Summary of rural village-level financial clean-up work
Rural financial management and supervision is the basis of rural grassroots work. It is directly related to the vital interests of farmers, to the improvement of relations between the cadres and the masses, to the overall situation of rural reform and stability, and to the process of building a well-off society in an all-round way. Strengthening rural financial management through financial clean-up is an effective way and measures to improve village-level financial management. Only by doing a good job in rural financial clean-up, rationalizing management relations, and improving the financial management system can we gain the trust and support of the people, and promote the development and growth of the rural collective economy, in order to maintain the stability and sustainable development of rural society.
The rural financial management work in our county is quite chaotic. In some places, the relationship between the dry and the masses has deteriorated, which has affected the sustainable development of the rural economy and the stability of the rural society. The county party committee and county government decided to start a village-level financial clean-up work in the county from July 12, XX, to September 15, XX. Through clean-up to rationalize management relations, improve the financial system, strengthen financial supervision, and enhance the awareness of democratic financial management. After two months, under the great attention of the county party committee and the county government, through the joint efforts of the county rural financial clean-up office and the township cadres, the clean-up work was basically completed, the stock of assets was defined, the property rights were defined, and the accounts were improved. A preliminary structure of a new rural financial management system that is scientific, rational, democratic, and satisfactory. The rural financial cleanup is summarized as follows:
I. Propaganda and mobilization, raising awareness and creating an atmosphere Rural financial management is an important part of rural work and must be sustained and strengthened over the long term. Only by clarifying rural finances can we standardize and strengthen rural financial management. Due to the historical reasons, the county-level village-level financial management work is blank. There are basically no formal accounts in each village. The “package account” and “flow account” are endless, lack financial supervision mechanism, and even some villages have no accounts. . The rural financial clean-up work itself involves a wide range of tasks, large workload, difficult work and strong policy. The blank of rural financial management has further increased the difficulty and workload of the financial clean-up work.
In order to create a good atmosphere for clean-up work, clarify the significance of financial clean-up work, and raise awareness of financial clean-up work, the county party committee and county government held a special meeting on rural financial clean-up work in Wuxi County on July 12, XX in Taoyuan Hotel. The deputy secretary of the county party committee Zong Ding made a theme report on "Unifying thoughts, raising awareness, earnestly doing village-level financial clean-up and financial disclosure work, and constantly promoting the standardization of rural financial management in our county". The county party committee secretary emphasized at the meeting and elaborated on rural areas. The importance of financial clean-up work and specific requirements for the financial clean-up work. From July 13th, XX, the towns held a three-level cadre meeting of villagers to convey the spirit of the county financial clean-up meeting. The county radio and television station, Wuxi Communication, and Wuxi Agricultural Information Network reported on the rural financial clean-up work. Through these publicity reports, the influence and awareness of financial clean-up work has been expanded, and a good public foundation has been laid for the follow-up of financial clean-up work.
Second, strengthen leadership, set up a team, clarify responsibilities in order to strengthen the leadership and supervision of the clean-up work, ensure that the village-level financial clean-up work is carried out in an orderly manner, so that the financial clean-up system is hard, clear, clear, clear, For the purpose of strict management, the county has set up a village-level financial clean-up leading group in Wuxi County with the file of [XX] No. 35 issued by Wuxi Committee. The county party committee is responsible for the rural work, deputy secretary of the Zong Ding, the county party committee member, the disciplinary committee secretary Wang Kaixiu, the county party committee member, the united front department minister Yang Weidong, the government's deputy head of the county governor of Changlun, the head of the relevant departments as members. The leading group has an office and an inspection team. The office is located in the county agricultural bureau, responsible for daily work and business guidance. The inspection team is located in the county disciplinary committee, responsible for overall supervision, supervision and violation of cases. According to the spirit of the Wuxi Committee and the [204] No. 35 file and the county-level financial clean-up meeting, the townships and towns set up a leading group and a clean-up group accordingly. The heads of party and government in each township and township are personally in charge and bear the overall responsibility. The comrades of the township discipline inspection, finance, and agricultural service centers specifically participate. The county-level poverty alleviation units of the townships sent effective personnel to help the units to strengthen financial clean-up work. The establishment of the governing body and the clear division of responsibilities provide a strong organizational guarantee for the development of financial clean-up.
