Implement county-level accounting system to improve fund management level

Since 1997, our county has implemented comprehensive agricultural development. By the end of last year, the total investment of the project was 82.28 million yuan, including financial resources of 57.78 million yuan. A total of 99,000 mu of medium and low-yield fields were rebuilt, 20,000 mu of water-saving irrigation area, 0.5 million mu of afforestation, 4 multi-operation projects were completed, and 1 water conservancy backbone reconstruction project was completed. Through development, the production capacity of major agricultural products such as grain in the project area of ​​our county has been significantly enhanced, the agricultural structure has been effectively adjusted, and the level of farmers' income has been greatly improved. In the past five years, according to the requirements of the higher-level agricultural development authorities, we have paid great attention to the management of agricultural development funds while doing a good job in project construction. On the basis of combining local practical practice and summing up, we have formed a relatively complete set. Agricultural development fund county-level accounting management system. At the same time, it also vigorously promoted the management system of accounting accreditation system, government procurement system, project supervision system and bidding system, so that the county agricultural comprehensive development fund management has embarked on the track of standardization, stylization, institutionalization and scientificization. In the annual inspection and acceptance evaluation of the Agricultural Development Organization, our county has been awarded the first prize of the province for six consecutive years. After the audit, the comrades of the audit department believe that the financial management norms of comprehensive agricultural development in our county are clear, the management is strict, and the management is strict. Properly, it has achieved the intended purpose of project construction. Below, talk about how to implement the county-level accounting system, improve the level of fund management, and other feelings:
The county-level reimbursement system is a fund management system that is based on county-level units, unified fund lending, unified accounting, and unified accounting management. The practice of county-level accounting for agricultural development funds in our county proves that the county-level accounting system has the following three functions for strengthening the management of agricultural funds: First, the division of responsibilities is clear, and departmental functions can be fully utilized. The county-level accounting system clearly defines the scope of responsibility of the county-level financial department, the agricultural development department, and the project implementation unit, so that the tasks between the departments are clear, the responsibilities are clear, the licensing rights are clear, and the phenomenon of pushing and smashing is reduced. It has achieved the goal of doing its job and doing its best; it has increased the monitoring of project fund expenditure by the county-level Agricultural Development Office, ensuring the seriousness of the use of funds and eliminating the arbitrariness; Use benefits. The county-level financial and agricultural development departments have greater talents and technological advantages than the project townships in terms of capital management and accounting, so they are reasonable in terms of project budget, scientific management of funds, and accuracy of accounting. Compared with the past, it has been greatly improved. At the same time, the county-level accounting system is conducive to the implementation of the bidding system, the government procurement system and the project supervision system, so that the project funds have been scientifically managed and the project funds have been improved. The third is to promote the standardization and stylization of fund management. The county-level accounting system has a unified procedure for the procedures of lending, using, and reporting the project funds. There are strict regulations on the auditing of the reasonableness, authenticity and validity of the accounting voucher. A clear approach, so the system has strong operability.
The specific practice of implementing county-level accounting system for agricultural comprehensive development funds in our county is:
I. Reasonable division of the responsibility of fund management in each department The responsibility of the county-level financial department is: responsible for the management, dispatching and supervision of the comprehensive agricultural development funds, ensuring that the county-level matching funds are in place, managing the financial funds at all levels and the people's self-raised cash. In part, it handles the lending of project funds and the release and recovery of paid funds, and supervises and inspects county-level accounts.
The responsibility of the county-level agricultural development department is: to be responsible for the operation, management and accounting of the comprehensive agricultural development funds, to ensure that the project funds are used according to the plan, to prepare the total project budget, to allocate construction funds according to the progress of the project, to review the accounting vouchers, and to correctly calculate the engineering costs. Collect, organize and synthesize all aspects of accounting information, prepare accounting statements and handle project final accounts in a timely manner.
The responsibility of the project towns and towns is: to be responsible for the approval procedures for the self-raised funds of the people to be reported to the higher-level burden-reduction department, and to raise and implement the self-raised cash and the funds for the property. Organize people in the project area to work and invest, supervise the use of funds, and timely announce the use of self-raised funds and investment in labor.
The responsibilities of the project construction unit are: responsible for the specific implementation of the project and the use of project funds, preparing the project's project pre- and final accounts, collecting, collating, and reviewing the original vouchers of the project construction expenditure, filling in the reimbursement list, establishing a reserve account, and The county-level agricultural development department handles the accounting procedures.
II. Procedures and methods for clearing the accounts According to the different situations of project implementation, we have adopted different accounting procedures and methods for the projects that implement open tendering and the small projects that have not been contracted.
The engineering reporting procedure for the implementation of open tendering is divided into five steps:
1. Select the construction enterprise according to the procedures and methods of bidding, determine the bidding target, and sign the contractual contract with legal effect.
2. The application submitted by the contractor shall be signed by the project supervisor and the person in charge of engineering technology, and reported to the county agricultural development office for approval, and the funds shall be pre-allocated according to the progress and quality of the project.
