沭阳县对行政事业单位实行会计委派制和会计集中核算制,在加强财政监管的同时,通过县纪检机关派驻制,强化对行政事业单位资金的外部监督。一是实行收费备案制度。对各单位正在执行的收费项目和拟出台的收费项目,要填写《收费备案监督表》。纪检机关重点审核收费项目的批准文号、批准部门、收费许可证、收费范围、收费标准、收费对象及收费期限等事项,以杜绝乱收费现象。二是实行入账核查制度。对各单位取得的罚没收入、行政性收费以及其他各种收费缴入财政专户的情况,定期编制明细分类表,并填写《财务入账核查监督表》。纪检机关重点核查单位取得的除本级财政安排 Shuyang County, the implementation of the accounting system of accounting appointments and centralized accounting system, strengthen financial supervision at the same time, through the discipline inspection agency dispatched by the county, to strengthen the external supervision of the funds of administrative institutions. First, the implementation fee charging system. For each unit of the ongoing implementation of the charges and fees to be introduced, to fill in the “fee record supervisory table.” Discipline inspection authorities focus on reviewing the approval number of charging items, approving departments, charging permits, charging scope, charging standards, charging objects and charging deadlines and other matters to prevent arbitrary charging. Second, the implementation of accounting verification system. For each unit obtained confiscation of income, administrative fees and other charges into the financial account, the regular preparation of sub-classification table, and fill in the “financial accounting inspection supervision table.” Discipline inspection authorities key verification unit obtained in addition to the financial arrangements at this level