財務(wù)管理外文文獻(xiàn)13

1、財務(wù)管理外文文獻(xiàn)13【摘要】在我國，村級財務(wù)管理問題始終是農(nóng)民關(guān)心的熱點問題，但由于種種 原因，使得村級財務(wù)管理問題突出；另外，隨著我國農(nóng)村稅費改革的深入和黨中央 對“三農(nóng)”問題的進(jìn)一步關(guān)注，農(nóng)村集體經(jīng)濟(jì)的快速發(fā)展，使得原來的村級財務(wù)管 理體制的弊端日益顯露，建立新的財務(wù)管理制度的要求也愈加強(qiáng)烈?！娟P(guān)鍵詞】村級財務(wù)管理；村級財務(wù)制度；會計基礎(chǔ)工作在我國，村級財務(wù)管理問題始終是農(nóng)民關(guān)心的熱點問題，但由于種種原因，使得村級財務(wù)管理問題突出，直接影響到村級班子的團(tuán)結(jié)，影響到黨群、干群關(guān)系的融洽和農(nóng)村工作的順利開展。一、村級財務(wù)管理中存在的主要問題當(dāng)前村級財務(wù)管理中主要存在以下具體問題：（會計賬務(wù)處理

2、欠規(guī)范。主要表現(xiàn)在：一是會計賬簿、科目設(shè)置不規(guī)范。如財產(chǎn) 物資等有1賬無物，有物無賬，有總賬沒有明細(xì)賬；對同一經(jīng)濟(jì)業(yè)務(wù)前后年度會計賬目處 理不一致；總賬、明細(xì)賬不一致；現(xiàn)金與存款不分。有的村部分財產(chǎn)早已賣掉或報 廢，但賬面沒作任何處理。不少村有帳無物，賬實嚴(yán)重不符。個別村干部對自身要 求不嚴(yán)，打著借用公物的幌子，實則占用集體資產(chǎn)長期不交，最終達(dá)到個人占有的 目的。二是一些工程、項目開支另行建帳，甚至不記賬，未能納入總賬之中。三是 會計、出納自行記賬，對帳不及時，憑證傳遞方式不規(guī)范，出了問題互相推諉。四 是會計檔案管理不善。2（發(fā)包、出租欠規(guī)范。主要表現(xiàn)在：一是手續(xù)欠規(guī)范。口說為憑，口頭協(xié)議代

3、替書面合同，書面合同少；合同要素不全，條款不明，權(quán)利義務(wù)不平等或其他不符 合法定要求等等。二是程序欠規(guī)范。個別村主任、干部搞暗箱操作，不進(jìn)行招標(biāo)，有的不開“兩委”會，少數(shù)人說了算，即使開了會，個別干部又擅自變更集體決定。三是付款收費欠規(guī)范。大部分工程項目的付款以領(lǐng)款憑證方式入賬，農(nóng)村已成 為工程承包商逃稅的“黑洞”；有的以其他費用支出直接沖抵承包款和租金，收支 均不入賬；有的收取后，私自保管挪用，長期不報賬；有的由于集體收入少支出大, 于是只好提前收繳承包款和租金，村集體資產(chǎn)被嚴(yán)重“透支”。3（財務(wù)公開流于形式。一是一些地方將公開形式化，當(dāng)作政績之一，一哄而 上，圖形式，求名聲，對于財務(wù)、村務(wù)

4、落實的具體情況，則告之甚少，往往虎頭蛇 尾，形式主義泛濫，短期行為嚴(yán)重。二是公開不規(guī)范，在財務(wù)公開的內(nèi)容方面存在 著欠細(xì)欠具體的問題，對于重大支出項目沒有專項公布。三是實行會計電算化后， 對電腦打印賬目校核不細(xì)，產(chǎn)生失誤，引起群眾誤解。4（財務(wù)管理混亂。一是應(yīng)收款增多導(dǎo)致資金沉淀，資產(chǎn)被個別村民無償占用導(dǎo) 致集體利益受損。一些村主要干部擅自出借或自借資金，大量借款無法回籠，群眾 罵聲不斷；有的村集體房屋、設(shè)施被個別村民無償占用，村干部或袖手旁觀或有心 無力。二是多頭開戶普遍存在，存款短缺屢有發(fā)生。由于金融部門“吸儲”不正當(dāng) 競爭以及少數(shù)村干部和財務(wù)人員的私心作祟，集體存款多頭開戶，甚至采用個人

