Summary of the work of cleaning up and dissolving the debts in the ninth five-year plan (model essay)

Investigation Report on Clearing and Resolving Rural "Pujiu" Debt in Taikang County

Taikang County is a large agricultural county with a large population, with a total population of 654.38+0.37 million and 636 rural primary and secondary schools. There are many rural schools and students in this county, and there are many kinds of rural debts. The debt of "Pujiu" is large and complicated. Over the years, the debt of rural "nine-year compulsory education" has become a serious burden for rural primary and secondary schools and grass-roots government organizations, and a hidden danger affecting rural economic development and social stability. If this problem is not solved as soon as possible, the burden on farmers may rebound, and the process of comprehensive rural reform may be affected, which will eventually endanger the achievements of rural tax and fee reform. According to the unified deployment of provinces and cities, from April 7, 2008, the county concentrated two months to clean up and resolve the rural "Pujiu" debt. By June 7, the debt cleaning, auditing and locking work was completed, and satisfactory results were achieved.

First, Taikang County cleaned up, reviewed and locked in Pujiu debt.

In Taikang County, the work of cleaning up and dissolving the rural "nine-year compulsory education" debt was carried out smoothly and orderly in accordance with policies, strict procedures, strengthened responsibilities and strict discipline.

The county reported "Pujiu" debt principal of 84.83 million yuan, debt interest of 6.97 million yuan, and "Pujiu" debt total of 910.8 million yuan. After examination, the county locked in "Pujiu" debt of 45.73 million yuan, and reduced the debt principal and interest by 46.07 million yuan, with a reduction rate of 50.2%. After verification, the county's per capita debt is 33.33 yuan, the average school debt is 72,000 yuan, the average student debt is 193.8 yuan, and the school asset-liability ratio is 14%. There are 448 schools included in the scope of debt resolution, including 62 middle schools and 386 primary schools, accounting for 70.4% of the total number of primary and secondary schools in the county. There are 829 debt projects in the county, involving creditors 1206 people. Among the locked debts of 45.73 million yuan, the debt uses are: teaching and auxiliary rooms of 35.68 million yuan, students' living rooms of 3.76 million yuan, campus maintenance/kloc-0.73 million yuan, purchase of teaching instruments and equipment of 2.62 million yuan, land requisition or lease of 860,000 yuan, and others/kloc-0.08 million yuan. The work of cleaning up, auditing and locking up debts in the county progressed smoothly, and no mass petitions occurred.

Second, the definition of rural "Pujiu" debt in Taikang County

According to the requirements of the provincial and municipal governments, the county uniformly defines the time range for clearing and dissolving the "Pujiu" debt as 1995 1 2005 10 to1February 3 1. During this period, the debts formed by township governments, village-level collective economic organizations, rural primary and secondary schools, education administrative departments and state-owned farm schools to complete the goal of popularizing nine-year compulsory education in rural areas. It mainly includes debts directly related to school construction, such as teaching auxiliary rooms, students' living rooms, campus maintenance and construction, and the purchase of teaching instruments and equipment. Among them, the teaching auxiliary rooms mainly include the construction of teaching buildings, office buildings, comprehensive buildings, laboratories, libraries, multimedia classrooms and other facilities; Student living rooms mainly include student dormitories, restaurants, toilets and other facilities; Campus maintenance and construction mainly includes the maintenance of houses, playgrounds, roads, gates, fences, doors and windows and the greening of the campus; Teaching instruments mainly include computers, multimedia, experimental instruments, tables and stools, musical instruments, books and other equipment.

The debt of rural "nine-year compulsory education" does not include the debt arising from the construction of teachers' housing, arrears of teachers' wages and subsidies.

The definition of schools that undertake rural debts in the Ninth Five-Year Plan is to judge the nature of rural schools on the basis of whether they undertake rural debts in the Ninth Five-Year Plan. Schools that do not bear the debt of rural "nine-year compulsory education" do not belong to the scope of relief. The amount of compulsory education debt in rural complete middle school education debt is determined according to the proportion of junior high school students and the proportion of classroom area of junior high school students when the debt occurs.

