加强基层单位财务管理,改善财政监督既是强化财政职能的需要,也是县、乡政府推进改革,促进发展,维护稳定的重要举措。泌阳县自1998年9月以来,通过实行县、乡、村三级报帐制(即村委向乡镇农经站报帐,乡直行政事业单位向财政所报帐,县直行政事业单位向财政局报帐),有效地堵塞了基层财政、财务管理中的漏洞,取得了突出成效。 一、改革动因 改革开放以来,泌阳县的经济建 Strengthening the financial management of grassroots units and improving financial supervision are not only the need to strengthen the financial functions, but also important measures for the county and township governments to promote reform, promote development and maintain stability. Biyang County since September 1998, through the implementation of the county, township and village-level accounting system (that is, the village committee report to the township agricultural station, rural direct administrative units to the financial statements, the county directly under the administrative unit To the Financial Bureau, reimbursement), effectively blocking the grassroots financial and financial management loopholes, and achieved outstanding results. First, the reform drive Since the reform and opening up, Biyang County’s economic construction