财务管理外文文献13.docx

1、财务管理外文文献13财务管理外文文献13【摘要】在我国，村级财务管理问题始终是农民关心的热点问题，但由于种种原因，使得村级财务管理问题突出;另外，随着我国农村税费改革的深入和党中央对“三农”问题的进一步关注，农村集体经济的快速发展，使得原来的村级财务管理体制的弊端日益显露，建立新的财务管理制度的要求也愈加强烈。 【关键词】村级财务管理;村级财务制度;会计基础工作 在我国，村级财务管理问题始终是农民关心的热点问题，但由于种种原因，使得村级财务管理问题突出， 直接影响到村级班子的团结, 影响到党群、干群关系的融洽和农村工作的顺利开展。 一、村级财务管理中存在的主要问题 当前村级财务管理中主要存在以

2、下具体问题: (会计账务处理欠规范。主要表现在:一是会计账簿、科目设置不规范。如财产物资等有 1账无物，有物无账，有总账没有明细账;对同一经济业务前后年度会计账目处理不一致;总账、明细账不一致;现金与存款不分。有的村部分财产早已卖掉或报废，但账面没作任何处理。不少村有帐无物，账实严重不符。个别村干部对自身要求不严，打着借用公物的幌子，实则占用集体资产长期不交，最终达到个人占有的目的。二是一些工程、项目开支另行建帐，甚至不记账，未能纳入总账之中。三是会计、出纳自行记账，对帐不及时，凭证传递方式不规范，出了问题互相推诿。四是会计档案管理不善。 2(发包、出租欠规范。主要表现在:一是手续欠规范。口说

3、为凭，口头协议代替书面合同，书面合同少;合同要素不全，条款不明，权利义务不平等或其他不符合法定要求等等。二是程序欠规范。个别村主任、干部搞暗箱操作，不进行招标，有的不开“两委”会，少数人说了算，即使开了会，个别干部又擅自变更集体决定。三是付款收费欠规范。大部分工程项目的付款以领款凭证方式入账，农村已成为工程承包商逃税的“黑洞”;有的以其他费用支出直接冲抵承包款和租金，收支均不入账;有的收取后，私自保管挪用，长期不报账;有的由于集体收入少支出大，于是只好提前收缴承包款和租金，村集体资产被严重“透支”。 3(财务公开流于形式。一是一些地方将公开形式化，当作政绩之一，一哄而上，图形式，求名声，对于财

4、务、村务落实的具体情况，则告之甚少，往往虎头蛇尾，形式主义泛滥，短期行为严重。二是公开不规范，在财务公开的内容方面存在着欠细欠具体的问题，对于重大支出项目没有专项公布。三是实行会计电算化后，对电脑打印账目校核不细，产生失误，引起群众误解。 4(财务管理混乱。一是应收款增多导致资金沉淀，资产被个别村民无偿占用导致集体利益受损。一些村主要干部擅自出借或自借资金，大量借款无法回笼，群众骂声不断;有的村集体房屋、设施被个别村民无偿占用，村干部或袖手旁观或有心无力。二是多头开户普遍存在，存款短缺屡有发生。由于金融部门“吸储”不正当竞争以及少数村干部和财务人员的私心作祟，集体存款多头开户，甚至采用个人名义

5、存单存款，该问题在土地被征用的村，表现较突出。由于出纳素质良莠不齐，以及村主要干部直接“自收自支”等原因，致使账款不符，存款短缺。三是开支大手大脚招待，借公济私。一部分村在资金安排上没有量力而行，有的盲目上项目，造成严重亏损;有的开支无度，挥霍浪费，借机中饱私囊。四是违规账目较多，会计核算及档案管理混乱，自行设置会计科目，凭证不装订，不编制会计报表，违规问题多，财务收支混乱，有的收入不入账，有的财会人员对凡是村委主任、村长审批的就付款而不管审核凭证。由此形成财务管理混乱。五是乡级财务支出预算约束不严,年初预算人大会通过的只到大项,无细项;具体执行时还是领导说了算。在执行上绕过人大监督。财政预算

6、成了一纸空文。村级财务收支基本无预算。 5(财务制度不健全，流于形式。大部分村没有完整的财务管理制度，部分村的制度条文很健全，但执行情况差，或干脆弃之不用，制度条文纯粹是应付检查，形同虚设。村级民主理财组织和财务公开制度没有建立，缺乏群众监督。大多数村会计兼任文书和出纳，既管钱又管帐，缺乏有效的内部监督机制。会计档案资料没有认真保管，鼠咬虫蛀，霉乱毁坏。有些村财会人员变动没有正常的帐目交接手续，或不交帐，有的甚至帐目丢失。还有些村村干部谁收钱谁花，收多收少干部之间不清楚，群众更是不明白，财务管理处于无人负责，谁都负责的混乱状态。民主理财形同虚设，设立民主理财制度的目的在于使农村财务管理工作置于