Third, adapt to local conditions, develop programs, and organize training.
In order to be feasible and feasible in the financial clean-up of towns and villages, the county party committee forwarded the “Wuxi County Rural Collective Assets Financial Clearance Implementation Plan”, the clean-up period, clean-up scope, clean-up method and clean-up requirements, and organizational discipline of rural financial clean-up work. Specific arrangements have been made in various aspects such as clearing cash and ending the cleanup. The scope of clean-up is all collective assets; the clean-up period is from January 1, XX to June 1, XX; the clean-up content includes nine aspects; the cleaning method and requirements: a combination of top-down and bottom-up, The in-country inventory is combined with the off-balance check to ensure that the accounts are consistent, the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent with the accounts. End of clean-up: After the clean-up of towns and villages, establish accounts, determine balances, define property rights, improve accounts, forms, and books, formulate financial management measures, improve financial management systems, and fully implement village account management and village affairs disclosure. In order to improve the quality of financial clean-up personnel, the County Agricultural Bureau conducted business training for financial clean-up personnel in various townships. Each township and township shall, in accordance with the requirements of the county party committee's [XX] No. 51 file, work out the local village-level financial clean-up implementation plan and conduct business training for the personnel involved in the village-level financial clean-up.
IV. Coordination and coordination, supervision and guidance In the process of township financial cleanup, the county rural financial clean-up office strengthens the coordination of county departments and townships and supervision and guidance to towns and towns. The County Qingcai Office issued a letter to the county-level departments on the verification of funds and materials for the village-level financial clean-up offices of the Wuxi County. The county forestry bureau, the transportation bureau, the construction committee and other departments provided detailed checklists and provided powerful assistance to the county Qingcai Office in supervising the township financial clean-up work.
In order to speed up the progress of financial clean-up in towns and villages and implement the rural financial clean-up in the county, the County Qingcai Office has formulated a village-level financial clean-up schedule for Wuxi County, requiring townships to report twice before August 20 and September 10. During the clean-up period, the county government office, the financial clean-up inspection team, and the county Qingcai Office dispatched more than 40 people, went to the village to enter the village to enter the household, participated in the clean-up work, guided the townships to carry out financial clean-up, understood the specific situation in the township clean-up, and solved the problems in the clean-up. Difficulties and problems. In the clean-up, the County Clearing Office requires all towns and villages to combine the actual conditions and study the specific feasible measures due to the village system. First, we must use two methods, namely, coordination and legal means. Second, we must do a good job of three combinations, namely centralized cleaning. Combined with regular management work, the combination of village supervision and improvement of cadre quality, self-education, self-management and legal integration. Third, we must focus on four key points, namely, focusing on key people, key households, key industries and key villages, and comprehensive breakthroughs.
At the end of the county's financial clean-up, the County Agricultural Bureau has formulated a series of village-level financial rules and regulations and unified county-wide subjects for reference in the final stage of clean-up.