Three, Taikang County to clean up and resolve the "Ninth Five-Year Plan" debt to follow the principles and methods.

The county follows the following four principles in cleaning up and resolving the "Pujiu" debt: First, it adheres to the principle of cleaning up first and then resolving. Finding out the debt base is the basis of debt-to-equity swap. All rural "Pujiu" debts that need to be repaid must be strictly examined and locked before they can be repaid. Second, adhere to the principle of classified trial. In view of the complex reasons for the formation of the "Pujiu" debt, the bottom-up work adopts the method of "easy first and difficult later" and classified application for approval. Its working procedures are: self-examination and summary of debt units, and preliminary examination of township working groups; The county audit team of the township conducts on-the-spot investigation and audit on each debt; Villages and towns hold risk assessment meetings for each debt; Final review of the county debt approval team. The first batch of debt submitted for trial must meet four conditions at the same time: first, it is within the scope of the "Pujiu" debt statistical report originally reported by the county-level education and finance departments; Second, the accounting records of debt units are clear; Third, the creditor and the debtor shall sign for confirmation; Fourth, the arrears of the "Nine-Year Plan" education project before 2002 or the arrears of ancillary facilities and teaching equipment before 65438+February 3 1 2005. When examining and identifying the first batch of debts submitted for trial, we should focus on four principles: first, we should emphasize the principle of evidence and not simply identify the lack of evidence; The second is the principle of taking the original of the original program as the standard; Third, the principle of mutual recognition between project management and debt records; Fourth, do not simply deny the principle of destroying evidence under special circumstances. Third, adhere to the principle of debt publicity. The debts that have been cleared and reviewed, especially the debts that have not been recorded (there must be proof materials issued by managers, witnesses, debtors, creditors, schools, etc.). ) will be posted one by one in debt units such as towns, villages and schools. The main contents of the publicity include: the name of the school, the purpose of the debt, the time and reason of the debt, the balance of the debt, the name of the creditor, the handler, the report telephone number and the accepting department. The publicity time should be no less than 5 working days. Accept supervision by the masses through publicity. Fourth, adhere to the principle of seeking truth from facts. Resolutely do not repay "confused debts", "water debts" and "human debts".

In terms of operating procedures, the county has adopted six working methods: first, it not only follows the working time limit, but also pays attention to the working time limit, so as to make the audit of clearing debts meticulous and in place without making mistakes; Second, the "Pujiu" debt is first audited by the debt clearance audit team according to the self-reported data; Third, the clean-up audit team must go to the relevant schools for on-site confirmation when auditing debts; Fourth, the school as a unit, each debt must fill in the debt conclusion confirmation letter, signed by the township, administrative village, central school, school leaders, creditors and auditors, as the basis for accountability; Fifth, during the Ninth Five-Year Plan, special meetings on debt risk assessment attended by team members, creditors and representatives of the masses were held at township and village levels respectively to analyze and evaluate the debt. The risk assessment book issued must be signed by the secretary of the township party Committee, the secretary of the party branch of the administrative village, the person in charge of the school and the creditor. And record the speeches of the members of the township team; Sixth, all debts belonging to the "Nine-Year Plan", regardless of the amount, will be publicized after the debt confirmation letter is completed.

In the work of debt examination and approval, six working methods are mainly adopted: first, the scope definition method. The debt occurrence time is uniformly specified as 1995 65438+ 10/to 65438+February 3, 2005 1. The debts after 65438+February 3, 20051and the debts below 1000 yuan for middle schools and 800 yuan for primary schools are not recognized, and private and joint-stock schools are not included in the scope of debt resolution. The second is the perjury denial law. By distinguishing the authenticity of handwriting, ink, seal, paper, etc. Anyone who finds traces of forgery will be rejected. The third is the method of re-certification. If the evidence is insufficient or cannot be mutually verified, the evidence shall be re-presented and re-certified. The fourth is the mutual confirmation method. Accounts and other evidence provided by creditors and debtors must be mutually verified, otherwise they will not be recognized. The fifth is the logical presumption method. The construction area, amount, cost, financing channel, time and amount of debt and debt repayment are analyzed as factors, and logical reasoning is carried out. If false clues are found, they will be denied or the false parts will be eliminated. The sixth is the transfer trial law. The debts that are difficult to identify due to insufficient evidence shall be transferred to the county people's court for examination and approval according to law.

