村级支出单据审批中存在的问题及对策笔者在农村财务审计工作中，发现村级领导在审批开支单据中普遍存在下列问题：一是多支笔审批。农村财务制度中明确规定：村合作经济组织的财务实行一支笔审批。多支笔审批必然造成对费用开支的合理性判别不清，把关不严，出现任意挥霍... Problems and Countermeasures in the Examination and Approval of Village-Level Expenses Documents In the rural financial audit work, the author found that the following problems generally exist in the examination and approval of expenditure documents by the village-level leaders: First, more than one pen was approved. Rural financial system clearly stipulates: the financial cooperation of village cooperative economic organizations to implement a pen approval. Approval of multiple pens will inevitably result in the cost of the rationality of judgments unclear, laxity, there is any squandering ...