5、名 義存單存款，該問題在土地被征用的村，表現(xiàn)較突出。由于出納素質(zhì)良莠不齊，以 及村主要干部直接“自收自支”等原因，致使賬款不符，存款短缺。三是開支大手 大腳招待，借公濟(jì)私。一部分村在資金安排上沒有量力而行，有的盲目上項目， 造成嚴(yán)重虧損；有的開支無度，揮霍浪費，借機(jī)中飽私囊。四是違規(guī)賬目較多，會 計核算及檔案管理混亂，自行設(shè)置會計科目，憑證不裝訂，不編制會計報表，違規(guī) 問題多，財務(wù)收支混亂，有的收入不入賬，有的財會人員對凡是村委主任、村長審 批的就付款而不管審核憑證。由此形成財務(wù)管理混亂。五是鄉(xiāng)級財務(wù)支出預(yù)算約束不嚴(yán)，年初預(yù)算人大會通過的只到大項，無細(xì)項；具體執(zhí)行時還是領(lǐng)導(dǎo)說了算。在執(zhí) 行上繞

6、過人大監(jiān)督。財政預(yù)算成了一紙空文。村級財務(wù)收支基本無預(yù)算。5（財務(wù)制度不健全，流于形式。大部分村沒有完整的財務(wù)管理制度，部分村的 制度條文很健全，但執(zhí)行情況差，或干脆棄之不用，制度條文純粹是應(yīng)付檢查，形 同虛設(shè)。村級民主理財組織和財務(wù)公開制度沒有建立，缺乏群眾監(jiān)督。大多數(shù)村會 計兼任文書和出納，既管錢又管帳，缺乏有效的內(nèi)部監(jiān)督機(jī)制。會計檔案資料沒有 認(rèn)真保管，鼠咬蟲蛀，霉亂毀壞。有些村財會人員變動沒有正常的帳目交接手續(xù)， 或不交帳，有的甚至帳目丟失。還有些村村干部誰收錢誰花，收多收少干部之間不 清楚，群眾更是不明白，財務(wù)管理處于無人負(fù)責(zé)，誰都負(fù)責(zé)的混亂狀態(tài)。民主理財 形同虛設(shè)，設(shè)立民主理財制度

7、的目的在于使農(nóng)村財務(wù)管理工作置于群眾的監(jiān)督之 下，控制不合理開支，緩解干部關(guān)系。6（部分干部貪污腐敗，亂攤派問題嚴(yán)重。目前農(nóng)村部分基層領(lǐng)導(dǎo)干部利用職權(quán) 侵占集體資產(chǎn)、大吃大喝、奢侈浪費、亂攤派現(xiàn)象時有發(fā)生，加上暗箱操作，財務(wù) 收支不透明，造成干群關(guān)系不融洽。農(nóng)村財務(wù)管理問題也一直是農(nóng)民群眾投訴和上 訪的熱點。7（財會人員素質(zhì)低，會計基礎(chǔ)工作不規(guī)范。目前，我國鄉(xiāng)村財會人員普遍存在 著文化業(yè)務(wù)素質(zhì)偏低的情況，絕大部分財會人員沒有經(jīng)過專業(yè)知識培訓(xùn)，由此便產(chǎn) 生了賬務(wù)處理隨意，違反會計基礎(chǔ)規(guī)范要求的問題 ，也必然導(dǎo)致會計監(jiān)督不力的局 面。村級會計基礎(chǔ)工作不規(guī)范，亂收亂支現(xiàn)象仍然時有發(fā)生，如亂發(fā)亂補(bǔ)現(xiàn)象