Four, Taikang county to clean up and resolve the "Ninth Five-Year Plan" debt problem.

(1) Whether there are false debts. According to the county's self-inspection report, there are 2 townships with a debt of over 6 million yuan, 3 townships with a debt of over 5 million yuan, 4 townships with a debt of over 4 million yuan/kloc-0, 6 townships with a debt of over 3 million yuan, 9 townships with a debt of over 2 million yuan and 2 townships with a debt of over 6,543,800 yuan. There are not many schools and students in individual villages and towns, but the debts reported are as high as several million yuan. The reason is that I want to take the opportunity to "fish in troubled waters" and try my best to convert other debts into Pujiu debts. Such as school walls, toilets, audio-visual education, books, land lease, etc. False agreement, out of thin air. The second is to falsely report the debts that have been repaid by the township finance in the past, so that the finance can once again "pay the bill" and even be greedy. What is more serious is the village-run primary school, which used to be retained as a whole and the village collective economy accumulated. Now the investment has been re-reported as debt. Some village cadres collude with the contractor and forge in partnership. Some contractors have not paid their bills for many years, and when the national debt is settled, they will report it. The third is to use fund-raising and donations for education as loans. It's hard to say whether it's true or not. Fourth, some contracts and agreements resort to deceit, falsely reporting project funds and arrears; Part of the procedures are incomplete, and the original documents cannot be provided; Some people say that there is no evidence and it is false; Some original vouchers are lost or incomplete for some reason. Fifth, loans, loans or credit loans that are not used for the construction materials of Pujiu are reported as the debts of Pujiu.

(b) Some township leaders did not pay enough attention to it. Some people think that solving Pujiu debt is a matter for the county government. In terms of work practices, it is limited to holding meetings and setting up institutions, and rarely asks about self-inspection and self-reporting and cleaning up audit work. Some village party branch secretaries take the lead in making fakes, and some current administrative village cadres are indifferent to Pujiu debt during their term of office and do not cooperate with the comrades of the working group.

(3) Fear of difficulties in work. Because Pujiu has been involved in the case for many years, the causes of debt are complicated, and the work of leaders and managers in schools and administrative villages has changed, some creditors are not at home, so it is very difficult to obtain evidence. Some comrades think that Pujiu's debts are "a mess" and the initial work is at a loss. Some have not yet mastered the debt resolution policy, and their work is passive and inefficient.

Verb (abbreviation of verb) Measures to clear up and dissolve the debts in the Ninth Five-Year Plan in Taikang County

