After coming back from the holiday, I went to the Municipal Bureau of Agriculture to learn about the situation of agriculture, rural areas and farmers in our city, and chatted with the stationmaster of Ouqi in the city management station about the current situation of new rural construction in our city. Although the agricultural prospect is not optimistic by everyone, including the staff of the Agricultural Bureau, as a student of Agricultural University, I have high aspirations and my blood is boiling, and I swear to devote my life to the cause of agriculture, countryside and farmers. At my sincere request, European webmasters and bureau leaders accepted me as a special intern who is only a sophomore.

Report 1

audit work

In order to strengthen the construction of a clean and honest party style and grass-roots organizations in rural areas, cooperate with the general election of village-level organizations in 2006, and safeguard the legitimate rights and interests of village collective economic organizations and farmers, according to the Notice of the Ministry of Agriculture, the Ministry of Supervision and the Office for Rectification of Work in the State Council on Doing a Good Job in Auditing the Economic Responsibility of Village Cadres (Guo Fa [2005]12), Notice of the Organization Department of Fujian Provincial Party Committee, Fujian Provincial Department of Agriculture, Supervision Department and the State Council Office for Rectification of Work on Carrying out the Economic Responsibility Audit of Village Cadres (Min Zheng Ban Fa [2006] No.6556) and Implementation Plan for Carrying out the Economic Responsibility Audit of Village Cadres during their Term of Office >: Notice (Nan Cun Ban Fa [2006] No.2), Organization Department of Municipal Party Committee, Civil Affairs Bureau, Agriculture Bureau and Supervision Bureau jointly formulated the Economic Responsibility Audit of Village Cadres during their Term of Office and Leaving Office.

The city has 19 townships, towns and streets, and 140 administrative villages. The written audit results show that only two villages use village property in violation of rules and regulations, and the amount of violation is 79,600 yuan. The content of violation of discipline is to pay wages beyond the standard. Other audits are commonplace and irrelevant issues.

But later, the leader of the audit team came to the urban management station and said that the backbone of a village he audited used public funds to give gifts to the leaders in charge of towns and cities, and the salary exceeded the standard by about ×××× 10,000 yuan. He persuaded him to make up the money and was finally exempted from criminal investigation.

As usual, this audit work is actually a movement of "power, money and human feelings". These networks are intertwined and interlocking. What kind of results can such an audit produce? Everyone protects each other, mutual benefit, one glory and one loss.

1. Problems found in village-level creditor's rights and debts audit

1. 1 The term target responsibility system has not been established;

1.2 No annual financial revenue and expenditure plan has been made;

1.3 basically failed to implement the annual budget and final accounts system;

1.4 The proportion of invalid creditor's rights is large, and the creditor's rights are not only difficult to recover, but have increased greatly;

1.5 poor solvency;

1.6 No asset management system has been established;

1.7 reimbursement is not timely;

1.8 white bars to the warehouse;

1.9 When the project is completed, the project acceptance certificate and statement are not attached when the project payment is paid;

1. 10 overpaid the project payment. In fact, most of the overpayment went into the pockets of the village suitcases. )

1. 1 1 The cash stock is too large; The reason is that I owe a bank loan, and I am afraid that my deposit will be deducted by the bank, so I dare not use a bank deposit account.

1. 12' s expense voucher is not standardized; The audit found that some villages do not use legal receipts for expenditure items that can obtain legal receipts.

1. 13 financial disclosure is not standardized, but only general disclosure; ("It's too clear, which is not good for the village committees. Besides, it is too complicated for the villagers to understand, "admitted a village cadre.)

1. 14 over-standard salary payment and over-standard fee reporting; I pay my own salary anyway, so I can't help it. They are also good at preaching knowledge and putting on airs. )

1. 15 did not implement "zero hospitality"; (In fact, it is impossible for all villages to implement "zero hospitality", which is a political failure in China. )

1. 16 Non-cashier personnel intervene in cash receipt and payment; (Village-level affairs are too civilian and not rigorous enough)

1. 17 the village supervision group did not supervise the financial affairs in place, and the use of "three books and one account" was not standardized;

(Low quality of farmers? Most village cadres are no exception, because they are almost all farmers. Therefore, there are great defects in the management and various operational capabilities of village finance. This is limited by China's current productivity. )

2. Problems at work

2. 1 This time, the villages, towns and streets audit themselves, but most of them are management station audits, and the management cadres who are also village accountants also participate in part-time village audits. This violates the original intention of the implementation plan, and also violates the provisions of the Regulations on the Audit of Rural Collective Economy in Fujian Province, which affects the quality and progress of the audit work. It is also helpless to take self-examination of township streets. The agricultural sector lacks special audit funds. "Regulations on the Management of Village Collective Debt in Fujian Province" explicitly cancels the audit fee, which is included in the administrative expenses of the administrative department of agriculture and arranged by the finance at the same level. Our city has never allocated special funds for auditing, and the Municipal Agriculture Bureau has repeatedly reflected the need to allocate funds, just like a mud cow into the sea, and there is no news. Due to the problem of funds, the meeting was not held. Members of the audit team in towns and streets should have been called to the city for training and arrangement. Because there is no funds, there is no meeting of the audit team leader, but it is conveyed by the management cadres, which is obviously not strong enough. As a result, some towns and streets think that the rural collective financial audit is the business of the management station, and the transferred non-management personnel can't consistently participate in the audit under various excuses, and they don't know where to start the audit because they didn't participate in the training. Therefore, if there is no audit funds, rural audit work will be difficult to carry out normally. The fundamental reason is that the municipal party committee and the municipal government have not paid enough attention to the basic audit work, the three rural issues and the construction of new countryside.

