废除财务开支“一支笔”制度，设立财务管理“六道关”，山东省郓城县建起了一种行之有效的村级财务监督新机制。　　第一道关是证明人监督关，每张开支凭证上除有经办人注明事由并签字外，还必须有证明人签字方可有效，无证明人签字的一律不准报销。第二道关是干部监督关，经 Abolish the “one pens” system of financial expenditures and set up the “six tracks” of financial management. Tancheng County in Shandong Province has set up a new effective village-level financial supervision mechanism. The first pass is to prove the people supervise the customs, each expenditure vouchers, except for the reasons and signed by the operator, you must also have a validated signature can be valid without the signature of the person shall not be reimbursed. The second pass is cadre supervision, after