7、群众的监督之下，控制不合理开支，缓解干部关系。 6(部分干部贪污腐败，乱摊派问题严重。目前农村部分基层领导干部利用职权侵占集体资产、大吃大喝、奢侈浪费、乱摊派现象时有发生，加上暗箱操作，财务收支不透明，造成干群关系不融洽。农村财务管理问题也一直是农民群众投诉和上访的热点。 7(财会人员素质低，会计基础工作不规范。目前，我国乡村财会人员普遍存在着文化业务素质偏低的情况，绝大部分财会人员没有经过专业知识培训，由此便产生了账务处理随意，违反会计基础规范要求的问题,也必然导致会计监督不力的局面。村级会计基础工作不规范,乱收乱支现象仍然时有发生,如乱发乱补现象无法杜绝白条列收列支现象在村级财务管理中常常

8、发生,原始凭证审核审批不规范,记账不日清月结、报表不及时。于形式,不能起加强村级财务管理的作用。“村账乡代管”的工作由乡镇农经站负责。乡镇农经站是最后也是最有效的一道审核关口。但由于农经人员不熟悉财务，业务素质较弱，原则性和责任性欠强等原因，存在着重记账轻管理，只审凭证，不审开支合理与否等现象，使违反财务制度的票据凭条得以记账。他们人员又少,业务素质又不高，如无会计证上岗现象仍然存在，这必然造成会计业务操作不规范;管理经费无正常渠道，主要靠收取村级财务审计费和代理记账服务费来维持运转。使得管理中心只是将收支整理后分类记账、编报表，成了村里的记账员，财务管理职能严重弱化。由于村干更换频繁造成会计

9、人员也更换频繁，会计人员交接不及时、不合规，造成离任几年后不交账也无法审核，村级无证上岗的会计就更多了，会计基础工作很不规范。 二、解决村级财务管理工作问题的对策 1(严格财务活动程序，建立和完善有关制度。用制度明确村委会各干部成员的职责，村党委书记、村委主任一律不得直接经手现金及存款业务，杜绝谁收款谁花钱、无专人管理财务、无专人审批的现象，坚持一签、一批三审制度即业务经手人签字，经村委主任审批和助理会计审核、村民理财小组审核、乡级财务服务中心审核才能报销的制度。乡财务服务中心要依照有关制度对原始凭证进行审核，对于不符和规定的开支，财务服务中心有权拒绝报账;对于合理的开支，服务中心在票据和现金

10、支票或转帐支票加盖审核章后，村助理会计方可到乡农村信用社支取现金或转账。乡农村信用社在办理业务时，必须检验相关票据上的印签是否齐全(务中心报账专用章，民主理财小组审核专用章、审批人专用章)若不齐全者，不予办理。其次，制定完善、严格执行有关制度。在开支审批、业务办理、会计核算、资金管理等各个环节上进行约束，使财务管理有章可寻。例如:制定货币资金管理制度、会计核算制度、财产物资管理制度、开支审批制度、“一事一议”筹资酬劳制度、等。 2(建立健全村社财务管理制度各村、社应结合实际情况建立健全切实可行的财务管理制度, 包括财务审批制度、民主理财制度、财务公开制度、票据管理制度、固定资产管理制度、财产物

11、资管理制度等, 使村社财务的审批、公开、监督、票据的管理、财产物资的管理等都能做到有章可循, 有法可依。 3(建立严格的村级财务工作监督机制, 把财务公开落到实处首先, 乡镇要成立村社财务管理监督审计领导小组, 定期或不定期对村社财务管理进行高质量审计, 并建立村社干部离任审计制度。其次, 要制定出硬性措施, 使各村在统一规定时间内公开账务。除做到账账相符, 账目清楚外, 要及时负责解答群众提出的问题，主动接受群众监督。 必要时基层党委政府派出专职人员进行督办、催办。 三要建立资金使用审批制度:各种开支实行逐级审批制，按月报账，村的开支由民主理财小组集体审批，村主任(书记)签字报销，社的开支由

12、各社理财小组集体审批，社长签字报销。 四要建立健全民主理财制度，切实保障群众参与财务管理和依法行使民主监督的权力。 (推行“代理记账制”、“村账镇管制”。“代理记账制”、“村账镇管制”是近年来各级村级经 4营管理部门在长期的工作实践中摸索出来的对村级财务的重要管理经验，深受农民群众欢迎，应大力推行。 即不具备设置会计的村级，在财务自主权、资金使用权不变的前提下，可以由乡镇财政所代理记账或实行村账镇管，确保村级各项资金收、缴、管、支诸环节上安全、有序、高效地运行，确保村级会计工作步入正常轨道。具体可以按照资金来源渠道的不同实行这种财务管理制度:(1)是由政府财政拨款的部分，继续实行由乡镇财政所统