V. Basic situation of clean-up and existing problems As of October 8, XX, a total of 53 townships and towns in the county completed the financial clean-up work and reported the summary of the clean-up work. Three townships completed the financial clean-up work but did not report the summary. Materials, 1 township has not yet completed the financial clean-up work. The amount of violations was cleared to more than 100,000 yuan, involving 18 people who violated discipline. According to the summary materials that have been collected: the two taxes attached to agriculture, most of the villages have agricultural two-tax arrears, and some village farmers owe a large amount of money, resulting in the owing of the two taxes. Before the tax reform, some of the tax and fee tasks were completed, and the village loans were taxed, and the farmers’ debts were not available. , causing debts in the village. Fundraising is carried out in “one case, one discussion”. The villages are mainly used for the reconstruction of rural power grids and the construction of rural roads. The construction of infrastructure such as human and livestock drinking water projects can be effectively managed and reasonablely spent despite the large amount. The poverty alleviation relief funds, materials, and poverty alleviation project funds are all collected and reported in the relevant departments, and the village level is not accounted for. Some villages have cleaned up the funds as extra-budgets, mainly to check whether they are implemented. From the situation of clean-up, there are mainly problems of unfair distribution and no publicity. Other funds, there is no collective unified operating income at the village level in our county. Except for a few villages that sell assets and resource income in a few townships, there are no other villages.
According to the county Qingcai Office, the problems in the rural financial management process of our county are summarized in the following six aspects: First, the rural financial personnel are unstable, the personnel are faster, and the financial transfer procedures are not timely. From XX years to now, more than 100 accountants have been replaced in villages and towns in our county. Nearly 50 villages have experienced continuous replacement of village accounting. Most of the old and new accounting staff did not handle the transfer. Second, there is no special person management in finance, and no expenses are approved by the person. Many people collect money, many people manage money, and many people use money. For a long time, not paying bills, not paying bills, and not keeping accounts has become a prominent problem in the current rural village-level financial management. Third, the village-level financial accounts are not fully set, and the original documents are not standardized. Judging from the situation at hand, more than 75% of the villages did not set up accounting accounts according to the system requirements, and some only set up cash accounts without setting up general ledgers and detailed accounts. Some accounting personnel did not understand the business, simply did not set up accounts, did not keep accounts, and sealed all kinds of bills into newspapers into newspapers, which became a real "bag account." These original "tickets" are not standardized mainly: the receipt of money does not open the official receipt, the payee does not sign and seal; the expenditure has no official invoice, the account is mostly written in white, there is no signature of the person; the cadre is not filled out the travel report There is no contract, no acceptance, no invoice for infrastructure projects, and it is extremely common to account for invoices. In some village accounts, there was no official invoice for several years. Fourth, non-productive expenses are serious. Some village cadres ate and drank, causing waste. Fifth, the phenomenon of corruption and misappropriation of collective funds by a small number of village cadres is serious. Do everything possible to use the position of the job, using a variety of means to embezzle the use of collective funds. If the income is not paid, the income will be reduced, the expenses will be re-reported, and the subsidy will be awarded. Sixth, the accounts are not open, there is no account for property transactions, and village-level finances lose effective supervision.
In short, the village-level financial clean-up leadership attaches importance to the department's cooperation, involves a wide range of work, and has a large workload. The county has worked together to complete the clean-up work according to the predetermined plan and achieved good results. Of course, the problems still need to be further resolved, especially in the future.
Sixth, how to further strengthen the financial situation of rural village-level financial management in our county, how to explore a new rural financial management system that separates the ownership, use rights, management rights and supervision rights of village collective funds should start from the following aspects.
Stabilize the rural accounting team and further improve the quality of the accounting staff.
After the reform of township institutions in our county in XX, the township-level agricultural economic institutions and agricultural technology promotion institutions merged into agricultural service centers. The township agricultural economics and cadres face the challenges of modernization of agricultural economic management, informationization, networking and office automation, expansion of agricultural economic services, and extension of the content of agricultural economic services. At the same time, they are also facing extreme financial constraints. The agricultural and economic personnel have tried to get rid of the agricultural economic team. Since the reform in July XX, nearly 20 people have been transferred from the industry, and these people are the backbone of the original agricultural economic system with high policy level and excellent business. In the rural villages and villages, the village finance and accounting personnel also experienced a major change, and many newcomers who did not have business training embarked on the village-level accounting positions. The lack of high-quality agricultural and economic personnel has caused the rural financial management work in our county to be in a “vacuum” zone for a long time, and the frequent replacement of village accounting has increased the difficulty of rural financial management.
