批”制度,加强了村级财务“多头监督和审核”(以下简称“多头监审”)的民主管理与监督力度,提升了村级财务管理水平,克服了村级财务“一人说了算”或“多头审批”等现象,得到了广大干部群众的好评。然而,有的村干部对村级财务实行“多头监审”的“一支笔审批”民主监督制度片面理解,
In recent years, in many places, the rural collective economic organizations have been entrusted with the agency system of accountant accounting, improving the system of “one pens examination and approval” at the village level and strengthening the financial supervision at the village level (hereinafter referred to as the “long” Supervision and trial “), improved the level of financial management at the village level, and overcame the phenomenon of” one person has counted one count “or” multiple approval “among village-level finance and won the praise of cadres and masses . However, some village cadres have made a one-sided understanding of the implementation of the ”multi-tenor review“ and ”one pens approval“ and ”democratic supervision system" of village-level finance,