How to solve the problems existing in rural financial management

Fanli Jimsar county Beiting finance office

Village-level organizations are autonomous organizations stipulated in the Organic Law of Villagers' Committees. It mainly performs the functions of village management independently, and more importantly, it assists the government in many administrative tasks. In this case, the situation of village-level organizations, especially financial management, is directly related to the vital interests of villagers and the stability of a society. In recent years, the county party committee and the county government have paid more and more attention to rural financial problems, and have successively introduced a series of measures to strengthen rural financial management. Within the county, the village affairs are fully implemented and the accountant appointment system is implemented, which makes the village-level financial management gradually embark on the track of institutionalization and standardization. However, in some rural areas, there are still some phenomena in financial management, such as non-compliance with laws, orders and rules, which lead to frequent violations of laws and regulations, constant letters and visits from villagers, tense relationship between the party and the masses, and difficulties in rural work, which have affected the healthy economic development and rural social stability. Based on the work practice, the author investigates and analyzes the problems existing in the current village-level financial management, fully understands the present situation of rural financial management in our county, and puts forward his own views on improving the present situation of rural financial management.

First, the status quo of rural village-level financial management

(1) Normalization of democratic financial management. With the development of rural economy, the strength of collective economy has been continuously enhanced, and the rural grassroots democratic system has been gradually improved. They have established democratic financial management organizations and implemented democratic financial management systems. It should be affirmed that this is an effective way to strengthen rural financial management, but in this process, the formalization of 1 is more, and democratic financial management has become understood by everyone. Democratic financial management should be composed of 3-5 people, convened by the leader of the democratic financial management team, to review the financial revenue and expenditure bills of the village collective economic organizations, and sign (seal) the agreed bills or audit records; However, some village financial management teams have less than three members, which does not meet the number requirements. In some villages, accountants take the bills one by one to the homes or fields of democratic financial management members, explain the sources and uses of the bills, and then ask them to sign. What's more, accountants only look for some members of the financial management team. After the merger of Omura, the former democratic financial management team was merged into the current supervision Committee, and a "three and a half chapters" audit system was implemented. Three people trusted by the masses were selected from the members of the financial management team as the main members of the supervision Committee, who managed three seals respectively and were responsible for auditing the daily income and expenditure of the village. However, some of the "three chapters and a half" in the village are concentrated on one person, and some are directly kept by village cadres. These practices make some members' opinions easily influenced by other members or unable to play an independent role, which makes a fair audit become a random signature. The members of the financial management team should review the bills in the principle of openness, fairness, justice and responsibility to the people, while some members of the financial management team do not uphold justice and fail to point out some fraudulent acts such as bills that are obviously not in line with reality or substituting productive expenditures for unproductive expenditures; Moreover, some financial management team members don't even sign reasonable bills, deliberately making things difficult for village cadres. These practices have reduced the quality of democratic financial management and affected the implementation of various financial policies in rural areas. 3, is the first batch after the trial into the first batch after the trial. The use of village-level collective funds will continue to implement the "five-trial system". The expenses below 300 yuan shall be signed by the person in charge of the village group, signed and sealed by the members of the village financial management group or supervision committee, and approved by the person in charge of finance of the village committee. After being signed by the leaders of Baocun Village, they can be reimbursed and accounted for after being reported to the Town Agricultural Economic Station for review. Regardless of the cost, eating and drinking above 300 yuan shall be signed by the person in charge of the villagers' group after being approved by the villagers' representative meeting and the democratic financial management meeting. The supervision committee and the democratic financial management team shall be sealed, approved by the leaders in charge of finance of the village committee, signed by the leaders in charge of finance of Baocun village, and reported to the Town Agricultural Economic Station for examination and approval before being reimbursed. All expenditure vouchers must be clearly used, signed by the manager, witnessed by witnesses and reviewed by the approver, so that the three procedures are complete. Matters identified by the democratic financial management team as unreasonable financial expenses shall be borne by the responsible person. In reality, some village managers first look for the approval of village party organizations and village Committee leaders, and finally look for the democratic financial management team to review with bills. These practices and procedures are reversed, which brings great pressure to village supervision and is not conducive to the function of democratic financial management. If the "out of shape" phenomenon of democratic financial management is not corrected, it will bury hidden dangers for the masses to petition, and even intensify the contradiction between cadres and the masses, affecting rural stability.

