安徽省舒城县五桥乡在实行“村有乡管”过程中，不断探索，完善各项制度，使村级财务管理逐步走上规范化道路。针对村财务监督组理财能力较弱，监督职能不强的情况，该乡提出对村财务监督组审核签章后的支出单据，由农经站在入账前重审，发现违纪违规支出立即发回村监督组，由 Wuqiao Township, Shucheng County, Anhui Province In the course of implementing “village ownership and township management”, the government continuously explored and perfected various systems so that village-level financial management gradually stepped onto the path of standardization. In view of the weak financial management ability of the village financial supervisory group and the weak supervision function, the township government proposed to pay the audit documents after the village financial supervisory group examined and approved the payments and found that the irregularities in violation of rules and regulations were immediately sent back to the village Oversight group, by