In order to strengthen rural financial management and build a financial management model that adapts to the modern rural economy, in XX, our county will try to implement rural accounting computerization management on the basis of fully implementing the “village account township management” model. The most important task at present is to stabilize rural financial personnel, strengthen business training under the guidance of county-level competent departments, and improve the quality of rural accounting personnel to meet the needs of new rural financial management. Towns and villages must ensure the stability of village-level accounting staff.
We will fully implement the “village account management” and strictly implement the rural financial management system. Establishing a sound financial supervision system, increasing supervision, and effectively implementing the financial management system in place is to promote the "village account township management." It is necessary to attach great importance to the work of agriculture and economics, increase investment in agricultural economics, establish the prestige of the agricultural economics department, and truly give full play to the functions of the agricultural economics department; use the opportunity of the rural financial cleanup, according to the requirements of the Wuxi Commission [XX] 51 file The implementation of "village account township management", the establishment of a sound financial management system, the system to bind people, managers, to achieve the purpose of standardized management. The departments of agriculture, finance, discipline inspection and other departments should closely cooperate. All townships must incorporate all collective funds and assets into the scope of rural financial management and accept the supervision of relevant departments; they must strictly implement the financial revenue and expenditure plan, and the super-standard expenditures for super-projects are not To be accounted for; to start from the source, resolutely control management fees, office fees, and “one-on-one discussion” financing; and implement large-scale expenditures within the village-level plan, and then implement the first batch approval plan and then implement the review. Check the system; to increase the penalties for violations, in addition to the number of refunds, it is necessary to investigate the responsibility of the parties, the village's main responsible person, township review and approval.
Implementing financial disclosure and democratic financial management The majority of peasant people are the masters of rural financial management. The participation of peasant people in rural financial management can not only reflect their political rights, but also help protect and mobilize their enthusiasm. Financial injustice and unregulated management are the main problems in current rural financial management. Only by implementing financial disclosure can we truly understand the people and innocent cadres. Strengthening the supervision of rural finance through financial disclosure and democratic financial management, and letting ordinary people participate in rural financial management is an important part of modern new rural financial management methods. According to the Provisional Regulations on Financial Disclosure of the Village Cooperative Economic Organization of the Ministry of Agriculture, publicity shall be carried out in accordance with the prescribed scope of disclosure, public content, open time, open procedures, and public form, and the public shall be supervised, and the people who have doubts shall explain it. Resolve. The village democratic financial management team will be formed, and the villagers' congress or the villagers' meeting will elect three to five villagers who are not in the village. Responsible for supervising the financial activities of the collective economic organization, participating in the formulation of various plans and management systems of the organization, participating in decision-making on major issues, and checking financial affairs .
Strengthen the management of giants, strengthen the supervision and supervision of the establishment and implementation of various financial systems in rural areas, and strengthen leadership and strengthen management at the county and township levels. The County Agricultural Bureau strengthens the business guidance for the construction of rural financial systems, and timely summarizes and promotes good experiences and practices. Establish and improve the internal audit institutions of rural collective economic organizations to strengthen audit supervision. It is necessary to strengthen the auditing supervision of the rural collective economy in accordance with the law, in accordance with the requirements of the Ministry of Agriculture's "Interim Provisions on the Internal Audit of Collective Economic Organizations", do a good job in auditing the rural financial revenues and expenditures, peasant burdens, and the departure of village cadres, and investigate and deal with violations of financial disciplines. . Townships and towns should often ask about the financial management of the village level to help solve practical problems and difficulties.
Broaden the thinking, strengthen the collective economy, and resolve the bad debts of the village-level collective organizations. Most of our county is an empty shell village, a debt village, and the collective economy is underdeveloped. This problem cannot be effectively solved. It is difficult to guarantee the normal operation of grassroots organizations. The ultimate goal of rural financial management is to develop and strengthen the rural collective economy and increase farmers' income. Therefore, it is necessary to strengthen the financial management, find ways to revitalize existing assets and resources, and develop and strengthen the collective economic strength through various forms such as leasing, transfer, contracting, and joint venture. For the village's liabilities, according to the reasons for the formation of liabilities, specific analysis, propose a plan to digest debt.