8、無法杜 絕白條列收列支現(xiàn)象在村級財務(wù)管理中常常發(fā)生，原始憑證審核審批不規(guī)范，記賬不 日滿月結(jié)、報表不及時。于形式，不能起加強(qiáng)村級財務(wù)管理的作用?！按遒~鄉(xiāng)代 管”的工作由鄉(xiāng)鎮(zhèn)農(nóng)經(jīng)站負(fù)責(zé)。鄉(xiāng)鎮(zhèn)農(nóng)經(jīng)站是最后也是最有效的一道審核關(guān)口。但 由于農(nóng)經(jīng)人員不熟悉財務(wù)，業(yè)務(wù)素質(zhì)較弱，原則性和責(zé)任性欠強(qiáng)等原因，存在著重 記賬輕管理，只審憑證，不審開支合理與否等現(xiàn)象，使違反財務(wù)制度的票據(jù)憑條得以記賬。他們?nèi)藛T又少，業(yè)務(wù)素質(zhì)又不高，如無會計證上崗現(xiàn)象仍然存在，這必然 造成會計業(yè)務(wù)操作不規(guī)范；管理經(jīng)費無正常渠道，主要靠收取村級財務(wù)審計費和代 理記賬服務(wù)費來維持運轉(zhuǎn)。使得管理中心只是將收支整理后分類記賬、編報表，成 了

9、村里的記賬員，財務(wù)管理職能嚴(yán)重弱化。由于村干更換頻繁造成會計人員也更換 頻繁，會計人員交接不及時、不合規(guī)，造成離任幾年后不交賬也無法審核，村級無 證上崗的會計就更多了，會計基礎(chǔ)工作很不規(guī)范。二、解決村級財務(wù)管理工作問題的對策1（嚴(yán)格財務(wù)活動程序，建立和完善有關(guān)制度。用制度明確村委會各干部成員的 職責(zé)，村黨委書記、村委主任一律不得直接經(jīng)手現(xiàn)金及存款業(yè)務(wù)，杜絕誰收款誰花 錢、無專人管理財務(wù)、無專人審批的現(xiàn)象，堅持一簽、一批三審制度即業(yè)務(wù)經(jīng)手人 簽字，經(jīng)村委主任審批和助理會計審核、村民理財小組審核、鄉(xiāng)級財務(wù)服務(wù)中心審 核才能報銷的制度。鄉(xiāng)財務(wù)服務(wù)中心要依照有關(guān)制度對原始憑證進(jìn)行審核，對于不 符和規(guī)定

10、的開支，財務(wù)服務(wù)中心有權(quán)拒絕報賬；對于合理的開支，服務(wù)中心在票據(jù) 和現(xiàn)金支票或轉(zhuǎn)帳支票加蓋審核章后，村助理會計方可到鄉(xiāng)農(nóng)村信用社支取現(xiàn)金或 轉(zhuǎn)賬。鄉(xiāng)農(nóng)村信用社在辦理業(yè)務(wù)時，必須檢驗相關(guān)票據(jù)上的印簽是否齊全（務(wù)中心報賬專用章，民主理財小組審核專用章、審批人專用章 ）若不齊全者，不予辦理。 其次，制定完善、嚴(yán)格執(zhí)行有關(guān)制度。在開支審批、業(yè)務(wù)辦理、會計核算、資金管 理等各個環(huán)節(jié)上進(jìn)行約束，使財務(wù)管理有章可尋。例如 ：制定貨幣資金管理制度、 會計核算制度、財產(chǎn)物資管理制度、開支審批制度、“一事一議”籌資酬勞制度、 等。2（建立健全村社財務(wù)管理制度各村、社應(yīng)結(jié)合實際情況建立健全切實可行的財務(wù)管理制度，包

11、括財務(wù)審批制度、民主理財制度、財務(wù)公開制度、票據(jù)管理制度、固定資產(chǎn)管理制度、財產(chǎn)物資管理制度等，使村社財務(wù)的審批、公開、監(jiān)督、票據(jù)的管理、財產(chǎn)物資的管理等都能做到有章可循，有法可依。3（建立嚴(yán)格的村級財務(wù)工作監(jiān)督機(jī)制，把財務(wù)公開落到實處首先，鄉(xiāng)鎮(zhèn)要成立 村社財務(wù)管理監(jiān)督審計領(lǐng)導(dǎo)小組，定期或不定期對村社財務(wù)管理進(jìn)行高質(zhì)量審計，并建立村 社干部離任審計制度。其次，要制定出硬性措施，使各村在統(tǒng)一規(guī)定時間內(nèi)公開賬務(wù)。除做到賬賬相符，賬目清楚外，要及時負(fù)責(zé)解答群眾提出的問題，主動接受群眾監(jiān)督。必要時基層黨委政府派出專職人員進(jìn)行督辦、催辦。 三要建立資金使用審批制度：各種開支實行逐級審批制，按 月報賬，村