(two) mobile contracting, housing leasing and other non-standard. With the rapid development of rural economy, village-level irrigation and water conservancy, land consolidation, traffic roads and other construction projects are increasing day by day, and collective assets such as mobile contracting, forest land, orchards, fish ponds and housing facilities are also becoming the main income support points of the collective economy, but the problems exposed in this process can not be ignored. 1. The program is not standardized. The main cadres of individual villages engage in black-box operations and do not recruit or bid; Some don't hold a meeting of the "two committees", and a few people have the final say. Even after the meeting, individual cadres changed the collective decision without authorization. It is clearly stipulated in the "foreign-funded" management measures that the longest contract-issuing period shall not exceed 3 years. However, some villages will keep their land for 5 years or 10 years or even more than 15 years or even longer for political achievements. 2. The procedure is not standardized. Mainly manifested in: oral statements as evidence, less written contracts; Incomplete contract elements, unclear terms, unequal rights and obligations or other non-compliance with legal requirements. 3. Payment charges are not standardized. Most of the payments of contract funds and rental projects are recorded in the form of receipts, and the countryside has become a "black hole" for engineering contractors to evade taxes; Some directly offset the contract payment and rent with other expenses, and the income and expenditure are not recorded; Some of them, after receiving it, keep it privately, misappropriate it and fail to report it for a long time; Some contracted for a long period of time, and collected the contracted money and rental income in advance at one time, resulting in no income for the village collective for many years to come. Due to the small collective income and large expenditure, the village collective assets were seriously "overdrawn".

(3) Asset management is not standardized. 1. The increase of accounts receivable leads to the precipitation of funds, and the assets are occupied by individual villagers for free, which leads to the damage of collective interests. Some village cadres lend or borrow funds without authorization, and a large number of loans cannot be recovered, and the masses are constantly swearing; Some village collective houses and facilities are occupied by individual villagers for free, and village cadres stand by or do nothing about it. 2. Some villages have no expenditure plans, some villages are unable to arrange funds, and some blindly go to projects, resulting in serious losses; Some spend money lavishly, squander money and take the opportunity to enrich themselves. In recent years, for the sake of urban development, a lot of land has been requisitioned in various places. Some village cadres use their power to serve public and private interests and provide convenience for others, while demanding money from others, and some even violate the criminal law.

(4) The reimbursement approval is not standardized. According to the Opinions on Perfecting Village Affairs Openness and Democratic Management issued by the General Offices of the General Office of the Central Committee of the CPC and the State Council, all expenditure vouchers must specify the purpose, the signature of the agent, the witness's testimony and the approver's approval, so the three procedures are complete. The system also has clear provisions on the approval authority of expenditure quota. But in practice, there are still many problems. 1. The approval is not standardized. There is no collective study on the expenditure of individual villages; Large expenditures will not be discussed; Some cadres are self-approving, self-supporting and self-supporting, and the overhead cashier and financial supervision team exist in name only. 2. Accounts and statements are not timely. Some village accountants have been unemployed for a long time and cannot report normally; Some major cadres in the village interfered with the finances in violation of regulations, which led to the inability to settle accounts normally.

(5) The accounting treatment is not standardized. Mainly in: 1. Accounting books and account settings are not standardized. Property and materials have accounts, things have no accounts, and there is a general ledger without a subsidiary ledger; Inconsistent handling of annual accounting accounts before and after the same economic business; General ledger and subsidiary ledger are inconsistent; 2. Some projects and project expenditures are set separately, or even not accounted for, and failed to be included in the general ledger. 3. Accountants and cashiers keep accounts by themselves, the reconciliation is not timely, and the voucher transfer method is not standardized. If something goes wrong, they pass the buck. 4. Poor management of accounting files. Some villages have poor office conditions, and the accounting vouchers before the village account agency system are kept by themselves, so it is inevitable to lose them if they are not kept well; After the adjustment of some financial personnel, the transfer of files was incomplete, and even the village cadres refused to hand over the account books and vouchers, which was helpless.

(6) Financial disclosure is not standardized. From the central government to the local government, little attention has been paid to the deepening of rural financial disclosure, a lot of human and financial resources have been spent, many effective systems have been introduced, and the contents, time, procedures, forms and supervision of disclosure have been strictly regulated, which should be said to be fruitful. However, due to the lack of ideological understanding in some places, many problems are still exposed. 1. Accounting audit of township agents. The township agricultural economic station is the last and most effective audit gateway. However, because agricultural economic personnel are unfamiliar with village affairs, their professional quality is not strong, and their principles and sense of responsibility are not strong, there are phenomena such as paying more attention to accounting than supervision, and only reviewing vouchers, not reviewing whether expenses are reasonable. In order to record bills and vouchers that violate the financial system. 2. There are some problems in the public content, and there are no special announcements for major expenditure items such as capital construction; It doesn't matter to the public, and the substance is not detailed. For example, cadres often miss jobs announced with villagers. Due to the imperfect financial management in rural areas, many problems have arisen. First, violations of law and discipline have increased. In recent years, the number of cases of violation of discipline by village cadres has increased year by year, and the number of village cadres who have been dealt with for financial violations has increased year by year; There are similar signs in the number of reports of rural cases accepted by county procuratorates. Farmers witnessed corruption, misappropriation, embezzlement and bribery around them, which led to fierce contradictions between the party and the masses and directly affected the image of the party and the government among the masses. Second, it affects social stability. Due to the confusion of financial management, the increase of illegal acts has caused strong dissatisfaction among the masses, and collective petitions and leapfrog petitions have continued, seriously affecting social stability. Third, the economic development is slow. Poor management leads to the loss of collective assets, and illegal crimes lead to the erosion of collective economy, which seriously affects rural economic construction, dampens the enthusiasm of the masses for economic construction and their feelings for the party and the government, and increases human resistance to the development of rural economy.