The rural financial management work in our county is quite chaotic. In some places, the relationship between the dry and the masses has deteriorated, which has affected the sustainable development of the rural economy and the stability of the rural society. The county party committee and county government decided to start a village-level financial clean-up work in the county from July 12, XX, to September 15, XX. Through clean-up to rationalize management relations, improve the financial system, strengthen financial supervision, and enhance the awareness of democratic financial management. After two months, under the great attention of the county party committee and the county government, through the joint efforts of the county rural financial clean-up office and the township cadres, the clean-up work was basically completed, the stock of assets was defined, the property rights were defined, and the accounts were improved. A preliminary structure of a new rural financial management system that is scientific, rational, democratic, and satisfactory. The rural financial cleanup is summarized as follows:
I. Propaganda and mobilization, raising awareness and creating an atmosphere Rural financial management is an important part of rural work and must be sustained and strengthened over the long term. Only by clarifying rural finances can we standardize and strengthen rural financial management. Due to the historical reasons, the county-level village-level financial management work is blank. There are basically no formal accounts in each village. The “package account” and “flow account” are endless, lack financial supervision mechanism, and even some villages have no accounts. . The rural financial clean-up work itself involves a wide range of tasks, large workload, difficult work and strong policy. The blank of rural financial management has further increased the difficulty and workload of the financial clean-up work.
In order to create a good atmosphere for clean-up work, clarify the significance of financial clean-up work, and raise awareness of financial clean-up work, the county party committee and county government held a special meeting on rural financial clean-up work in Wuxi County on July 12, XX in Taoyuan Hotel. The deputy secretary of the county party committee Zong Ding made a theme report on "Unifying thoughts, raising awareness, earnestly doing village-level financial clean-up and financial disclosure work, and constantly promoting the standardization of rural financial management in our county". The county party committee secretary emphasized at the meeting and elaborated on rural areas. The importance of financial clean-up work and specific requirements for the financial clean-up work. From July 13th, XX, the towns held a three-level cadre meeting of villagers to convey the spirit of the county financial clean-up meeting. The county radio and television station, Wuxi Communication, and Wuxi Agricultural Information Network reported on the rural financial clean-up work. Through these publicity reports, the influence and awareness of financial clean-up work has been expanded, and a good public foundation has been laid for the follow-up of financial clean-up work.
Second, strengthen leadership, set up a team, clarify responsibilities in order to strengthen the leadership and supervision of the clean-up work, ensure that the village-level financial clean-up work is carried out in an orderly manner, so that the financial clean-up system is hard, clear, clear, clear, For the purpose of strict management, the county has set up a village-level financial clean-up leading group in Wuxi County with the file of [XX] No. 35 issued by Wuxi Committee. The county party committee is responsible for the rural work, deputy secretary of the Zong Ding, the county party committee member, the disciplinary committee secretary Wang Kaixiu, the county party committee member, the united front department minister Yang Weidong, the government's deputy head of the county governor of Changlun, the head of the relevant departments as members. The leading group has an office and an inspection team. The office is located in the county agricultural bureau, responsible for daily work and business guidance. The inspection team is located in the county disciplinary committee, responsible for overall supervision, supervision and violation of cases. According to the spirit of the Wuxi Committee and the [204] No. 35 file and the county-level financial clean-up meeting, the townships and towns set up a leading group and a clean-up group accordingly. The heads of party and government in each township and township are personally in charge and bear the overall responsibility. The comrades of the township discipline inspection, finance, and agricultural service centers specifically participate. The county-level poverty alleviation units of the townships sent effective personnel to help the units to strengthen financial clean-up work. The establishment of the governing body and the clear division of responsibilities provide a strong organizational guarantee for the development of financial clean-up.