2.2 Nominally, there are four departments, namely the Organization Department of the Municipal Party Committee, the Agriculture Bureau, the Supervision Bureau and the Civil Affairs Bureau, which cooperate with the audit. In fact, only the Agriculture Bureau operates independently. This has seriously affected the audit work, weakened the intensity of the audit, and made this audit work a mere formality to some extent.

2.3 No one pays attention to the audit results, which is also a difficult point in the audit work. The problems in the previous audit did not focus on improvement, inspection and implementation. This audit still found the same problem. People feel that the audit is dispensable, even if there is a problem, what can be done? Lost the seriousness and authority of the audit.

3. Suggestions for improvement

3. 1 In view of the problems existing in the work, the following improvement suggestions are put forward.

(1) The audit funds are arranged by the municipal finance and included in the annual budget to ensure the normal rural audit; On the premise of ensuring funds, the future audit will adopt township and street management cadres in this city and even surrounding counties and cities, and implement off-site audits to prevent corruption;

(2) During the audit, all departments must perform their respective duties. The problems found in the audit should be led by the organization department, and the civil affairs, agriculture, supervision and other departments should jointly supervise and rectify them, and announce them to the whole city for public opinion supervision.

3.2 In view of the problems found in the audit, the following rectification opinions are put forward.

(a) after the transition, the new team formulated the term target responsibility system, which was discussed and approved by the villagers' representative meeting, and reported to the Township People's Government, the street office and the Organization Department of the Municipal Party Committee, the Civil Affairs Bureau, the Agriculture Bureau and the Supervision Bureau for the record.

(2) to formulate the annual financial revenue and expenditure plan, which shall be discussed and approved by the villagers' representative meeting and reported to the accounting service centers of townships, towns and streets for the record.

(three) the village property to implement the annual budget and final accounts system. The budget at the beginning of the year, the final accounts at the end of the year and the income distribution plan at the end of the year shall be discussed and approved by the people's congress and reported to the township people's government and the sub-district office for approval, and also reported to the accounting service center for the record.

(4) The proportion of invalid creditor's rights is large, and the creditor's rights are not only difficult to recover, but also have a large number of problems:

Conduct a thorough inventory of creditor's rights, and put forward a write-off plan for creditor's rights such as dead households, policy loans, debts owed by village groups and loans from construction teams that have been completed and delivered but not settled. After discussion and approval by the villagers' representative meeting, the creditor's rights shall be written off and sent to the accounting service center for writing off. Set up a debt clearing team to collect debts from solvent families. Those who refuse to repay the loan resort to law; For households with temporary difficulties and inability to repay, a repayment plan shall be formulated and returned within a time limit. Borrowing from village collective economic organizations or village committees must be carried out in strict accordance with Article 14 of the Regulations on Financial Management of Village Collective in Fujian Province.

5] Poor repayment ability:

First of all, we can use the results of this year's village debt inventory to carry out debt inventory. Check them one by one and treat them differently. For some temporary debts, it is necessary to settle accounts with the other party in time; Correct the debts that have been mishandled in accounting. Through these methods, some virtual debts can be written off;

Second, actively negotiate with creditors and request partial debt relief;

Third, increase revenue and reduce expenditure to enhance solvency;

Fourth, the state introduced policies to resolve village-level debts.

(6) No asset management system has been established: an asset management system has been established and strictly implemented.

(7) The village-level reimbursement officer shall timely reimburse according to the provisions of the accounting service center. If it cannot be reimbursed in time due to objective reasons, it should be reported to the accounting service center in advance to eliminate the factors affecting timely reimbursement as soon as possible.

(8) Thoroughly check the IOUs that arrive at the warehouse and treat them differently according to different situations: the expenses that meet the requirements are only receipts with incomplete procedures, and they are allowed to be recorded after the procedures are complete; If the expenses do not meet the requirements, the parties shall be ordered to refund the funds within a time limit. If it is overdue, it will be recovered by administrative, disciplinary or even legal means.

(9) Payment for the project without the project acceptance sheet and settlement sheet: after the contract is signed, the project will send the contract and budget to the accounting service center. After completion, the settlement payment must be accompanied by an acceptance certificate and statements. This problem was investigated by the village agent accountant. If there is no receipt and statement, the agent accountant should refuse to enter the account and instruct the relevant personnel to go through the relevant formalities before entering the account. The agent accountant is not strict, and the negative payment voucher for the project without the acceptance certificate and settlement bill will be entered into the account, and the accounting responsibility will be investigated.

