What are the problems, causes and countermeasures in current rural financial management?

Rural finance has always been a hot issue of concern to most rural cadres and masses. The quality of village-level financial management directly affects the unity of village-level teams, which is related to the harmony between the party and the masses and the smooth development of rural work. Problems existing in current rural financial management;

1, the financial system is not strictly implemented. One is branch collection. In many villages, it was originally a good measure to carry out the task of collecting taxes and fees from village cadres, but it also caused some village cadres to spend taxes and fees themselves and deduct them with invoices and wages at the end of the year. Second, the Regulations on the Management of Rural Collective Assets and the village-level financial system clearly stipulate that accounts should be managed. Some village cadres take over the positions of accountant and cashier, directly handle cash receipts and payments, buy things, make out invoices, and go back and tell the accountant which account to enter. Arranged escrow, one person has the final say, the accountant becomes a "bookkeeper", the cashier becomes a "bookkeeper", and the accountant and cashier are useless. The cash management system is not strictly enforced. The third is white expenditure.

2. Spending public funds is serious. First, the balance of payments is unbalanced, spending exceeds income, and unproductive spending is too much. In some villages, the annual collective income is very small, and even the normal expenses are difficult to maintain. But when village cadres spend money, they never consider whether this expenditure is necessary. They spend when they have money, and find another way when they have no money. Although some village-level collective economic conditions are better, village cadres only care about their own enjoyment, buy cars with public funds and equip themselves with mobile phones. Some use public funds to eat, drink and have fun, and the annual entertainment expenses reach tens of thousands of yuan; Some people travel around on the grounds of going out for study and investigation, and the villagers have great opinions.

3. The management of collective funds is chaotic. According to our investigation on the financial management of a village in a town, by the end of 2002, the debt of the village was 6.5438+0.27 million yuan, with an average of 0./kloc-0. 34 million yuan per person, of which: 70% were in arrears for more than two years, which were basically bad debts; Headless accounts account for about10%; Part of the arrears was borrowed before 1980; Village cadres themselves and their relatives borrow a large proportion.

4. Incomplete material management procedures. In some villages, some properties have been sold or scrapped, but the books have not been processed. Many villages have accounts and no accounts, and the accounts are seriously inconsistent. Individual village cadres are not strict with themselves, and in the guise of borrowing public property, they actually occupy collective assets for a long time without returning them, and finally achieve the goal of personal possession.

5. The financial accounts are confusing. First, the setting of financial subjects is not standardized, and it is basically a running account, which cannot correctly reflect financial revenue and expenditure, and it is quite inconvenient to audit accounts. For example, to check the hospitality, you need to register one by one, and then count. It's not that professionals can't find out the problem at all, which is not convenient for the masses to supervise. Second, some villages have several accounts, and one village we checked has three cashiers. In some villages, each team has an accountant and cashier, who keep accounts separately.

Second, the main reasons for the problems

1, rural financial supervision channels are not smooth. First, judicial supervision is weak. After the implementation of the criminal law, village cadres are no longer the main body of duty crimes such as corruption and misappropriation, and the procuratorate cannot file a case for investigation; At the same time, it is not the subject of crimes such as corruption and misappropriation of company funds, and the public security organs cannot file a case for investigation; The court cannot bring a civil action. The economic problem of village cadres has become a legal blank. Second, the supervision of the disciplinary organs is weak. The village cadres are party member, and the Commission for Discipline Inspection can also investigate and deal with them, but it is impossible for the discipline inspection and supervision organs in party member to investigate and deal with them. Third, the supervision of the masses is weak. Decentralized family management makes villagers' collective concept and democratic management consciousness weak. Some villagers ignore and don't understand collective affairs, and democratic management and supervision become a mere formality, which gives some corrupt cadres an opportunity. Fourth, internal supervision is weak. Because village-level accountants are appointed by village-level, some financial personnel are afraid of losing their jobs, unwilling to supervise or give up the economic violations of village cadres, and dare not take care of problems when they find them.

2. Poor financial management in rural areas. First, village-level financial management lacks transparency and financial disclosure is not enough. Although some villages regularly disclose their financial revenues and expenditures, the contents of the disclosure are not specific and empty, and the masses cannot understand the use and destination of funds; Individual villages did not disclose the hot issues that some villagers were concerned about in time, which led to the inability of the masses to implement democratic supervision. Second, after the reform of township institutions, some township management stations are co-located with other departments, and the number of personnel is relatively reduced, weakening the management function of village finance. Third, the audit of the village account station has not been implemented, and many township management stations have not carefully reviewed it at all, and stamped the verification seal on the bill. Fourth, the supporting measures of zero management of village hospitality have not kept up, and the subsidies for township cadres to work in villages are simply not enough for meals. `

3. Not paying enough attention to rural financial problems. First, there is a one-sided understanding among rural cadres that "taxes and fees are more important than management", as long as village cadres strive to complete the tax and fee tasks assigned by their superiors, and second, they think village-level autonomy is inappropriate. Due to this misunderstanding, rural cadres do not attach importance to village-level financial management and seriously investigate and deal with financial problems reflected by the masses, which has contributed to the spread of financial management confusion to a certain extent and opened the door for some dishonest cadres. Third, financial policies and rules and regulations have not been well implemented. Some village cadres in charge of finance are not familiar with financial laws and regulations, do not act according to financial rules and regulations, and do not listen to the opinions and suggestions of accountants, resulting in new and old problems in financial management.