Third, adapt to local conditions, develop programs, and organize training.
In order to be feasible and feasible in the financial clean-up of towns and villages, the county party committee forwarded the “Wuxi County Rural Collective Assets Financial Clearance Implementation Plan”, the clean-up period, clean-up scope, clean-up method and clean-up requirements, and organizational discipline of rural financial clean-up work. Specific arrangements have been made in various aspects such as clearing cash and ending the cleanup. The scope of clean-up is all collective assets; the clean-up period is from January 1, XX to June 1, XX; the clean-up content includes nine aspects; the cleaning method and requirements: a combination of top-down and bottom-up, The in-country inventory is combined with the off-balance check to ensure that the accounts are consistent, the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent with the accounts. End of clean-up: After the clean-up of towns and villages, establish accounts, determine balances, define property rights, improve accounts, forms, and books, formulate financial management measures, improve financial management systems, and fully implement village account management and village affairs disclosure. In order to improve the quality of financial clean-up personnel, the County Agricultural Bureau conducted business training for financial clean-up personnel in various townships. Each township and township shall, in accordance with the requirements of the county party committee's [XX] No. 51 file, work out the local village-level financial clean-up implementation plan and conduct business training for the personnel involved in the village-level financial clean-up.
IV. Coordination and coordination, supervision and guidance In the process of township financial cleanup, the county rural financial clean-up office strengthens the coordination of county departments and townships and supervision and guidance to towns and towns. The County Qingcai Office issued a letter to the county-level departments on the verification of funds and materials for the village-level financial clean-up offices of the Wuxi County. The county forestry bureau, the transportation bureau, the construction committee and other departments provided detailed checklists and provided powerful assistance to the county Qingcai Office in supervising the township financial clean-up work.
In order to speed up the progress of financial clean-up in towns and villages and implement the rural financial clean-up in the county, the County Qingcai Office has formulated a village-level financial clean-up schedule for Wuxi County, requiring townships to report twice before August 20 and September 10. During the clean-up period, the county government office, the financial clean-up inspection team, and the county Qingcai Office dispatched more than 40 people, went to the village to enter the village to enter the household, participated in the clean-up work, guided the townships to carry out financial clean-up, understood the specific situation in the township clean-up, and solved the problems in the clean-up. Difficulties and problems. In the clean-up, the County Clearing Office requires all towns and villages to combine the actual conditions and study the specific feasible measures due to the village system. First, we must use two methods, namely, coordination and legal means. Second, we must do a good job of three combinations, namely centralized cleaning. Combined with regular management work, the combination of village supervision and improvement of cadre quality, self-education, self-management and legal integration. Third, we must focus on four key points, namely, focusing on key people, key households, key industries and key villages, and comprehensive breakthroughs.
At the end of the county's financial clean-up, the County Agricultural Bureau has formulated a series of village-level financial rules and regulations and unified county-wide subjects for reference in the final stage of clean-up.
V. Basic situation of clean-up and existing problems As of October 8, XX, a total of 53 townships and towns in the county completed the financial clean-up work and reported the summary of the clean-up work. Three townships completed the financial clean-up work but did not report the summary. Materials, 1 township has not yet completed the financial clean-up work. The amount of violations was cleared to more than 100,000 yuan, involving 18 people who violated discipline. According to the summary materials that have been collected: the two taxes attached to agriculture, most of the villages have agricultural two-tax arrears, and some village farmers owe a large amount of money, resulting in the owing of the two taxes. Before the tax reform, some of the tax and fee tasks were completed, and the village loans were taxed, and the farmers’ debts were not available. , causing debts in the village. Fundraising is carried out in “one case, one discussion”. The villages are mainly used for the reconstruction of rural power grids and the construction of rural roads. The construction of infrastructure such as human and livestock drinking water projects can be effectively managed and reasonablely spent despite the large amount. The poverty alleviation relief funds, materials, and poverty alleviation project funds are all collected and reported in the relevant departments, and the village level is not accounted for. Some villages have cleaned up the funds as extra-budgets, mainly to check whether they are implemented. From the situation of clean-up, there are mainly problems of unfair distribution and no publicity. Other funds, there is no collective unified operating income at the village level in our county. Except for a few villages that sell assets and resource income in a few townships, there are no other villages.