12、的開支由民主理財小組集體審批，村主任（書記）簽字報銷，社的開支由各社理財小 組集體審批，社長簽字報銷。 四要建立健全民主理財制度，切實保障群眾參與財務(wù)管理和依法行使民主監(jiān)督的權(quán)力。（推行“代理記賬制”、“村賬鎮(zhèn)管制”。“代理記賬制”、“村賬鎮(zhèn)管制”是近年來各級村級經(jīng)4營管理部門在長期的工作實踐中摸索出來的對村級財務(wù)的重要管理經(jīng)驗，深受農(nóng)民群眾歡迎，應(yīng)大力推行。 即不具備設(shè)置會計的村級，在財務(wù)自主權(quán)、資金使用權(quán)不變的前 提下，可以由鄉(xiāng)鎮(zhèn)財政所代理記賬或?qū)嵭写遒~鎮(zhèn)管，確保村級各項資金收、繳、管、支諸環(huán)節(jié)上 安全、有序、高效地運行，確保村級會計工作步入正常軌道。具體可以按照資金來源渠道的不同 實行這

13、種財務(wù)管理制度:(1)是由政府財政撥款的部分，繼續(xù)實行由鄉(xiāng)鎮(zhèn)財政所統(tǒng)一管理的村財鎮(zhèn) 管制度；(2)村集體收入部分應(yīng)交還給村級組織自行管理，獨立建帳，建立相對獨立的財務(wù) 管理制度。要在村級組織建章立制，調(diào)動村級組織理財用財?shù)姆e極性，管好用活集體資金，為 群眾提供有效的公共服務(wù);(3)對于集體收入比較少的地方，可以委托會計代理制度，在一定范圍內(nèi)集中辦理會計業(yè)務(wù)。Shallow re-debate how perfect village-level financial management【abstract village-level financial management in our coun

14、try, has always been the hot 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 econom

15、y, making the original village-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 villagelevel financial system; Fundamental acc

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

17、 rapport, smoothly and rural.A village level and financial management are the main problemThe current financial management, the main village there are specific issues:Accounting accounting treatment owe norms. Mainly displays in: one is the accounting books and subject setting not norms. Such as pro

18、perty materials 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 d

19、idnt make any processing. 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.

20、 2 it is some engineering, 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 archi

21、ves mismanagement.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 r

22、equirements, 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 ch

23、arges owe norms. 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 reim

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

25、 graph 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

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

27、are 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 occupi

28、ed, 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, e

29、ven using individual name, thisquestion 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 spe

30、nding 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 managemen

31、t 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 surveillan

33、ce. Budget became a dead letter. The village-level expenditures basic open-ended budget.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, or simply abandon need

34、not, the system is pure to cope with a check, articles non-existing. The village-level democratic finance organizations and financial openness system did not establish, lack of the populace to supervise. Most village accounting concurrently clerical and cashier, both tube and tube account, money is

35、lack of effective internal supervision mechanism. Accounting archives material not seriously custody, rat bite bug eat by moth, mildew disorderly destroyed. Some village of accounting personnel changes not normal hand over formalities, or not accounts account, some even account lost. Some village ca

36、dres who receive money who spend, accept collect more less cadres, the crowd is not clear between doesnt understand, financial management is in nobody, who are responsible for chaos. Democracy non-existing, set up financial democratic finance system to make the rural financial management work in mas

37、s under the supervision of unreasonable, control spending, alleviate cadre relations.Section cadres corruption, serious problems of recourse. At present the rural part of leading cadres at the occupation of their collective asset, eating, extravagance and waste, recourse frequently occurred, plus ea

