Investigation report on the current situation of rural financial management in Shapingba District

Investigation report on the current situation of rural financial management in Shapingba District

City Agricultural Economic Station:
In accordance with the "Chongqing Agricultural Economic Station's preliminary notice on holding a seminar on rural collective assets and financial management in the suburbs", we have conducted a field investigation in earnest. The investigation is now reported as follows:
I. Basic Situation There are 12 towns, 87 administrative villages and 1357 cooperatives in the rural areas of our district. The cultivated land area is 156,000 mu and the agricultural population is 204,000. The total income of the rural economy is 23.8 billion yuan, including: the first industry is 500 million yuan; accounting for 2.1% of the total income; the second industry is 16.58 billion yuan, accounting for 69.6% of the total income; the tertiary industry is 6.73 billion yuan, accounting for 28.3 of the total income. %.
Second, the rural financial management work financial agent and computerized opening situation
Since the implementation of the rural financial entrustment agency in 2003, the three towns in the east have been located in the suburbs, the economy is relatively developed, and the financial and economic business of the village community is large, and no financial agency has been implemented. In the western 9 towns, Phoenix Town and Zengjia Town were planned as pilot towns for rural financial agents in our district in 2003. Through pilot projects, the collective asset management of villages and towns in the two towns was strengthened, the collective expenses of villages and villages were reduced, and the burden on farmers was reduced. The two towns have streamlined 90 financial staff and saved financial personnel a salary of 76,000 yuan. At the beginning of this year, the financial arrangement of agricultural development funds was 120,000 yuan. As part of the rural financial agency's start-up work in some districts of our district, in 2006, the district will fully implement the rural financial agency work in the western 9 towns. At present, Xiyong Town has fully implemented the agency work of the rural economic department of the village, and implemented computerized management. The towns of Fenghuang, Zhongliang and Chenjiaqiao have implemented the township villages and villages, and Zengjia Town is implementing it.
According to the requirements of the Ministry of Agriculture and the Ministry of Finance, the “Financial Accounting System of Village Cooperative Economic Organizations”, in January this year, we conducted training on the new accounting system for the collective financial personnel of 87 villages, and the implementation of the new accounting system was basically implemented in the whole district. . In the management, the implementation of the village financial accounting professional management, the social account is managed by the village professional accountant; the second is the village social account financial management entrusted by the town, fundamentally rationalized the rural financial management system, and safeguarded the farmers' legality. rights and interests.
Third, the existing problems Accounting personnel can not play the role of accounting functions. The village accountant has a real, comprehensive, systematic and continuous accounting function for all economic activities and all financial revenues and expenditures of the village, and has the right to supervise all economic activities of the village, but in fact, the function of accounting is gradually weakening. Whether all the income and expenditure at the village level can be accounted for in the accounting, the accountants themselves cannot be the master of the house, but the main cadres of the village have the final say. This kind of violation of the financial system’s arbitrary behavior leads to the village-level economic activities and their achievements. There is no real, comprehensive and systematic reflection, resulting in loopholes in financial management.
The level of business and management of village-level accountants cannot keep up with the development of the situation. With the development of the market economy and the deepening of rural reforms, the scope of activities of village-level economic organizations will continue to expand, the content will continue to be enriched, and economic relations will increase. As an independent village economic organization, accounting personnel will remain unsuccessful in the original business management standards. In the rural economic development and management of rural finance.
The approval of a pen at the village level is not strict. The director of the village committee or the secretary of the village party branch responsible for reviewing the original vouchers is not strong in responsibility. There are still non-productive expenditures, bonus welfare subsidies that are not required to be submitted for examination and approval, and strict control of the amount of expenditure. The original vouchers for external expenditures are regulated. Not strict.
The village-level professional contracting contract has not reached the standardization management. The performance of some contractual contract projects is not standardized, the management of contract archives data is not perfect, and it has negative consequences for village-level economic income.
The implementation of the democratic financial management system is not in place. The purpose of establishing a democratic financial management system is to fully supervise the rural financial revenues and expenditures and control unreasonable expenses. Through investigations, it was found that the democratic financial management system has not been fully implemented to achieve the intended purpose. It is manifested in the fact that individual democratic financial management groups are not well-known, and financial supervision is still carried out by accounting personnel. Even though some villages implement democratic financial management, the financial management team has low business and low level of awareness. High, often can not work smoothly.
The problem of the construction of the agricultural economic team. Since the institutional reform in 2002, the town’s agricultural economics station has been reinstated, and the town’s agricultural economics staff have been merged into the town’s rural economic and technical service center. In addition, the agricultural economics staff have changed a lot, they are unfamiliar with the business, and the funds are seriously insufficient. This year, because the entire agricultural technology center staff of all towns have applied for civil servants, the agricultural economics staff in our district have had great opinions, which has hampered their work enthusiasm and made it difficult to carry out agricultural work.
Fourth, the recommendations:
Raise awareness and strengthen leadership. Rural financial management has always been the most concerned and sensitive issue of the people, and it is also one of the main factors that breed corruption and pollute the social atmosphere and lead to rural instability. Leaders at all levels, especially township leaders, should put the strengthening of rural financial management on an important agenda, regularly listen to the work report of the Agricultural Economics Center and the Accounting Center, study and solve the problems in rural financial management, formulate and improve countermeasures, and inspect and urge the village group. Cadres strictly follow the rules to ensure that all systems are implemented. As the competent department of village-level finance, we must, in the spirit of being highly responsible to the people, raise awareness, strengthen scientific financial management, and regularly carry out ideological and political education for village cadres, thereby improving the policy standards and business of village cadres. Russell.
Stabilize the accounting team and improve the quality of personnel. Accounting personnel are the specific operators of rural financial management. Stabilizing the accounting staff is conducive to improving the policy standards, business responsibilities and job responsibility of accounting personnel. Therefore, to strengthen rural financial management, we must first stabilize the rural accounting team. For the appointment, exchange, and dismissal of village-level accounting, it is necessary to perform the assessment and approval procedures, adhere to the merits of meritocracy, and maintain the relative stability of the accounting team. At the same time, the Agricultural Economics Center should strengthen the training and business guidance for the village accounting profession, and constantly enrich and update the financial management knowledge.
Strengthen audits and increase supervision and management. The auditors of the accounting and accounting center must strictly control the audit with a high degree of responsibility. For the revenue and expenditure business reported at the village level, the auditors should review the rationality, legality, correctness and authenticity of the documents, and the expenditures for violation of rules and regulations. The documents are rejected, and the audited issues should be reported to the leaders in a timely manner, and they should be dealt with in a timely and serious manner in accordance with the relevant regulations, and they will not be indulged.
Do a good job in financial disclosure and pay attention to actual results. It is necessary to strengthen the inspection and supervision of financial disclosure work, and take measures to open villages that are not in accordance with the prescribed procedures, content is not standardized, and formalize, and order rectification, and the villages that do not make financial disclosure should be responsible for retrieving village cadres. At the same time, we must pay attention to the actual effect of financial disclosure.
Improve the end mechanism and enhance the sense of democracy. To effectively do a good job in rural financial management, we must have a sound supervision and restraint mechanism. First, we must improve the reward and punishment measures, increase penalties, and strictly follow the rules. The second is to do a good job in the social supervision system with the core of the democratic financial management team. It is necessary not only to improve the business standards of the members of the financial management team, but also to fully mobilize and play the role of the democratic financial management team. At the same time, it is necessary to increase publicity efforts, enhance people's awareness of participation, and enable farmers to understand the importance of participating in financial management, actively reflect relevant information, and gradually standardize and institutionalize village-level financial management.

July 20, 2005