According to the county Qingcai Office, the problems in the rural financial management process of our county are summarized in the following six aspects: First, the rural financial personnel are unstable, the personnel are faster, and the financial transfer procedures are not timely. From XX years to now, more than 100 accountants have been replaced in villages and towns in our county. Nearly 50 villages have experienced continuous replacement of village accounting. Most of the old and new accounting staff did not handle the transfer. Second, there is no special person management in finance, and no expenses are approved by the person. Many people collect money, many people manage money, and many people use money. For a long time, not paying bills, not paying bills, and not keeping accounts has become a prominent problem in the current rural village-level financial management. Third, the village-level financial accounts are not fully set, and the original documents are not standardized. Judging from the situation at hand, more than 75% of the villages did not set up accounting accounts according to the system requirements, and some only set up cash accounts without setting up general ledgers and detailed accounts. Some accounting personnel did not understand the business, simply did not set up accounts, did not keep accounts, and sealed all kinds of bills into newspapers into newspapers, which became a real "bag account." These original "tickets" are not standardized mainly: the receipt of money does not open the official receipt, the payee does not sign and seal; the expenditure has no official invoice, the account is mostly written in white, there is no signature of the person; the cadre is not filled out the travel report There is no contract, no acceptance, no invoice for infrastructure projects, and it is extremely common to account for invoices. In some village accounts, there was no official invoice for several years. Fourth, non-productive expenses are serious. Some village cadres ate and drank, causing waste. Fifth, the phenomenon of corruption and misappropriation of collective funds by a small number of village cadres is serious. Do everything possible to use the position of the job, using a variety of means to embezzle the use of collective funds. If the income is not paid, the income will be reduced, the expenses will be re-reported, and the subsidy will be awarded. Sixth, the accounts are not open, there is no account for property transactions, and village-level finances lose effective supervision.
In short, the village-level financial clean-up leadership attaches importance to the department's cooperation, involves a wide range of work, and has a large workload. The county has worked together to complete the clean-up work according to the predetermined plan and achieved good results. Of course, the problems still need to be further resolved, especially in the future.
Sixth, how to further strengthen the financial situation of rural village-level financial management in our county, how to explore a new rural financial management system that separates the ownership, use rights, management rights and supervision rights of village collective funds should start from the following aspects.
Stabilize the rural accounting team and further improve the quality of the accounting staff.
After the reform of township institutions in our county in XX, the township-level agricultural economic institutions and agricultural technology promotion institutions merged into agricultural service centers. The township agricultural economics and cadres face the challenges of modernization of agricultural economic management, informationization, networking and office automation, expansion of agricultural economic services, and extension of the content of agricultural economic services. At the same time, they are also facing extreme financial constraints. The agricultural and economic personnel have tried to get rid of the agricultural economic team. Since the reform in July XX, nearly 20 people have been transferred from the industry, and these people are the backbone of the original agricultural economic system with high policy level and excellent business. In the rural villages and villages, the village finance and accounting personnel also experienced a major change, and many newcomers who did not have business training embarked on the village-level accounting positions. The lack of high-quality agricultural and economic personnel has caused the rural financial management work in our county to be in a “vacuum” zone for a long time, and the frequent replacement of village accounting has increased the difficulty of rural financial management.
In order to strengthen rural financial management and build a financial management model that adapts to the modern rural economy, in XX, our county will try to implement rural accounting computerization management on the basis of fully implementing the “village account township management” model. The most important task at present is to stabilize rural financial personnel, strengthen business training under the guidance of county-level competent departments, and improve the quality of rural accounting personnel to meet the needs of new rural financial management. Towns and villages must ensure the stability of village-level accounting staff.
