湖北省枝江市安福寺镇自1997年实行“村帐站审”以来,推行了村主任“一支笔”审批和财务公开等制度,对规范村级财务起到了一定积极作用。但在实际运作过程中,村级隐性支出大,“暗箱”操作多,且在财务公开上避重就轻等一些老大难问题仍然得不到解决,干群关系紧张。为从根本上解决这些问题,镇委、镇政府通过充分调查论证后,决定在继续完善“村帐站审、民主理财”管理办法的同时,推行“村官报帐、村民审批”财务管理的新模式,真正将农村财务管理权归还于村民,实现村民自己当家理财。通过一年的运作,效果较为明显,2000年村级费用支出 Since the implementation of “village account trial” in 1997, Anfu Temple Town, Zhijiang City, Hubei Province has implemented the system of “one pens” approval and financial disclosure by village directors and played a positive role in regulating village-level finance. However, in the actual operation process, the hidden costs at the village level, the number of “black box” operations and the avoidance of some problems in the financial disclosure have not been solved and the relationship between cadres and the masses is still strained. In order to solve these problems fundamentally, after thoroughly investigating and arguing, the town government and the township government decided to implement the financial management of “reporting by village officials and approval by villagers” while continuing to improve the management methods of “village accounts and trial and democratic management of wealth” New model, the real right to rural financial management returned to the villagers, to achieve the villagers own financial management. Through the year’s operation, the effect is more obvious. In 2000, village-level expenses were spent