The outstanding problems and countermeasures in the village financial management

The problem of rural collective finance and asset management is a sensitive topic of great concern to rural people. It is related to the healthy operation and development of rural economy and the stability of rural society. Institutionalized, scientific and standardized village-level financial management is conducive to consolidating and developing the rural collective economy, and is of great significance for promoting the development and progress of rural society. At present, we have carried out village affairs disclosure and democratic management work focusing on village-level financial clean-up and financial disclosure, and discovered and exposed some outstanding problems in village-level financial management. In response to these problems, this paper proposes some countermeasures.

First, the outstanding problems

(1) There is a deviation in the implementation of the collective fund “village management and village use” system

After the reform of rural taxes and fees, the implementation of the village-level township management as the main content of the village-level financial standardization management, the implementation of "village management of the village", requiring the township agricultural economic management institutions on the village-level collective funds, including agricultural taxes, agricultural specialties tax The superior fund is used for the village-level construction project, and is used for the financial transfer payment of the village-level normal work and the unified income of the village collective, the income from the contract, the “one-on-one discussion” fundraising, all kinds of collection, borrowing and so on. Collectively owned income is included in the scope of agency financial accounting and auditing. However, in the specific implementation of some townships and towns, the village collective unified operating income, contracted income, “one-on-one discussion” fundraising, various collections, and borrowing and borrowings were not included in the collective funds that should be managed. This part of the funds is still managed by the village finance. This formed a situation of two accounts in the village. One account is in the township, and one account is still in the village. The two accounts are different and have nothing to do with each other. This “one village and two accounts” approach led to the part of the village-level finance that was not included in the township escrow. There was still a chaotic and disorderly cash management, unclear accounting accounts, and lack of constraints and supervision of various expenditures. Some problems have not been solved. At the same time, some villages and some village cadres have left the system loopholes in violation of regulations or in the private pockets. The main manifestations are: using two-headed accounts or making false accounts, and some simply do confused accounts. Or do not account, do not set accounts, embezzle, privately divide, misappropriate the village collective property.

(2) The supervision mechanism has not fully played its role

First of all, the basic public supervision role is not fully utilized, and village affairs openness and democratic management work are not in place. Under the circumstances that the people's right to know and democratic management are not fully guaranteed, it is difficult for the public's supervision role to be fully exerted, and the difficulty of government supervision is also increased. The openness of village affairs with the focus on financial disclosure has a certain gap with the requirements of relevant regulations in terms of public content, methods and time. It is shown that some villages are not open for several years, and some villages are openly incomplete or even appear. Individual villages are making false public announcements. In terms of democratic management, the village-level democratic financial management work lags behind. It shows that some village villagers' democratic financial management groups have not been established at all. Although some villages have set up financial management groups, they are ineffective and rarely play a role.

Second, business supervision and audit supervision are not in place. When conducting business management and auditing supervision on village-level financial revenues and expenditures, it often flows in form, focusing only on fund balance and document review, while substantive review of the authenticity of village-level expenditures and the integrity and truth of village-level income. Sexual review, as well as the review of whether the use of village-level funds is intercepted, misappropriated or changed, is not enough, so that the use of false reporting expenses, cash income not accounted for and interception, misappropriation, etc., corruption, private village property The phenomenon was not discovered in time, and it was not investigated for a long time.

Second, the countermeasures

(1) Continue to promote, consolidate and strengthen the village-level financial management work with the main content of “village management and village use”

After the reform of rural taxes and fees, the agricultural tax, agricultural special product tax and financial transfer payment funds and other collective funds used at the village level shall be implemented as “village management, special account storage and special funds”, and shall be supervised and managed by the township agricultural economic department. It is a very clear policy of the Party Central Committee and the State Council and must be fully implemented. All village collective funds that should be included in the scope of township management must be represented by the township agricultural economic management agency and audit supervision.

(2) Streamlining the management system and clarifying the division of responsibilities

After the reform of taxes and fees, townships and towns no longer set up special agricultural economic departments. The financial management functions at the village level are actually shared by the financial offices and agricultural service centers. The township and village-level financial management leading groups are responsible for unified leadership and coordination. Under this system, to further rationalize the management system, it should be carried out around clear division of responsibilities. First, it is clear that the finance department is responsible for the day-to-day management of village-level finance, and is responsible for the accounting management, fund management and accounting matters. Formal review. Second, it is clear that the administrative staff of the Agricultural Service Center under the leadership of the township discipline inspection department is responsible for the auditing supervision of the village-level finance, and is responsible for substantive review of the authenticity of the village-level financial income, expenditure and use. The third is to formulate and improve the practical daily management system and audit supervision system, so that all departments have their own functions, and each responsible person is responsible.

(3) Further improve the openness and democratic management of village affairs

The openness and democratic management of village affairs with emphasis on financial disclosure and democratic financial management is a basic work in the system to improve and strengthen the financial management at the village level. Without financial disclosure and democratic financial management, the relevant systems will be Execution will be divorced from the implementation of the people’s foundation. Truthful, comprehensive and detailed financial disclosure and effective supervision and inspection by the villagers' democratic financial management team will put the village-level finance under the supervision of all villagers. On the one hand, the villagers can directly supervise, on the other hand, provide clues and basis for government supervision. .

(4) Strengthening the management of financial personnel in towns and villages and the education of accounting knowledge of township and village cadres

The township financial staff is the specific person in charge of the village-level financial management, strengthens the financial staff's business literacy and professional ethics education, and has a direct effect on regulating the village-level financial management. Strengthen the financial education of township and village cadres, so that township cadres can clarify the scope and procedures of village-level financial management, and enhance the consciousness of township cadres to manage their finances.