3. After the completion of the project, the contractor shall write an application for completion acceptance to the county issuing office, and provide self-inspection report, project completion drawing and project final report to the county agricultural development office for approval.
4. The County Agricultural Development Office organizes relevant personnel to inspect and accept the project, review the final accounts of the project and the completion drawing of the project, and fill in the completion acceptance form and the project certificate for the qualified project.
5. The contractor shall handle the project settlement with the project certificate, completion acceptance form, project contract, project project final account and tax invoice, and leave the project with 5% quality guarantee. After one year of project operation, there is no quality problem before the quality deposit can be refunded.
The small project reconciliation step without contracting is mainly divided into three steps:
l. According to the project tasks issued by the Agricultural Development Office, the project headquarters proposes the use of the project plan according to the project budget and progress, fills in the prepaid project loan data, and after the signature of the engineering technical person in charge and the county agricultural development office leadership approval, the funds are pre-allocated. formalities.
2. After the completion of the engineering task, the county agricultural development office will organize the acceptance of the project, and draw the project completion plan with the engineering construction headquarters, complete the project final settlement, fill in the completion acceptance form and the project certificate.
3. The engineering construction headquarters shall submit the original certificate and the auxiliary file to the county agricultural development office in time for the project certificate, the completion acceptance form, the project completion settlement book and the standardized accounting original certificate. Register, fill in the "report list", and establish a check account.
The above two different accounting programs must be synchronized with the project management, strictly following the following three management principles. First, the project management, the construction unit in the application for funding to the county-level agricultural development department must be based on the project approval or contractual contract, in order to apply for the payment. The second is the voucher management. All the account voucher must be reviewed by the supervisory staff stationed at the site by the county agricultural development office, and the audit opinion is signed to ensure the authenticity and validity of the voucher. The third is the management of the final accounts. After the completion of the project, the final accounts must be processed. The final accounts of the project are not justified and must not exceed the project budget.
Third, the development of strict supervision and control measures The core of the county-level accounting system is to ensure the standardization and rationality of the use of project funds, the purpose is to give full play to the use of project funds. In order to ensure the smooth implementation of the county-level accounting system, we gradually establish a complete set of supervision and control mechanisms. The first is the implementation of the "accounting appointment system." The county financial department dispatched the chief accountant to the Agricultural Development Office to monitor the whole process of the operation of the project funds, and based on the actual situation of the county, formulated the “Detailed Implementation Rules for Agricultural Comprehensive Development Fund Management and Accounting Calculation in Shimen County” and “Shimen County Financial Comprehensive Development Fund Financial Management System. All the project construction funds will be transferred and settled, and the account-specific account will forbid the use of cash checks, which strictly controls the disorderly flow of funds. The second is the implementation of the "government procurement system." The bulk raw materials and large quantities of materials for the project construction were purchased through public bidding by the government procurement center. From 1997 to 2001, the cement purchased through the government procurement center reached 15,000 tons, saving nearly 500,000 yuan. The third is the implementation of the "open bidding system." In the construction of large-scale project projects, through a number of open bidding, a number of construction units with strong technical strength, sophisticated equipment and high management level were selected to participate in the project construction. The progress and quality of the project are guaranteed. At the same time, construction construction costs have also declined. In the construction of the backbone projects from 1999 to 2000, 22 construction units from the province with more than four levels participated in the bidding for the project. Among them, 8 enterprises won the bid, and the bid price was 4.14% lower than the standard. Reduce the project cost by more than 300,000 yuan. The fourth is the implementation of the "engineering supervision system." The project supervisors mainly conduct on-site monitoring of raw material quality, construction process, project progress and project quality, and have the right to order rectification or stoppage of the quality problems that occur, and must report to the County Agricultural Development Office in time for the hidden projects that occur. Do a good job of concealing engineering records. All original vouchers and tax invoices submitted to the Agricultural Development Office must first be signed and approved by the engineering supervisor. Otherwise, the County Agricultural Development Office refused to report the accounts.
Our county has implemented the county-level accounting system for agricultural development funds for five years. Practice tells us that in the process of implementing the county-level accounting system, the following three aspects must be highly valued: First, the implementation of the county-level accounting system should be implemented. Get the understanding and support of the project towns and villages. The new management system will definitely cause a certain impact on the old management model, restricting the autonomy of townships and towns, and increasing the number of accounting procedures. Some people think that this management system is a distrust of towns and villages. Therefore, these vague understandings must be eliminated. Fully mobilize the enthusiasm of towns and villages to achieve mutual understanding and mutual cooperation. Second, in order to make the county-level accounting system fall into practice, there must be corresponding supporting measures to ensure it. In order to ensure the project construction, the rationality of the project budget and final accounts, and the authenticity of the accounting vouchers, the current accounting accreditation system, bidding system, project supervision system, government procurement system, etc. are all effective. safety measures. Third, we must have a team of cadres with high quality, strong sense of responsibility and fine business. The County Agricultural Development Office undertakes the project planning and design, project budget, organization management, supervision and guidance, completion and final accounts, cost accounting, etc. The task is heavy and professional, and there is no high level of engineering management and financial management personnel. of.