财务会计-外文翻译-外文文献-英文文献-在农村财务管理的薄弱环节和权力.doc

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On the financial management weaknesses in rural areas and the right
Paper Keywords rural; financial management; problems; causes; recommendations
Abstract pointed out that the village-level financial problems and analyzed why. Proposes to strengthen village-level financial management of the recommendations, including: the establishment of a stable, possess high professional quality, and strictly act according to the financial system in rural financial and accounting teams; establish sound financial system; to uphold democratic financial management, the implementation of village-level financial disclosure, strengthen of village-level financial management and democratic supervision; sound audit institutions and functions of rural areas, strengthening of village-level financial auditing and supervision.

In the past five years, with a range of services 'three rural issues' measures to promote, historic changes have taken place in China's rural areas, rural economy has developed rapidly, the majority of farmers in rural finance has become a hot spot of concern. The central and local governments at various levels attach great importance to rural areas, financial management, has developed a number of regulations, policies and systems so that financial management in rural areas have been greatly improved. But there are still confusion in the financial management, the collective assets and other issues.

A Rural Financial Management and Analysis of Problems

In recent years, local governments in strengthening village-level financial management carried out an active exploration, launched a village-level accounting principal-agent system, democracy and financial management system, village-level cross-representation of two committees and other measures to achieve remarkable results. However, some local financial management system is not implemented, the public non-standard, and supervision mechanism is not sound and other issues is still quite pronounced. Mainly manifested in the following aspects.
1.1 Accountant professional quality is not high and the financial instability in the ranks of
Financial staff in rural areas of business quality and the rapid development of the rural economy is manifestly disproportionate to truly understand the lack of financial professionals, accounts not promptly handled, procedures, unclear procedures, or even do not know how to deal with, how to handle according to the procedure. Every village party branch and village committee re-elected treasurer, accounting also follows general, there has been '一朝天子一朝臣 ' phenomenon. In addition, the accounting personnel aging, low education, because young people are reluctant in the village dry, they could not find suitable candidates, resulting in a number of operational posts unfamiliar unlicensed accountants.
1.2 Financial management is in chaos and lax enforcement regime
Due to poor management, there are a large number of unlisted assets. Collective economy is not high transparency in the use of funds, individual free occupied more common phenomenon of collective funds. Some of the village a variety of loans, arrears contracted gold, white bars arrived in libraries and other money payable by the village economic cooperatives, taking up a large number of liquidity in the village community; the cost of some cadres, eat, drink inside the reimbursement of all funds in the collective, and even corruption , the collective funds are almost became a grass-roots cadres in private consumption fund; in some areas as accounting and cashier by individuals, some village cadres monopolize the accounting, the post of cashier, direct handling of cash payments, or even false invoices directly to the accounting recorded; some Village by village cadres and chartered financial co-operatives, income taxes, resulting in part of the taxes collected by the village cadres on their own spending money management money, sit at ease with income or sit; some places, the selection accountants cronyism, all depends on personal likes and dislikes, so that some low quality, non - have accounting conditions have been elected to the accounting positions.
1.3 Quality of financial disclosure is not high, the public is not timely
Only some of the village to work as a specified time disclosure. Some of the village's financial disclosure existence of fraud, evasive situations, open content is not fully closed or only open the results of the process, the content is not detailed, the masses can not understand the real situation is bound to doubt the authenticity of the contents of the public.
1.4 poor access to rural financial supervision
Shown in the following three aspects: First, weak supervision by the masses, scattered family-run, so that the collective concept of the villagers, democratic management, a weak awareness; coupled with the level of supervision is limited, some villagers do not care about the collective, but ask, do not understand democracy management and supervision of a mere formality, given some of the cadres are not honest opportunity. Second, the internal oversight weak, due to the appointment of village-level accountants by the village, the village cadres to give up the economic offenses reluctant to supervision or oversight, identify problems not tube and float. Third, the reform of township agencies and personnel become relatively less, of village-level financial management function has been weakened, the village accounts stand trial is not carried out, many towns administered by the station did not carefully examined, that is stamped instrument verification Zhang trouble. As has not yet formed an effective audit system, monitoring system, allowing a long time failed to address financial problems in rural areas, leading to masses relations, ties between the party tension, conflicts, affecting rural reform and development, social stability and the consolidation of rural grass-roots political power.