(a) publicity, planning, strengthen leadership. On April 7, the county held a mobilization meeting to clean up and resolve rural "Ninth Five-Year Plan" debts. Leaders of the four major teams in the county, secretaries of township party committees, heads of townships, deputy heads in charge of education, financial directors, principals of central schools, secretaries of village party branches and heads of relevant units directly under the county attended the meeting. Eight documents were issued at the meeting, including the Implementation Opinions of the County Government on Clearing and Resolving the Pujiu Debt in Rural Compulsory Education, the Notice of the County Commission for Discipline Inspection on Strictly Resolving the Work Discipline of Pujiu Debt in Rural Areas, and the Implementation Rules for Auditing and Confirming the Pujiu Debt in Taikang County. In order to hold a mobilization meeting, the county has made a lot of preparations. The deputy county magistrate led the principal responsible comrades of the county finance, education, auditing and other departments to study in the pilot counties for many times, to talk with each other and learn from experience. The county party committee held four team meetings to conduct a special study on the debt resolution plan, unify thoughts and raise awareness. In order to strengthen the leadership of debt resolution, the county set up a leading group for cleaning up and resolving rural Pujiu debt in Taikang County, with the county magistrate as the leader, the standing deputy county magistrate, the secretary of the discipline inspection commission and the deputy county magistrate in charge of education as the deputy leader, and the top leaders of relevant departments of public security organs and units directly under the county as members. The office under the leading group is headed by the county finance director, who is responsible for this work. The county-level debt office has four working groups, namely, the debt approval group, the law-related complaint reporting and maintaining stability group, the inspection team and the publicity materials group. At the same time, more than 200 comrades with strong professional quality and responsible work were transferred from the departments of politics and law, discipline inspection and supervision, finance, auditing, education, agriculture and so on, and 23 township Pujiu debt clearance audit working groups were set up, each working group consisting of 5-7 people. The leaders of the four teams in the county are the first team leader, and the cadres at or above the deputy department level transferred from the county-level units are the team leaders. The chief of the 23 stock rooms of the Finance Bureau subcontracted 23 townships, and transferred 23 comrades with strong business ability from the Bureau to enrich the township debt clearance audit working group, and strictly passed the preliminary examination. This time, the county finance department transferred 100 people. After the mobilization meeting, the working group immediately entered the township to carry out its work. The township finance is responsible for all the accommodation of the working group, assisting the township to hold a mobilization meeting, and making specific arrangements to supervise the self-inspection and self-reporting work of the township.

(2) Clear policies, strict procedures and strict discipline. In accordance with the provincial government documents and the spirit of the provincial and municipal meeting on resolving Pujiu debt, combined with the reality of Taikang, our county has made clear provisions on policies related to resolving Pujiu debt. First, specify the time for debt conversion, from 10 in October to 1995 1 in February 2005; The second is to clearly define the content of Pujiu debt; The third is to clearly define the debt formed by the "Pujiu" leased land; 4. The term of debt for the main project of Pujiu Project is 65438+February 3, 20021; The fifth is to clearly stipulate the interest problem of Pujiu debt.

In the process of debt conversion, the first step is to conduct self-examination and self-reporting, and the debt units and creditors self-report the debt situation. All township clean-up audit working groups strengthen supervision, strictly control the customs, squeeze water as much as possible, and ensure the effective and smooth development of self-inspection and self-reporting work. It took only five days from mobilization to the end of the county's self-examination and self-report. On the basis of self-examination and self-report, the township clean-up audit working group conducts clean-up audit and identification on a school-by-school basis, item by item and item by item. Based on the principle of seeking truth from facts, it is easy before it is difficult, and all kinds of vouchers, processes and accounts are fully recorded. Unify the caliber of the county's difficult problems and solve them steadily; The identified debts shall be signed by six parties and publicized one by one according to the debt resolution procedure, and reported to the county debt approval team for approval in batches, and the clean-up audit work shall be carried out in an orderly manner.

In order to ensure the smooth progress of debt-to-equity swap, the county commission for discipline inspection issued special documents to strictly enforce discipline and requirements. First, severely deal with debt units and creditors who resort to deceit and falsely report debts, which constitutes a crime, and shall be investigated for legal responsibility; Second, if the township party committees and governments and relevant responsible persons violate discipline, in addition to investigating the responsibility of party and government discipline, they should also double the allocation of township financial resources according to the proportion of false reports. Third, the clean-up audit team stationed in villages and towns and the county debt audit team have strict discipline, and are not allowed to accept requests and gifts from the owners and creditors of engineering units. During the clean-up audit work, they will eat and live in the township finance office. Fourth, financial institutions are required not to provide audited units with false loan contracts, false loan IOUs, false loan interest settlement and other procedures. In addition, clear disciplinary requirements have been made for the supervision team, the debt approval team, relevant departments, central schools, and administrative village cadres. , effectively preventing the occurrence of fraud and ensuring the objective truth of the county's liquidation of Pujiu debts.