13、一管理的村财镇管制度; (2) 村集体收入部分应交还给村级组织自行管理，独立建帐，建立相对独立的财务管理制度。 要在村级组织建章立制，调动村级组织理财用财的积极性，管好用活集体资金，为群众提供有效的公共服务;(3)对于集体收入比较少的地方， 可以委托会计代理制度，在一定范围内集中办理会计业务。 Shallow re-debate how perfect village-level financial management 【 abstract 】 village-level financial management in our country, has always been the hot

14、 topic, farmers care but for a variety of reasons, makes the village-level financial management problems; In addition, with the deepening of the reform of rural taxes and the party the problem of SAN nong further attention, the rapid development of rural collective economy, making the original villa

15、ge-level financial management system have become increasingly apparent, and the drawbacks of the build new financial management system requirements are increasingly strong. 【 keywords 】 the village-level financial management; The village-level financial system; Fundamental accounting work In China,

16、the village-level financial management has always been the hot topic, farmers care but for a variety of reasons, makes the village-level financial management problems, directly affects the village-level team solidarity, affect the party-mass relationship between cadre and masses rapport, smoothly an

17、d rural. A village level and financial management are the main problem The current financial management, the main village there are specific issues: 1. Accounting accounting treatment owe norms. Mainly displays in: one is the accounting books and subject setting not norms. Such as property materials

18、 have zhang nothing, have no a general ledger accounts, that no MingXiZhang; Before on the same economic business accounts inconsistent annual processing; Ledger, MingXiZhang not consistently; Cash and deposit regardless of. Some village part property, but already sell or scrap book didnt make any p

19、rocessing. Many village have a debt nothing, zhang real serious flaws. Individual village cadres for their own requirements under the lax, borrow the public property pretence, actually occupy collective asset long-term dont pay, and finally reach the purpose of personal appropriation. 2 it is some e

20、ngineering, project expenses shall be separately jianzhang, dont even record-keeping, failed to into the general ledger in. Three is an accountant and cashier for his own record-keeping, not timely, vouchers transfer mode is not standard, wrong mutual shuffle. Four is accounting archives mismanageme

21、nt. 2. Awarding, rent owed norms. Mainly displays in: one is the formalities owe norms. By mouth, oral agreement to replace written contract, written contract is less; The contract terms not complete, unknown factors, rights and obligations inequality or other dont comply with statutory requirements

22、, etc. 2 it is program owe norms. Individual CunZhuRen, cadre make earmarking, and not be subject to tender, some does not leave two committees, a few people will call the shots and even held a meeting, individual cadres and unilaterally modify collective decision. Three is the payment charges owe n

23、orms. Most of the payments for the project to draw money vouchers way respectively, rural has become engineering contractors tax black hole; Some other expenses directly ChengBaoKuan and rent payments shall are not credit; Some charge, who, after long-term preservation misappropriate reimbursement;

24、Some because of collective income less spending big, so we had to ChengBaoKuan and rent collection in advance, village collective assets are serious overdraft. 3. The formalism of financial openness. One some places will be public, as one of the formal achievements, YiHongErShang, reputation, graph

25、form, ask for finance, the specific circumstances of village implement, then tell the little, often anticlimactic, the formalism, short-term behavior severe flooding. Second is the public is not standard, the content of financial openness in exist owe fine owe the specific problem, for major spendin

26、g projects without special announced. Three is to implement the accounting computerization of computer print, after checking accounts, produce error, not thin caused mass misunderstanding. 4. Financial management confusion. One is multiplied cause capital accounts receivable precipitation, assets ar

27、e individual villager free occupy lead to damaged collective benefit. Some village mainly cadres from borrow money lent or without authorization, lot of borrowed money cannot repatriation, the crowds bristle constantly. Some village collective houses, facilities are individual villager free occupied

28、, village cadres or stand by or intentional weakness. 2 it is accounts opened exists generally, deposit shortages sometimes occur. Because financial department macro unfair competition and minority village cadres and financial personnels selfishness, collective deposit accounts opened the blink, eve

29、n using individual name, this question in deposit deposit, the village land requisition prominent performance. Good and bad are intermingled, and due to the cashier quality mainly cadres directly village to raise wait for a reason, cause receivable with discrepancies, deposit shortage. Three is spen

30、ding lavishly entertained jiqing, borrow and private. Part of the village there in financial arrangements strengths, some blind on the project, cause serious losses; Some spending too recklessly, wasted, borrow machine pocketed. Four is illegal accounts accounting and more, to set records management

31、 confusion, accounting items, vouchers, dont prepare not binding, violate compasses problem accounting reports, financial revenues and chaos, some income, some accountants entry for every seat director, village head approval to provide payment and whether audit certificate. Thus forming a financial

32、management confusion. Five is the township level financial expenditure budget constraint lax, the budget by the conference early who only to sports, no fine items; Specific during execution or leadership have the final say. In the implementation of the National Peoples Congress on bypass surveillance. Budget became a dead letter. The village-level expenditures basic open-ended budget. 5. The financial system is not perfect, the formalism. Most of the village not complete financial management system, part of a sound system of village of articles, but implementation is poor, o