平阴县栾湾乡进一步规范农村财务“双代管”制度,充分发挥民主理财小组监管职能作用,收到了较好效果。这个乡民主理财小组均是由村民会议选举产生的,行使对村级财务的检查、审理和监督职能。每月定期对村里收支单据逐笔进行审核。审核的单据必须日期准确,摘要清楚,数量、单价、金额相符,收款单位公章、经 Pingwan County, Luanwan Township, further standardize the rural financial “double agency ” system, give full play to the democratic financial management team supervisory functions, received good results. This township democratic management team is elected by the villagers’ meeting and exercises the functions of examination, trial and supervision of village finance. Regularly check the village receipts and disbursements on a monthly basis. Audit documents must be accurate date, summary clear, the number, price, amount of money, payee seal, the