最近,笔者参加了一次对全县各乡(镇)站财务、材料检查活动,感触颇深。每到一个乡站,办公室的墙上都挂满了各种精雕细刻的财务和其它制度。内容可谓周密,措施可谓具体。可是,在检查中发现,一些乡站的会计员不按时记帐、结帐;出纳员借、收款手续不全,材料员对进出库材料不及时记增减帐,甚至有的站长越权签字等现象和墙上悬挂的有关制度相违反。类似这种“制度”多,问题也多的“双多”现象,究其原因,是某些乡站为了达标升级或为了应付“检查”而摆的花架子、做的表面文章。 Recently, the author participated in a review of the financial and material inspection activities of the township (town) stations throughout the county. Every time he arrives at a township station, the wall of the office is covered with various elaborate financial and other systems. The content can be described as detailed and the measures can be described as specific. However, during the inspection, it was discovered that the accounting staff of some township stations did not keep accounts and settle accounts on time; the procedures for borrowers and collections were incomplete; material staff did not promptly add or subtract accounts for incoming and outgoing materials, and even some webmasters exceeded their rights. Signing and other phenomena are in violation of the relevant systems suspended on the wall. There are many such “systems” and many problems, “double more” phenomenon, the reason is that some of the township station in order to upgrade standards or to deal with “inspection” put on the shelf, do superficial articles.