Strengthen the collective financial management in rural areas

At present, the main problems in rural collective financial management are: the ideological understanding is not in place. Some townships (towns) village account town management still stay in the collection of accounting data in the township (town) centralized safekeeping, unified time centralized accounting, not in accordance with the operating mechanism of village account town management. The accounting team is unstable and the professional level is low. The financial procedures are not perfect, the accounts are not reported in time, and the muddled accounts are serious. The lax cash management system, "white notes" are relatively common, and the masses' weak awareness of democratic management makes democratic management and supervision a mere formality. There are also some problems, such as lax implementation of financial disclosure system, poor management of special funds and so on.

The author thinks that we should strengthen the rural collective financial management, realize democratic financial management and standardize the rural financial revenue and expenditure behavior from the following aspects.

Further raise awareness and earnestly strengthen leadership. We should attach great importance to strengthening and standardizing rural financial management, earnestly strengthen leadership, straighten out the management system, and properly solve village-level financial agencies, personnel, funds and other specific problems. The finance at all levels should include the village account and town administration work funds and the salary remuneration of the acting accountants in the financial budget, and arrange the prescribed proportion of the financial transfer payment for the total village-level office expenses to be used in the village-level financial management. to supervise the whole process of the "three capital" management of the village collective.

We will strengthen the management of collective funds and effectively standardize the behavior of financial revenue and expenditure. All the funds collected by the village collective must be deposited in the village-level special account opened by the township (town) agency, and it is strictly forbidden to sit, misappropriate or privately set up small coffers and out-of-account accounts. At the same time, the village level should establish and improve a democratic financial management group composed of 30.5 villagers elected by the villagers' representative meeting to supervise the financial revenue and expenditure at the village level.

Improve various systems of rural financial management and increase the transparency of village-level financial management. In accordance with the requirements of the competent department of business, set up the "four accounts, two books and one cabinet", that is, general ledger, subsidiary ledger, cash journal, deposit journal, employment register, relief money register and accounting filing cabinet. We will implement a democratic financial management system, a fund examination and approval system, a cash management system and a file management system, so as to standardize and institutionalize village-level financial work as soon as possible. We will establish a regular supervision mechanism, separate revenue and expenditure, and increase the transparency of democratic financial management.

Increase the intensity of training, improve the quality of rural financial personnel, improve the professional quality of financial and accounting personnel and the consciousness of abiding by the law.