(3) Strengthen measures, clarify responsibilities and strengthen supervision. In order to ensure that the audit work is carried out steadily, the county-level chemical debt work leading group formulates specific measures according to the progress of the phased work, especially for debts that are difficult to identify, and puts forward specific opinions in accordance with policies on the basis of investigation and research. In particular, the determination of village-level "Pujiu" project debt, repeated research of project cost, personal investment in running schools, equipment, land lease and other issues have all come up with specific solutions. The county has specially formulated the Opinions on Indefinable Pujiu Debt, and has come up with specific solutions to many difficult problems of 10. For example, the debt problem caused by personal investment in running schools during the ninth five-year plan period. Due to the change of relevant policies, some schools invested by individuals at that time were managed by local township education offices, and some schools were still contracted by individuals. If the creditor is willing to transfer the original documents of the relevant building to the public, its investment will be excluded from personal income, and in principle it can be treated as a Pujiu debt. In the initial stage, 76 private schools originally invested by individuals in the county were evaluated and demolished, with a total debt of 6.5 million yuan. All were recognized as private schools and turned into public schools, which fundamentally solved the educational burden and legacy problems that could not be solved for many years. The government took the initiative to pay the bill in the debt conversion, which created conditions for the development of compulsory education. For personality problem, based on the principle of seeking truth from facts, leaving no hidden dangers and resolving contradictions to the maximum extent, we will solve the remaining problems in a practical and proper way.

In the work of debt resolution, the deterrent role of political and legal organs has been fully exerted. Comrades of discipline inspection and public security law participated in the audit working group of township clean-up. From the stage of self-examination and self-reporting to cleaning up the audit, the political and legal organs have played an effective deterrent role. According to statistics, in the stage of self-examination and self-reporting, more than 80 creditors in the county voluntarily gave up debts of more than 7 million yuan, and more than 50 creditors gave up debts of more than 3 million yuan in the preliminary stage. The project decreased by more than 6,543,800 yuan, and the audit squeezed out more than 20 million yuan. In terms of squeezing water, the county has formulated a unified project cost standard, and the county has unified the project cost according to the current price level. For example, a middle school in Zhangji reported a project cost debt of 6.5438+0.6 million yuan, which reduced the cost by 200,000 yuan after unifying the standards. For village-level project debts, check the source of project funds first, and then check the relevant construction documents, contracts, arrears, etc. Finally, check the accounting records. Incomplete procedures, no registered permanent residence or lost registered permanent residence will not be recognized. For particularly difficult cases, a joint law enforcement team is set up and handed over to the court for handling. Three debts of 380,000 yuan were handed over to the county court during the clean-up audit stage, and the county debt office negotiated with the county court to make the handling of the case conform to the law and debt policy. After the preliminary examination in the county is basically over, there is still a thorny debt that cannot be solved by the original township working group. The deputy magistrate personally listened to the report and set up a joint law enforcement group with the participation of the county anti-corruption bureau, the public security economic investigation brigade, the discipline inspection of the Education Commission, the Finance Bureau, the Dutang township government and other departments. After 10 days of investigation and evidence collection, the problem was finally solved. The school checked and reported 770,000 debts, approved 500,000 debts and reduced 270,000 debts. In order to crack down on false behavior, the county put the debt work under social supervision, announced the telephone number to solve the rural Pujiu debt report on the county TV station, implemented the reward report, and widely accepted social supervision, which completely suppressed the false space of Pujiu debt.

In the definition of debt repayment responsibility, the county stipulates that the secretary of the township party Committee is the first responsible person and the township head is the direct responsible person. Township clean-up audit working group must be led by the main leaders of township party committees and governments, and all section chiefs and staff of the Finance Bureau stationed in township working groups are duty-bound to assume the lead responsibility of the financial department to solve the Pujiu debt and play the role of the lead department. Debt repayment is regarded as the economic work of the government to manage money, increase revenue and reduce expenditure, and is regarded as social contradiction and maintenance. The comrades in the financial department were very responsible in this debt-to-equity swap, actively cooperated with the comrades transferred from the department, and successfully completed the clean-up task in the audit stage.

