Strengthen the open supervision of village-level financial management and promote the standardization of village-level financial management

At present, there are some new situations and problems in village-level financial management, such as untimely disclosure, suspicion of the masses, ineffective supervision, opinions of the masses, and so on. As a financial department, it has the responsibility and obligation to take a series of effective measures to further strengthen the open, institutionalized and standardized management of village finance.

Follow up and guide to further standardize the disclosure of village-level financial affairs. Financial disclosure is an important means of democratic financial management, an effective measure to curb financial and economic expenditure, and a good way to dispel the doubts of the masses. In view of the problem that the current disclosure is not timely and unclear, the county and township financial departments should give face-to-face guidance to the countryside and strive to do a good job in three aspects: first, to be open and timely. The financial revenue and expenditure at the village level shall be announced once a month in the village bulletin board, and the actual financial situation at the village level shall be announced to the villagers' representatives once a quarter. Matters involving the immediate interests of the villagers and the whereabouts of collective assets, the management and use of large amounts of funds, and the details of compensation fees for land expropriation will be made public at any time as needed and subject to the supervision of the broad masses of villagers. Second, the content should be specific. When the financial affairs are open at ordinary times, the items should be distinguished and the details should be clear and open; the guiding accountants in the villages where the finance is located should be guided, supervised and inspected, and those that are not specific and unclear should be made public again. All financial projects that are required to be made public by superiors and villagers should be disclosed to the villagers in accordance with the requirements of clear, comprehensive, meticulous, and easy-to-understand content. Third, the procedure should be standardized. It is necessary to conscientiously give full play to the three-level supervisory role of the village financial supervision team, the township financial settlement center, and the town discipline inspection commission. If financial disclosure does not meet the requirements, or evades public procedures to make false disclosure, it is necessary to find out the reasons in time, and seriously investigate and correct any problems.

Follow-up and inspection, and further strengthen the daily supervision of village-level finance. In accordance with the requirements of financial laws and regulations, financial discipline and discipline inspection departments, it is necessary to further improve the village-level financial management system, clarify the responsibilities of village secretaries, village directors and village accountants for village-level financial management, and ensure that there are gatekeepers in all aspects of financial operation. we should promote the legality and reasonableness of every expenditure, use the limited funds on the cutting edge, plug financial loopholes, and gradually improve the system. We will promote the implementation of the system of departure of major village cadres, audit of tenure of office, and annual financial audit of the village, and seriously deal with violations of regulations and discipline on the basis of follow-up inspection and timely error correction of violations of financial management regulations. While doing a good job in daily work such as bookkeeping, accounting, and statement preparation, township financial settlement centers should conscientiously perform the two major functions of financial analysis and financial supervision, follow up and inspect, and persist in asking for results.

Follow up accountability and further strengthen the investigation and punishment of violations of law and discipline. Through the publicity of village affairs and the supervision of township financial settlement centers, financial departments should promptly find out whether there is any problem with the financial expenditure of village cadres, correct the problem of financial misuse of village cadres in time, and investigate and deal with the problem of dereliction of duty in financial management of village cadres with the help of discipline inspection departments when necessary. Through the special inspection organized by the departments of the Finance and discipline Inspection Commission and the audit of economic responsibility to investigate and correct corrupt behavior, to organize special inspection of the problems reflected by the masses of a certain village at a certain stage; to investigate and correct corrupt behavior through the investigation and handling of cases, and to investigate and deal with the violations of law and discipline committed by village cadres, find one, investigate and deal with one, and never be lenient. While carrying out the investigation of financial responsibility, we should establish rules and regulations in time, plug loopholes, standardize management, and constantly promote the standardization and integrity of village-level financial management.