We will fully implement the “village account management” and strictly implement the rural financial management system. Establishing a sound financial supervision system, increasing supervision, and effectively implementing the financial management system in place is to promote the "village account township management." It is necessary to attach great importance to the work of agriculture and economics, increase investment in agricultural economics, establish the prestige of the agricultural economics department, and truly give full play to the functions of the agricultural economics department; use the opportunity of the rural financial cleanup, according to the requirements of the Wuxi Commission [XX] 51 file The implementation of "village account township management", the establishment of a sound financial management system, the system to bind people, managers, to achieve the purpose of standardized management. The departments of agriculture, finance, discipline inspection and other departments should closely cooperate. All townships must incorporate all collective funds and assets into the scope of rural financial management and accept the supervision of relevant departments; they must strictly implement the financial revenue and expenditure plan, and the super-standard expenditures for super-projects are not To be accounted for; to start from the source, resolutely control management fees, office fees, and “one-on-one discussion” financing; and implement large-scale expenditures within the village-level plan, and then implement the first batch approval plan and then implement the review. Check the system; to increase the penalties for violations, in addition to the number of refunds, it is necessary to investigate the responsibility of the parties, the village's main responsible person, township review and approval.
Implementing financial disclosure and democratic financial management The majority of peasant people are the masters of rural financial management. The participation of peasant people in rural financial management can not only reflect their political rights, but also help protect and mobilize their enthusiasm. Financial injustice and unregulated management are the main problems in current rural financial management. Only by implementing financial disclosure can we truly understand the people and innocent cadres. Strengthening the supervision of rural finance through financial disclosure and democratic financial management, and letting ordinary people participate in rural financial management is an important part of modern new rural financial management methods. According to the Provisional Regulations on Financial Disclosure of the Village Cooperative Economic Organization of the Ministry of Agriculture, publicity shall be carried out in accordance with the prescribed scope of disclosure, public content, open time, open procedures, and public form, and the public shall be supervised, and the people who have doubts shall explain it. Resolve. The village democratic financial management team will be formed, and the villagers' congress or the villagers' meeting will elect three to five villagers who are not in the village. Responsible for supervising the financial activities of the collective economic organization, participating in the formulation of various plans and management systems of the organization, participating in decision-making on major issues, and checking financial affairs .
Strengthen the management of giants, strengthen the supervision and supervision of the establishment and implementation of various financial systems in rural areas, and strengthen leadership and strengthen management at the county and township levels. The County Agricultural Bureau strengthens the business guidance for the construction of rural financial systems, and timely summarizes and promotes good experiences and practices. Establish and improve the internal audit institutions of rural collective economic organizations to strengthen audit supervision. It is necessary to strengthen the auditing supervision of the rural collective economy in accordance with the law, in accordance with the requirements of the Ministry of Agriculture's "Interim Provisions on the Internal Audit of Collective Economic Organizations", do a good job in auditing the rural financial revenues and expenditures, peasant burdens, and the departure of village cadres, and investigate and deal with violations of financial disciplines. . Townships and towns should often ask about the financial management of the village level to help solve practical problems and difficulties.
Broaden the thinking, strengthen the collective economy, and resolve the bad debts of the village-level collective organizations. Most of our county is an empty shell village, a debt village, and the collective economy is underdeveloped. This problem cannot be effectively solved. It is difficult to guarantee the normal operation of grassroots organizations. The ultimate goal of rural financial management is to develop and strengthen the rural collective economy and increase farmers' income. Therefore, it is necessary to strengthen the financial management, find ways to revitalize existing assets and resources, and develop and strengthen the collective economic strength through various forms such as leasing, transfer, contracting, and joint venture. For the village's liabilities, according to the reasons for the formation of liabilities, specific analysis, propose a plan to digest debt.
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