The main leaders of the county attach great importance to strengthening the supervision of the debt clearance of Pujiu, and the county party secretary and county magistrate should check the daily report of debt clearance audit every day; Five supervision teams have been set up in the county, and they often go to towns and villages to carry out supervision work; The deputy magistrate listened to the supervision report many times; The office of the county-level leading group for political achievements urges all towns and villages to carry out their work by compiling and distributing briefings; The leaders of the Finance Bureau led a team to the countryside to supervise; The county held three meetings to mobilize and arrange the phased work of debt-to-equity swap; The county implements the daily system of clearing and verifying Pujiu debts, keeps abreast of the preliminary examination of villages and towns, and delivers the preliminary examination to the main leaders of the county in time; At each stage or when problems are found, the Finance Bureau will convene a meeting of directors in time to summarize and arrange the phased work. During the clean-up and audit stage, a total of more than 10 symposiums and work reports of section chiefs and directors were held.

In the process of checking, locking debts and inputting information, three groups of county examination and approval groups reviewed debts of more than 65,438+10,000 yuan. The leader of the evaluation team is responsible for the three business leaders of the county commission for discipline inspection, audit and finance, and the leader of the county examination and approval team is concurrently the director of the county audit bureau.

Through two months' efforts, the county has achieved phased results in resolving the rural Pujiu debt, and initially achieved several satisfactions: satisfaction of the county party committee and county government, satisfaction of the superior leaders, satisfaction of the education department, satisfaction of the debtor unit and creditors, and satisfaction of the society.

Suggestions of intransitive verbs on cleaning up and dissolving the debts in the ninth five-year plan

(a) according to the unified standard to properly handle the "Pujiu" debt interest. In the process of cleaning up, reviewing and locking up the "Pujiu" debt, the county has written off all the interest on the "Pujiu" debt, which has been recognized by creditors. Therefore, the high interest rate and compound interest in the rural "Nine-Year Plan" debt should be persuaded and explained to the relevant creditors, explaining the public welfare nature of rural compulsory education and the illegality of excessive interest rate and compound interest. It is suggested that the higher government should write off all the interest of the "Pujiu" debt in line with the principle of reducing the cost of debt conversion and making it acceptable to creditors, or properly handle the interest problem of the rural "Pujiu" debt according to unified standards.

(two) in accordance with the principle of "subsidy before settlement", it is suggested that the higher level finance should allocate a certain proportion of debt repayment funds in advance. In accordance with the principle of "solving first and subsidizing later", some debt-to-equity swap funds will be arranged at the county level before the central and provincial financial subsidy funds are allocated to ensure the smooth progress of debt-to-equity swap. However, financial difficulties generally exist in large agricultural counties. In order to reduce the scheduling pressure of county-level debts, the provincial finance should pre-allocate not less than 50% of the central and provincial financial subsidies as the start-up funds for county-level debts. If the county fails to complete the debt conversion task on time, the provincial finance can deduct the pre-allocated funds at the end of the year.

(3) Strictly stop the occurrence of new rural compulsory education debts. Construction projects involving rural compulsory education should be considered by the county government as a whole, and school projects that really need to be built should be submitted for approval according to regulations, and the government will arrange funds without leaving a gap. It is necessary to further standardize the investment behavior of rural primary and secondary school construction and prohibit debt construction. Strictly examine the budget expenditure of the school, disapprove the construction projects and investments that exceed the standard, exceed the budget and have no financial guarantee, strictly control the public expenditure of the school, and strictly prohibit the funds used to repay the debts in the Ninth Five-Year Plan from being used for other purposes, and strictly prohibit the payment of subsidies for faculty and staff that exceed the standard. It is necessary to establish an accountability system for new debts in rural compulsory education, and take borrowing new debts in rural compulsory education and clearing up and resolving old debts as important contents of the economic responsibility audit of leading cadres during their term of office.

Bachu county has done a good job in debt repayment of rural compulsory education.

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In order to maintain the normal teaching order in rural primary and secondary schools, promote the healthy development of rural compulsory education, eliminate the hidden danger of farmers' burden rebound, and promote the harmony and stability of rural society, over the past year, on the basis of summing up and exploring the past debts of rural public welfare undertakings, bachu county has carried out the work of resolving the debts in rural areas during the Ninth Five-Year Plan in a down-to-earth manner, and further improved and implemented the rural compulsory education management system of "county-oriented, graded school-running and graded management".

