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本刊讯在上海首批实施村级财务规范化管理试点过程中,各试点村建立村级财务管理制度,严格执行民主决策程序,未列入预算或村民代表会议讨论未通过的预算项目不得实施。未经民主理财小组审核的原始凭证,不得入账报支。重大财务事项要逐项逐笔向村民公开。
In the first batch of Shanghai pilot implementation of village financial standardization management, the pilot village to establish a village financial management system, strict implementation of democratic decision-making process, not included in the budget or villagers’ representatives to discuss the failure of the budget project shall not be implemented. Without the original documents examined by the Democratic Management Team, no reimbursement shall be made. Significant financial matters should be itemized one by one to the villagers.