2 to improve the rural financial management, the promotion of new rural construction proposals

Rural organization is a relatively unique organization, it is not a government organization, but it has to carry out their own village management functions, but also to assist the Government in a number of administrative work. Village-level financial management in rural areas is directly owned by the farmers collective ownership, control, management of the assets occurred in income, use, distribution, and other financial activities, accounting, planning, supervision and control. Rural financial management related to the immediate interests of farmers, improving rural financial management is an important content of the construction of new countryside, but also the cornerstone of maintaining stability in rural areas. With the rural economic and social development of various undertakings, village-level financial management, economic development in the rural areas becoming more and more important role is also growing on the construction of new countryside of great significance. Village-level financial management problems to some extent constrained the development of rural economy. At present, the building of new socialist countryside is in full swing progresses, the author believes that building a new socialist countryside, in addition to strengthening the building of grassroots organizations in rural areas and increase rural economic development efforts, we must also address the financial management of village-level problems to be further standardized management, which will not only lay a solid foundation of new rural construction, but also to accelerate the pace of building new countryside played a vital role.
2.1 The establishment of a stable, possess high professional quality, and strictly act according to the financial system in rural financial accounting team.
2.1.1 strengthen the training of accountants and education, to improve the quality of professional accountants. Accountants as a special practitioners, we must have good business qualities, but also have strong political ideas and professional ethics. Therefore, through the organization of business seminars, legal seminars, academic education, continuing education to improve the moral qualities accountants and law-abiding consciousness. It should also be regularly organized in rural areas and rural areas of accounting knowledge contest on the accounting practices training.
2.1.2 stable contingent of Accountants. Accountants have been identified, it is generally not arbitrarily change. The key here is to strictly financial personnel appointment and removal procedures for approval of appointment to establish the accounting system in rural areas. Where the rural areas accounting appointments, change must go through town, street or approved by higher authorities to stabilize the rural areas accounting teams to maintain the continuity of accounting in rural areas.
2.1.3 The selection of rural accounting system. 'Selection of rural financial accounting system,' provides that in future the village collective economic organizations must implement the new accountants recruited through open recruitment from the town, street department in charge of the responsibility for examining the collective economy, unified organization of the examination. Examinations include: accounting, financial management, financial and economic laws and regulations basic knowledge and basic knowledge of computerized accounting, qualified personnel pass the examination, by employing a provision of 2 to 3 percentage of candidates, according to high and low scores from the town of , street department recommends to the collective the collective economic organization. Village collective economic organizations of the General Assembly to convene representatives of villagers, in the recommended staff to recruit accounting personnel. The implementation of accounting selection rural financial system through open recruitment for accountants to facilitate the development of rural accountants move toward better educated and more professional, younger.
2.1.4 Accountant Appointment. The rural system of appointing the town government in the fair, open competition, and selection of the best recruiting accounting professionals to the community, the village assigned to the village office accounting, by the town of uniform examination and management. Accountant Appointment, you can change the previous accountants did not have high quality and professional status of the system to protect accountants strictly enforce the law, maintaining financial discipline and the seriousness.
2.1.5 to strengthen accounting oversight in rural areas and establish a responsibility system in rural areas of accounting jobs. Improved assessment methods, and Jiangyoufalie to fully mobilize their enthusiasm and initiative to continuously improve their work.
2.2 The establishment of a sound financial system
To establish a good village-level financial management system is to improve financial management in rural areas an important guarantee. To enable the rural village-level financial and accounting practices rules to follow, we must strictly enforce the state Ministry of Agriculture, the Ministry of Finance issued a new 'village collective economic organizations in the accounting system' and 'village collective economic and financial system' and 'CPC Central Committee and State Council Office Office on the sound and improve the democratic management of village affairs public and the views of the system 'and the province's village affairs regulations, these systems, regulations on cash management, fixed asset management, cost expense management, bill management, and farmers the burden of payments and management of joint production costs , volunteer work and accumulation of industrial management, accountants and accounting management accounting, financial auditing and financial management and other aspects of democracy, made specific provisions. Must follow the Ministry of Agriculture, the Ministry of Finance issued the 'village cooperative economic organizations accounting system' and 'cooperation in the economic and financial system in the village' and the relevant requirements, and improve various village-level financial management system, that is, a system of financial budget and final accounts, financial revenue and expenditure approval system financial audit system, cash management system, fixed asset management system, the democratic system of financial supervision, financial systems and accountability for the public. Through the establishment of these systems and standardize the work of village-level finance, uniform chart of accounts, accounting documents, books, accounting methods, accounting statements, so that everything was tubes, everyone has special responsibility to avoid a deficit budget, is strictly prohibited without notes or IOUs close payments, all funds in strict accordance with the provisions of use of expenditures, revenues and expenditures are not accounted for non-compliance, so that receivable, accounts real, account card, account payments, accounts in Table 5 in line. From the reality in rural areas, establish and perfect a practical village-level financial accounting system so that an open and democratic management of rural finance work towards standardized and institutionalized. Reposted elsewhere in the Research Papers Download
2.3 The financial commitment to democracy and implement village-level financial disclosure, strengthen the democratic management of village-level financial and supervision of
Village-level financial problems of the peasant masses have always been the focus of attention problems, the State Council has repeatedly stressed the need to effectively protect the legitimate interests of the peasant masses, any major village affairs and issues that concern the people should be open to the villagers, particularly village-level Finance should be made public.
2.3.1 Organization of the village establishment of a democratic financial management. Villagers of democratic financial management team on behalf of democratic financial management by the villagers, the villagers. Village democratic financial management team from 5 to 7 members, elected by the villagers, impartial and upright, strong sense of responsibility, authority higher and possess the necessary knowledge of accounting officer. Village democratic financial management team is accountable to the villagers and report on the work group responsible for the financial ac