First, do a good job in finding out and confirming the debts in the Ninth Five-Year Plan. In order to find out the "family background" of the county's "Pujiu" debt, the county uniformly formulated policies and plans, and organized various departments and units to comprehensively clean up, verify and audit the county's "Pujiu" debt in accordance with the working procedures such as reporting by grassroots debt units or creditors, verification by unit inspection teams, posting publicity, review by township governments, review by county-level competent departments, and audit by county-level auditing departments. In order to further confirm the repayment of the "Pujiu" debt. Since August last year, on the basis of doing a good job in the preliminary work, the county has successively carried out the work of re-cleaning, re-verification and re-audit of the "Pujiu" debt in accordance with the spirit of the autonomous region's work conference on resolving the "Pujiu" debt in rural compulsory education, further improving the quality of the "Pujiu" debt information. Later, according to the requirements of the central government and the autonomous region, the county entered all the information related to the "Pujiu" debt into the "National Rural Compulsory Education Pujiu Debt Supervision System" and implemented supervision. The county has formulated the county's debt service plan, determined the specific time to complete the debt service, defined the amount and responsibility of all levels of finance to raise debt service funds, put forward specific requirements for doing a good job in debt service, and actively planned and dredged the financing channels of debt service funds at all levels: First, arranged the county's "Ninth Five-Year Plan" debt service reward and subsidy funds with the help of the central financial plan; Second, with the help of the financial plan of the autonomous region, the county's "Pujiu" debt autonomous region subsidy funds were issued; Third, the county promised to raise part of the "Nine-Year Plan" debt funds.

Second, prepare for debt repayment. The county verified the amount and composition of the "Pujiu" debt confirmed online through the "National Rural Compulsory Education Pujiu Debt Supervision System". After confirmation, the main person in charge of the county people's government shall sign and seal the debt responsibility book and feed it back to the regional rural comprehensive reform office for the record. According to the spirit of the regional conference on rural compulsory education debt repayment on February 23 last year, on February 24 last year, the county held a meeting on rural compulsory education debt repayment in time. The leaders of the four major teams in the county, the main leaders of towns and villages, the leaders in charge, the departments of county discipline inspection, publicity, finance, auditing, education, public security, letters and visits, schools and other departments, the Standing Committee of the county party Committee and the executive deputy county magistrate of the government made speeches on the significance, tasks, operating rules and work discipline of Bachu debt repayment. The county people's government and the townships (fields) (including schools), county-level schools, county education bureaus and schools signed a letter of responsibility to resolve the "nine-year compulsory education" in rural areas, and notified the townships (fields) and county-level schools to resolve the "debt" in the form of a debt resolution letter of responsibility.

Third, centralized payment of debts. In order to shorten the repayment time of debt service funds and improve work efficiency, the county adopted the method of centralized and unified payment of debt service funds in the Ninth Five-Year Plan. By holding a payment meeting, the funds will be uniformly allocated to the township (field) and county-level schools, and then all creditors in the jurisdiction will be convened to organize a payment meeting to repay the funds to the creditors respectively. At the meeting, the main leaders of the party and government at all levels were asked to make clear requirements on behalf of the party Committee and government, so as to make the work meticulous and convenient for the masses without adding extra burden to them. On February 26th last year, 12, the county held a meeting to repay the rural compulsory education debt. Leaders of four major teams in the county, main leaders and leaders in charge of villages and towns, departments of discipline inspection, publicity, finance, auditing, agricultural bank of China, local tax, education, public security, letters and visits, and all creditors attended the meeting. At the meeting, the Standing Committee of the county party committee and the executive deputy county magistrate of the government made an important speech. The county finance establishes a centralized treasury payment account to repay the debt funds in the Ninth Five-Year Plan, registers the natural information and debt information of each creditor, and is audited and signed by the county education, auditing and comprehensive reform departments. The county agricultural bank accepts the creditor's debt information reflected in the account, and the county finance and treasury department acts as an agent for creditors to collect debt repayment funds on their behalf. At the meeting, each creditor was issued a debt repayment approval document and an agricultural bank credit card, and the amount of each creditor's debt was credited to the credit card. After the meeting, each township (field) and county-level school held a redemption meeting, and each township (field) and county-level school signed a "Pujiu" debt repayment agreement with creditors, and paid the debt repayment funds safely to the corresponding creditors according to the number of debts verified by the people's government of the unit or county and the number of debts confirmed by the rural compulsory education debt supervision system. After confirming that the above-mentioned debt funds have reached the creditor's bank account, the schools directly under the townships (fields) and counties have handled the corresponding "Pujiu" debts in time, and cancelled the repaid debts by using the "rural compulsory education debt supervision system". At present, the county has fully started and successfully completed the payment of "Pujiu" debt of 37,233,700 yuan from 1 to 1 in February 2005.