4. The accounting team is unstable and the professional level is low. The nature of financial management requires accountants to be relatively stable. But at present, some village accountants are actually appointed by village cadres and use their own cronies. Whenever the village party branch and the village committee are changed, the cashier and accountant are also changed, resulting in the phenomenon of "once every emperor is a courtier". On the other hand, accountants are aging and have low academic qualifications. Because young people don't want to work in the village and can't find suitable candidates, some accountants who are not familiar with the business will take up their posts without a license. Village-level accountants are low in quality and aging, and there is a widespread phenomenon of undocumented posts. In some villages, when selecting accountants, they don't consider work, and they act entirely on personal likes and dislikes and feelings. Some people with low quality and no accounting qualification were selected as accounting posts.

Third, countermeasures to solve the problem

1, improve rural cadres' understanding of the importance of financial management. Rural cadres should correct their thinking, straighten out their relations and do a good job in financial management. It is necessary to strengthen financial management from the perspectives of close relations between cadres and the masses, maintaining rural social stability and safeguarding the legitimate interests of villagers, actively explore new ways and methods to strengthen rural financial management under the conditions of market economy, and strive to solve problems such as imperfect system and weak concept of democratic financial management.

2. Establish rules and regulations to standardize the rural financial supervision and management system. First, further solve the problem of rural financial management system and implement the accountant appointment system. Accounting personnel are openly recruited by the town management station according to the actual situation of each village, and are selected to each village after training and assessment. In villages where accountants cannot be appointed, the accounts shall be managed by the town management station. The second is to establish and improve the rules and regulations of financial work, such as democratic financial management system, cash management system and financial examination and approval system. , standardize financial work through the system. Third, "financial power" should be properly decomposed, from one-person control to multi-person cross-control, and official invoices or receipts must be signed by at least two village cadres to avoid the black-box operation of financial expenses and form a mechanism of mutual restraint. Fourth, actively explore effective ways of democratic supervision in rural areas under the new situation and increase financial disclosure. Set up villagers' democratic financial management team to participate in financial management; Collective major issues are discussed and decided by the villagers' congress, and the use of village cadres' funds is regularly reviewed; Set up a village affairs column, regularly publish financial revenue and expenditure, the use of large amounts of funds, cadres' remuneration, personal loans, utilities, hospitality, vehicle expenses and other hot issues of concern to the masses, and enhance the transparency of financial work. Fifth, we should ensure the independence of accountants and listen to their opinions and suggestions carefully; Village cadres may not concurrently serve as accountants and cashiers.

3, strengthen the supervision and inspection of village financial work. Villages and towns should set up financial supervision committees, establish audit organizations and strengthen supervision and inspection of rural finance. Led by the town management station, in conjunction with relevant departments, regularly check the village-level finance. For serious violations of discipline and law found in the inspection, the administrative and legal responsibilities of accounting personnel and village cadres should be investigated. According to the suggestion of this research report, some towns and villages have implemented or are implementing "village account management" or accountant appointment system.

4. Improve the quality of accountants. First, we should make full use of radio, television, newspapers and other propaganda media, and hold seminars, seminars, training courses, knowledge contests, blackboard newspapers, posters, slogans and other forms to let everyone. The second is to strengthen the training and education of accounting personnel. As special employees, accountants should not only have good professional quality, but also have strong political concepts and professional ethics. Therefore, they should be trained regularly by holding business lectures, legal lectures, academic education and continuing education, so as to improve their professional quality and law-abiding awareness. Third, in view of the problem that some rural accountants are older and have lower quality, some people who are young, dedicated and proficient in business are selected to serve in accounting posts. Fourth, the village-level accounting personnel should be inspected and equipped by the township management station. When selecting accountants, we should resolutely put an end to "cronyism".

5. The Commission for Discipline Inspection should formulate "Several Provisions on the Integrity and Self-discipline of Village Cadres" and carry out special education on "Party Style and Clean Government" among the rural party branch secretaries; The county and district disciplinary committees should include the disciplinary cases of rural party branch secretaries in the investigation and handling;