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河南省太康县杨庙乡采取村会计集中办公制度,有效地解决了农村财务管理混乱的问题。村会计集中办公,就是由乡财政所牵头,每月一、二日组织村会计到乡财政所集中办公,办公前,村会计要结清本月发生的所有业务,按照一支笔审批的原则,由村理财组长(村支书或村主任)对单据签字盖章;办公时,各村会计首先进行自查,主动汇报存在的问题和原因,然后进行各村之间的互查,审查后,由乡财政所长审批盖章,最后由村会计将准予报销的单据加以整理,填制记帐凭证,登记会计帐簿;办公结束后,统一建档归档,乡财政所购买了14个铁皮档案柜,对各村会计帐证统一保管,并定期向群众公布财务收支。
Yangmiao Township, Taikang County, Henan Province adopted the centralized accounting system for village accounting, which effectively solved the problem of chaotic financial management in rural areas. Village accounting centralized office, that is, led by the township finance, monthly village organization on January 2 to the township finance office, before the office, village accounting to settle all the business this month, according to a pen approval principle , The village manager (village party secretary or village director) signed and sealed the documents; office, the village accounting first self-examination, take the initiative to report the existence of the problems and causes, and then carry out mutual investigation between the villages, after the review , By the township finance director approval seal, and finally by the village accounting will be allowed to reimbursement of documents to be completed, fill accounting vouchers, register accounting books; office after the unified archives, the township finance purchased 14 tin Filing cabinets, unified accounting custody of the village custody, and regularly to the public financial revenue and expenditure.