Second, the main reasons

First, the legal system and policy propaganda are not in place, and the concept of legal system of village cadres is not strong. Over the years, we have been engaged in legal education and achieved certain results. But sometimes, there is no educational method that is divorced from the picture form, a gust of wind and does not pay attention to the actual effect. It still needs long-term and solid work to truly make rural cadres and masses "know, understand and abide by the law". Because some village cadres don't understand laws and regulations and related policies and systems, or even if they do, they have a little knowledge. They think that as long as they are not greedy and possessive, financial management is irrelevant. Some pretend to be "bosses", abandon system and supervision, and go their own way, turning villagers' autonomy into village cadres' autonomy. Some even try their best to get some "benefits" for themselves, knowing it.

Second, the quality of financial personnel is low and the people's democratic concept is weak. Some agricultural accountants are aging, do not pay attention to learning, and have low professional level, so it is difficult to be competent for rural accounting work under the new situation; Some people give up their duties for fear of offending others, or it is really difficult to stick to principles; However, the agricultural accounting in individual villages is the "confidant" of the new cadres' adjustment, so it is another matter to let him adhere to the principle. How much do the people as the main body of supervision know about our laws, regulations, policies and systems? Many villagers lack modern democratic consciousness. They often put their own interests first, pay less attention to public affairs, and are unwilling, unwilling or afraid to manage village-level financial problems.

Third, the investigation and punishment efforts are not enough, and the township supervision is weak. Due to the defects of legal provisions, the understanding of investigation organs, the intensity of township supervision and the complexity of village-level financial problems, it is difficult to investigate and correct. According to the National People's Congress Standing Committee (NPCSC)'s legislative interpretation, corruption, misappropriation and bribery of grass-roots organizations at village level only fall within the jurisdiction of procuratorial organs when they assist the government's administrative work. As for other non-duty crimes arising from internal affairs management, they are all under the jurisdiction of public security organs, but in fact, the two types of crimes are often intertwined. Based on the law, prosecutors and public security can only manage their own affairs. Moreover, due to the confusion of financial management, it is difficult to define crime and non-crime, discipline inspection departments and judicial organs are often afraid of difficulties and annoyed, and the specific issues involve different jurisdictions, which leads to the illegal investigation and punishment of some village cadres sometimes in a legal vacuum. The law stipulates that village committees are self-managing, self-educating and self-serving autonomous organizations, but there is no clear right to manage and supervise township organizations. However, in the current situation of the general lack of villagers' autonomy, it is indeed worthy of in-depth study on how to exercise the guiding power within the scope of law and gradually cultivate and standardize villagers' autonomy. Due to the limited authority of villages and towns, once village cadres have financial problems, it is difficult to deal with them specifically unless they violate criminal law or party discipline.

Third, standardize rural financial management countermeasures

(a) to strengthen the legal publicity and education, so as to rule the village according to law. It is necessary to adopt various effective and feasible methods, strengthen the publicity and education of laws, regulations and related policies and systems, vigorously publicize positive and negative models, and prevent the form from going through the motions. First of all, in view of the lack of systematization and institutionalization of quality education for township and village cadres, strengthen education and training. Party spirit education, financial management and legal knowledge training should be given to village cadres and accountants, so as to improve the overall quality of cadres and make them truly understand what is illegal and what is legal and act according to the rules. Secondly, educate the villagers about democracy, and hand over policies, laws, regulations and related systems to the masses, so that they can truly understand what villagers' rights are, how to exercise their rights according to law, and earnestly enhance their awareness of participating in politics; Special attention should be paid to the education of party member, members of the village supervision team and villagers' representatives, so as to effectively improve their supervision ability, make them dare to supervise and be good at supervision, and plug the loopholes in financial chaos.

