New measures to strengthen the standardization of village financial management

Introduction: Create two conditions: First, steadily carry out the rural financial double-clearing work focusing on debt clearing and repayment, and adopt the method of democratic appraisal of debt clearing, * * * recover farmers' debts and accounts receivable of 6.5438+0.856 million yuan, and repay debts of 6.5438+0.42 million yuan. Second, improve the democratic financial management system and lay a solid foundation for standardized financial management.

Keywords: rural areas, financial standardization, countermeasures

Houcun Town, Lanshan District, Rizhao City actively explores effective ways to do a good job in standardized management of rural finance under the new situation, and insists on perfecting five democratic management systems: rural financial management, democratic financial management, audit supervision, financial disclosure and villagers' deliberation, so as to continuously improve the level of rural financial management and promote economic development and social stability. In terms of standardized management of rural finance, the town mainly focuses on the following aspects:

First, strengthen village-level financial management and plug financial management loopholes.

By creating two conditions, strictly controlling the three customs and implementing them? Five unification? Management, strengthen the management of village books and funds. Create two conditions: first, steadily carry out the rural financial double-clearing work focusing on debt clearing and repayment, and adopt the method of democratic appraisal of debt clearing, * * * recover farmers' debts and accounts receivable of 6.5438+0.856 million yuan, and repay debts of 6.5438+0.42 million yuan. The second is to implement rural financial electronization. The rural financial management center is jointly established by the staff of the finance office and the economic management station, and the office is located in the economic management station. Equipped with five microcomputers and a complete set of filing cabinets, rural finance has been computerized. Strictly control the three customs: First, strictly control the cash. Implement the reserve fund limit management system. The village reserve fund of 65438+ ten thousand people is 65438+ ten thousand yuan, and the village reserve fund of 65438+ ten thousand people is 2000 yuan. The excess is managed by the rural financial management center. It is stipulated that monetary funds must be handed over to the town financial management center within two days after the income business occurs. If it is not handed in on time, 50 yuan, secretary of the village party branch, will be deducted once. The second is to strictly check the bills. At the time of reimbursement, the personnel of the financial management center will review the receipts and payments one by one, and all documents with incomplete, unreasonable, irregular and illegal procedures will be returned and will not be admitted to the account. The third is strict examination and approval. Free documents. According to the actual situation, the unproductive expenditure above 500 yuan and the productive expenditure above 1 000 yuan in the village must be studied by the two village committees and passed by the villagers' representative meeting or the villagers' meeting; For the approved expenditure items, the financial management center shall timely follow up the supervision and audit to ensure earmarking. What is this town? Five unification? Ensure that village-level financial management is in place: First, a unified financial management system has been formulated. According to the financial management laws and regulations, in view of the new situation and new problems in fixed assets, creditor's rights and debts, file management and so on. , has formulated and promulgated five systems, so that the village management work has rules to follow. The second is unified accounting. It is stipulated that the 27th day of each month to May of the following month is the unified bookkeeping day, and village accountants shall uniformly prepare bookkeeping vouchers and bookkeeping under the supervision of the personnel of the town financial management center. The third is to keep the account books and vouchers in a unified way. Implement rural finance? Double custody? System, namely: five accounts in rural escrow: general ledger, inventory material subsidiary ledger, fixed assets subsidiary ledger, profit and loss subsidiary ledger, owner's equity subsidiary ledger; Trusteeship of rural monetary funds and securities. The financial management center should set up a rural financial management archives room, so that one village, one cabinet and one lock can be achieved to avoid the loss and damage of account books. The fourth is to unify expenditure standards. Specific provisions have been made on village-level telephone charges, newspaper fees, opening expenses of other units, housewarming, holiday greetings, and New Year greetings, so that democratic financial management can be followed, relationship accounts and human accounts can be blocked, village cadres can be prevented from spending money indiscriminately and spending at will, and village collective funds can be saved. Fifth, unified bill management. The financial management center is responsible for the management of village-level financial revenue and expenditure special bills, which are put on record when issued, and regularly check the numbers with the village stubs.