Four, standardize the operation, beware of mistakes, to stop the occurrence of new rural compulsory education debt. When cleaning up and dissolving the rural "Pujiu" debt, the county strictly achieves three "consistences", namely: the debt data confirmed by the responsibility book is consistent with the online summary data; The online creditor's rights and debts information is consistent with the creditor's rights and debts information registered in the account; The payment information listed in the account is consistent with the payment information of financial institutions. In the process of payment, grasp the key, carefully verify the identity of creditors, in principle, it is not allowed to collect on behalf of them; If it is really necessary to take the lead, strict qualification examination should be conducted for the lead personnel to prevent property disputes. For the problems in the work, stop the payment first, and then study and solve them. Among them, when paying debts, creditors are required to abide by the payment workflow without undue delay. Those who mislead the masses and create troubles will be suspended from paying fees at their own risk and handed over to relevant departments for investigation and handling. At the same time, organize all townships (fields) and schools directly under the county level to establish a long-term mechanism to stop the occurrence of new debts and prohibit the occurrence of new rural compulsory education debts in strict accordance with the notice of the general office of the State Council on resolutely stopping the occurrence of new rural debts (No.39 [2005] of the State Council). For new rural compulsory education debt or repeated declaration of the "Ninth Five-Year Plan" debt, the main leaders and relevant personnel will be held accountable according to the amount.

Fifth, strict work discipline. Party committees and governments at all levels in the county have strengthened their leadership, intensified overall coordination, conscientiously studied, conveyed and implemented the spirit of the "Nine-Year Plan" debt repayment meeting and documents at higher levels, promptly studied and solved the problems existing in the work, and established and improved the "Nine-Year Plan" debt repayment leadership system and working mechanism. The county's finance, education, auditing, agricultural economics, comprehensive reform and other departments work closely together, and relevant personnel work together to check and implement various debt repayment preparations item by item. The ninth five-year plan debt clearing, verification, audit and confirmation work was fully completed. In the meantime, the county propaganda department strengthened the positive publicity of debt clearing work, the discipline inspection and supervision department strengthened the supervision of the whole process of debt repayment, the petition department assisted in the mass petition work, and the public security department made emergency preparations. The county has also set up a leading group for comprehensive rural reform to guide and supervise the whole process of dissolving the debts in the Ninth Five-Year Plan, and organized all township (field) and county-level schools to strengthen supervision and inspection on the distribution and use of debt repayment funds, so as to ensure the smooth implementation of the debt repayment work in the Ninth Five-Year Plan and make the debt repayment funds be paid to creditors. For dereliction of duty, corruption, fraud, false impersonator, interception and misappropriation, taking debt repayment funds and other acts, resulting in financial losses and adverse social impact and new debts, the county will be notified to recover the corresponding subsidy funds, and the responsibility will be investigated in accordance with the relevant provisions of the Regulations on Penalties and Punishment for Financial Violations (the State Council Decree No.427). If the circumstances are serious and violate the law, the relevant responsible person will be investigated for legal responsibility.