(two) adhere to and improve various financial management systems, so that there are rules to follow. To standardize rural finance, system construction is the fundamental guarantee. Practice has proved that the rural economic cooperative system, village cadre subsidy system, financial disclosure system and township agency bookkeeping system that have been implemented in our county are effective and easy to operate. The key is how to further implement it faithfully. In addition, I personally suggest establishing the following system as soon as possible. 1. Open system of project construction and asset contracting and leasing. In order to avoid village cadres' black-box operation, corruption, bribery and misappropriation of public funds, all projects involving project construction, collective assets contracting, leasing and transfer must be discussed by the two committees, and major projects must be implemented after discussion and voting at villagers' representative meetings or villagers' congresses, and made public to villagers through public bidding, completely changing the phenomenon that individuals have the final say. For all kinds of contract documents, it is suggested that the Agricultural Economic Station and the Judicial Office assist in the review, which meets the legal requirements. 2. Foreign investment management system. In practice, villagers often report that foreign funds such as land acquisition compensation, social donations and funds allocated by superiors are not accounted for. In order to plug the loopholes of village cadres' violation of law and discipline and prevent villagers from misunderstanding, it is necessary to uniformly stipulate that the above-mentioned foreign funds will be received by towns and then distributed to village-level use. 3. It is suggested that each village should open a bank deposit account, put an end to passbook account opening, implement cheque settlement, and adhere to the principle of keeping accounts, funds, cheques and seals separately. 4. Implement audit supervision system. First of all, rural agricultural economic stations should strictly check cash deposits from time to time to prevent misappropriation; We should adhere to the principle and supervise the implementation of bills that do not meet the requirements and projects that should not be spent. Secondly, the county agricultural economic station can take turns to audit the village-level finance, and strive for the village cadres to take turns to audit once during their term of office, and assist the villages and towns to solve problems in time. 5. Implement the civil compensation system for the wrong behavior of village cadres. Village cadres who abuse their powers or neglect their duties and cause economic losses to the village collective are required to bear certain civil liability for compensation. This kind of supervision system is not new in China.

(3) Strengthen township supervision to serve the people. The reason why rural financial problems have not been fundamentally solved is, to some extent, the key lies in the understanding attitude of villages and towns. Because rural work is becoming more and more difficult now, without the support of village cadres, it is even more difficult to move. Because of this, some towns and villages are unwilling or afraid to grasp the problem of financial chaos for fear of affecting the enthusiasm of cadres. If a problem is found, it will be delayed, and it will be guaranteed if it can be guaranteed. In this way, the concept of right and wrong of cadres and the masses will be reversed, and "problem" cadres will have nothing to hide, thus further worsening the financial problem. Therefore, villages and towns should proceed from the overall situation, attach importance to the construction of village cadres and agricultural managers, select the main cadres at the village level, resolutely adjust the investigation and punishment of cadres who refuse to mend their ways and violate the law and discipline in the implementation of the financial system, and take solid measures to do a good job in the construction of village-level teams; Agricultural machinery management personnel should strengthen education and training, strengthen inspection and assessment, improve their professional quality, and earnestly perform their supervisory duties. In addition, it is suggested that the leaders, officials and working groups of Baocun Village should help the village solve some practical problems, such as clearing up accounts receivable and strengthening the collective economy.

(4) Strengthen supervision and management and standardize financial disclosure. Adhere to the unified open system, according to the method of filling in the contents in a unified way, make the village-level finance open on time item by item, one by one, avoid "village fog open", and obviously improve the quality of disclosure. Establish a long-term management system for village-level finance, give full play to the democratic rights of villagers to participate in and discuss state affairs, and effectively promote the standardized management process of village-level finance. Strictly implement the cancellation of village-level hospitality system. Grasp the * * * tube, pay special attention to the supervision and implementation.

(5) Strengthen punishment to win the trust of the people. On the issue of cracking down on economic crimes committed by rural cadres, we should also pay attention to both hands, both hands should be hard, one hand should focus on prevention and the other hand should focus on cracking down. The publicity, education and system construction mentioned above are just one of them. Judicial practice has proved that in the current social environment, all cadres can not be expected to be strictly self-disciplined, and there will always be some cadres who can not resist the temptation and embark on the road of breaking the law and committing crimes. We must not be soft on these people. On the one hand, we should improve our ideological understanding, take it as our responsibility to ensure the healthy development of rural economy and maintain rural social stability, firmly establish the belief that law enforcement is for the people, and effectively solve the misconception that we are afraid of difficulties and troubles in investigating rural economic problems; After the investigation of such cases, we should also pay attention to the work of checking leaks and filling vacancies, put forward relevant suggestions on outstanding financial management problems that caused crimes, and towns should implement rectification. On the other hand, discipline inspection, procuratorial work and public security should strengthen cooperation, give full play to their respective functions, and form a joint force. Cases within their jurisdiction should not shirk each other to avoid ineffective crackdown, thus enhancing the deterrent power of the law, ensuring rural social stability and promoting the healthy development of rural economy.