Second, improve the democratic financial management system and lay a solid foundation for standardized financial management. A village-level democratic financial management team has been established and improved. The democratic financial management team is generally 5? Seven people, elected by the villagers' representative meeting and the villagers' meeting. Democratic financial management team members are limited to veteran cadres, party member and villagers' representatives. The basic conditions are good ideological quality, strong policy concept, honesty and justice, good health, willingness to serve the villagers, no taxes and fees, and no illegal acts, except for relatives of village cadres. The term of office of the members of the democratic financial management team is the same as that of the villagers' committee, and they can be re-elected at the expiration of the term. Specially printed a democratic financial management record book, which recorded in detail the time, place, participants, specific contents, existing problems and suggestions of each financial management. The democratic financial management team integrates the right of deliberation, supervision and veto over unreasonable expenses.

Third, strengthen audit supervision and account for expenses. First, the construction of audit team has been strengthened. In the case of shortage of manpower, the whole town is equipped with auditors. Seven auditors are all from party member, five of whom have college education or above, and all have the title of assistant or above. In the audit work, the town insisted on monthly audit and made a special project? Accounts are settled on time, and documents do not cross months? It is stipulated that every time there are cross-month documents, village accountants should be given appropriate economic penalties to stop the phenomenon of fraud and flexible reimbursement. At the same time, in the audit of the town, we should strictly control the policy of reducing the burden, timely capture the information related to farmers' burden in financial work, pay attention to the development trend of the situation, and put an end to the behavior of increasing farmers' burden. Through strict implementation of various financial management regulations, the village-level unproductive expenditure in this town has been significantly reduced. In 2009, the non-productive expenditure decreased by 306,5438+0,000 yuan, or 65,438+065,438+0% compared with the previous year.

Fourth, consolidate and develop the system of making village affairs public and promote social stability. In the village-level financial disclosure work, the town has implemented five unifications, namely, unified disclosure form, unified disclosure content, unified disclosure time, unified disclosure procedure and unified supervision and assessment. Free documents. Combined with the implementation of the rural tax and fee reform policy, the content of financial disclosure has been enriched, and the content of village affairs disclosure has been adjusted to 18 with 50 items, especially for contracted land and other projects, agricultural taxes and fees, public welfare funds, and? One thing and one discussion? Financing? Two jobs? The use, family planning, the use of village loans (loans), special care and the distribution of relief funds have been further improved. All villages in the town have uniformly sprayed publicity columns and printed publicity lists, which are mutually restricted. The public column is set according to the account, which summarizes all the contents of the account balance table, income and expenditure schedule, balance sheet and income distribution table, and is filled out according to the account balance at the end of each month. The publicity list should be registered one by one according to the original documents after the audit, stamped with the special seal for the audit after the audit is correct by the auditors, signed by the main leaders of the village, the village accounting and financial management team leader, marked with the telephone number for reporting supervision, and posted on one side of the bulletin board for publication. At the same time, strengthen supervision and inspection, organize special personnel to conduct inspection after publicity, collect opinions and suggestions from the masses in time, and severely punish fraud. In recent years, three village party secretaries have been arrested on suspicion of fraud. False propaganda? Or? Not public? Be disciplined. At present, the village-level financial disclosure rate in the town has reached 100%, and the people's satisfaction rate is over 99%.

Fifth, deepen the villagers' deliberation system and follow the mass line. The villagers' deliberation system is implemented in major village affairs, which refers to matters involving the interests of villagers. The two village committees first come up with plans and the masses discuss and decide. On the basis of fully soliciting the opinions of the masses, it can be implemented only after being approved by the town government. Since the implementation of the system in 2005, the town has submitted 52 1 items to the villagers for public discussion, involving water conservancy construction, project contracting, public welfare undertakings, final accounts of two projects, and clearing old debts. Feasible schemes in line with the interests of the masses are mostly recognized by the villagers and understood and supported by the masses. In the process of implementing the agenda items, the accountability system was implemented. The village committees shall arrange special personnel to organize and implement all matters adopted by the agenda items, and timely disclose the bidding, contracting, progress and final accounts of the projects. Whoever does not follow the agreed opinions will bear the responsibility, and whoever has problems will be dealt with. Results 1 village party secretary was dismissed. Through villagers' deliberation, the scientific level of cadres' decision-making has been effectively improved, and some major projects and undertakings such as river regulation, road construction, drinking water and school construction have been fully utilized, further strengthening the relationship between the party and the masses.