38、rmarking, financial revenues and opaque, cause relationship between cadre and masses not harmonious. Rural financial management issues has also been the complaint and appeal for the farmers hot spot.Accounting personnel quality low, accounting foundation work is not standard. At present, our country

39、 rural accountants widespread cultural business of low quality of accounting personnel, the majority without professional knowledge training, thus they generate random, accounting treatment of violation of accounting foundation standard requirement, also inevitably leads to poor accounting supervisi

40、on in the situation. The village-level accounting foundation work is not standard, disorderly accept disorderly a phenomenon occurs frequently, such as hair still unable to eliminate confusion fill phenomenon in the villagelevel serve as listed in the phenomenon of financial management, often occur

41、in original vouchers examination and approval is not standard, not nissin month knot, accounting statements are timely. In form, failed to strengthen the financialmanagement of the village-level role. Village job hosting account township by town NongJingZhan responsible. Township NongJingZhan is the

42、 last and most effective a audit pass. But because NongJing staff are not familiar with finance, business quality principle and accountability isweak, strong reasons, existing debt accounting light management, only on trial judge vouchers, not spending reasonable or not etc. Phenomenon, make disobey

43、 financial institution to charge the bills slip. They personnel and less, professional quality and is not high, if no accountant card mount guard phenomenon still exist, this necessarily causes accounting business operation is not standard; Management funds, without normal channel mainly by charging

44、 the village-level ShenJiFei and bookkeeping agency financial service charge to keep running. Make management center just will balance charge arrangement made statements, and classification of the village, became a book-keeper severely weakened financial management function. Because CunGan replaceme

45、nt frequent cause accounting personnel also change frequently, accounting personnel not timely, not transfer after a few years, killing outgoing compliance not render cannot audit, the village-level unlicensed mount guard accounting is more, accounting basis job is not standard.Second, solve the vil

46、lage-level financial management countermeasures 1. Strict financial activities program, establish and perfect the relevant system. With the system of village cadres members clearly all duties, and secretary of CunDangWei seat are allowed, director of the cash and deposit business directly handle col

47、lection, prevent who spend money, without whom specialist financial management, without the approval of phenomenon, insist on special SanShen system, the number of a sign that JingShouRen signature, the business approval and assistant director of seat of accounting audit, villagers financial group a

48、udit, country level financial services centre of the system can submit an expense account review. Township financial service center in accordance with the relevant system to examine the original vouchers and the prescribed for discrepancies, financial services centre expenditure is entitled to rejec

49、t reimbursement; For reasonable expenses, service center in instruments and cash cheque or transfer check after stamped with audit chapter assistant accountant, village can arrive township rural credit cooperatives cash withdrawals or transfer. Township rural credit cooperatives in conduction busine

50、ss, must verify the signature on a negotiable instrument related to whether complete (special seal roomservice center, democratic finance reimbursement ShenPiRen special seal, special seal team review the is not complete, if do not grant to deal with. Secondly, make perfect, strict implementation of

51、 the relevant system. In spending for examination and approval, business, accounting, finance management and so on each link on financial management constraints have chapter to find. For example: making monetary fund management system, accounting system, property material management system, spending

52、 examination and approval system, one project one discussion financing reward system, etc.Establish and perfect the rural financial management system of the villages made, clubs should combine theory with practice establish and perfect the feasible financial management system, including financial ex

53、amination and approval system, democratic financial system, financial openness system, bills management system, fixed assetsmanagement system, property material management system etc, to the examination and approval, open village financial instrument management, supervision, the management, assets,

54、rule-based can do work.Establish strict financial supervisory mechanism, instructing the financial openness, first of all, to establish village township financial management supervision and audit leadership team, regularly or irregularly financial management to villages, and build quality audit vill

55、age cadres departure audit system. Next, want to develop plant measures, make the villages made in unity within the prescribed time public accounts. In addition to do ZhangZhang conform to, clear accounts shall be timely responsible for the mass questions, answer initiative accepts the populace to supervise. When necessary grassroots party committees and governments are sending full-timers gddoftec and CuiBan. Thirdly, to set up funds use approval system: various spending implements monthly reimbursement system, deeds, village collective by democratic finance expenditure for app