近年来,江西省新干县制定出台了多项规章制度,加强村组财务监管。针对目前村组财务存在的报账不及时,财会队伍不健全,监管机制不到位等问题,提出几点浅见。一是实行收支两条线。由农经站在当地金融机构开设收入专户和支出专户,并重点监管收入专户,按村组、资金项目设立明细台账,厘清各项收入;支出 In recent years, Xinqian County, Jiangxi Province, promulgated a number of rules and regulations to strengthen financial supervision of village groups. In view of the current village group financial existence reimbursement is not timely, the accounting team is not perfect, the regulatory mechanism is not in place and other issues, make a few humble views. First, the implementation of revenue and expenditure two lines. Agricultural Bank of China stationed in the local financial institutions to open special accounts and expenditures accounts, and focus on monitoring income accounts, according to the village groups, funds set up a detailed project ledger, to clarify the various income; expenditure