⑽ Overpayment of project funds: instruct the manager and relevant responsible persons to recover the overpaid project funds within a time limit. If it cannot be recovered, it shall be borne by the manager and relevant responsible persons. And publicize the reasons for the payment, and resolutely pursue the payment under the pressure of power and public opinion.

⑾ The village in arrears should take the initiative to negotiate with the bank about repayment, gain the trust and understanding of the bank, and obtain the written commitment of the bank to "give up the direct account deduction method". Use bank deposit accounts to prevent excessive cash stock and prevent unnecessary risks.

⑿ The problem of recording illegal expenditure bills: For expenditure items that can obtain legal bills, you must ask the other party for legal bills. Put an end to the phenomenon that legal receipts can be obtained and illegal receipts are used for bookkeeping. If it is found later, the amount of the payee who issued the illegal receipt shall be deducted from the taxable amount on the legal receipt for future reference. If a fine is required after paying taxes, it shall be borne by the manager and the directly responsible person in charge.

[13] financial disclosure must be carried out in accordance with the requirements of standardization, so as to be detailed, true and timely.

[14] For the problem that the wages of the two committees in a village exceed the standard, the cadres of the two committees should be instructed to return the excess in full and give appropriate punishment as punishment. The problem of high newspaper fees: ensure that after subscribing to party newspapers and periodicals, some necessary newspapers and periodicals are properly subscribed within the quota. It is strictly forbidden to subscribe to newspapers and periodicals other than party newspapers and periodicals beyond the standard. Villages that have exceeded the standard shall be reported to the quota system according to the relevant provisions in the supervision and management of farmers' burden.

⒂ Non-cashier personnel intervene in cash receipts and payments: strictly control village collective receipts in accordance with the Management Regulations on Village Collective Receipts in Shaowu City. The cashier must take full responsibility for the receipt, and generally shall not give the receipt to others. If it is really necessary for others to collect money because of work needs, the payee must settle accounts with the cashier within ten days after the end of the collection business. The agent shall not pay the money received without authorization; The cashier shall report to the payee in time. Failing to report within the time limit, the responsibility of the payee and cashier shall be investigated.

[14] village supervision: training village supervision team members, the city is responsible for training team leaders, and towns and streets are responsible for training members. However, this is not a long-term solution, and the best policy is to improve the overall quality of our team; Use the "three books" and "agricultural contract management ledger" of the village affairs supervision team according to the norms, and those that are not enabled should be enabled immediately.

Report II

Go to the countryside

The first time I went back to the countryside and farmers as a so-called "cadre", I felt very special and fresh. I have never received such preferential treatment, so that I feel uncomfortable all over.

Our party came to Longdou Village to mediate a contract dispute. This trip gave me the following understanding of the countryside:

First, I received a petition from villager B at the station. After listening to his one-sided words, I thought he was very reasonable. I listened to the words of the village chief A and others in Longdou Village, and it also made sense. In fact, people don't know all kinds of laws and regulations about land contracting. Careful analysis requires agricultural workers to have strong quality, be able to distinguish authenticity and make more reasonable treatment suggestions based on experience.

Secondly, after listening to the village committee talk about their daily work, I deeply feel that the workload is very large and the difficulty is not small. Especially when executing various documents, it is "easy to distinguish literally, but difficult to judge actually." They can only rely on their own low quality to interpret the document very limited and implement it in detail. In fact, in a sense, they are more capable than those who make documents, or in fact, they have higher requirements for the quality of grassroots executors. In reality, the poor quality of grass-roots teams is really worrying! Such a strong deficit is a heavy blow to the development of rural society.

Third, the quality of farmers is generally low, and the contradiction between the government and the people is fierce. Although the village is known as "a million villages", it is a model of rural areas in the city. "At a meeting of villagers' representatives to discuss mountain use fees, village cadres asked villagers' opinions on whether to increase the original 80 yuan/mu to the current 400~500 yuan/mu. Results Of the 60 delegates, only 1 1 raised their hands in favor. After the meeting, the villagers said the reason for the veto: if you collect more money, you will be defeated by your village cadres! " Wu XX, an accountant and clerk of Longdou Village, said: "In this way, the wealth income of the village lost more than one million invisibly last year! We are helpless and can only watch. "

Government reports always like to write that "the relationship between cadres and the masses has improved significantly, and the prestige of grassroots party committees and governments among the masses has increased." Nonsense, party and government leaders only look at some people they have taken care of, and more ordinary people still don't get much preferential treatment. According to the latest assessment of local cadres, the qualified rate of county-level cadres is only 4%. Bureau-level qualified 7%, provincial and ministerial level qualified 15%, comprehensive data, the official qualified rate is less than 20%. The low rate of social trust has reached an appalling level. There has been an insurmountable gap between the government and the people. Even if you are a farmer and half an official, it is difficult for you to make it clear in the eyes of others. Because in China, being an official is a kind of power, a kind of treatment, a kind of status and prestige. Its concrete manifestation is that it is necessary to do things within the scope of authority, but also to exercise power to manage people, and to understand "official" as "management". The history of "official" has precipitated too thick "dirt", and farmers' mentality is not easy to balance. Moreover, the rights of village cadres can indeed bring a lot of "gray income" because they hold attractive "gold bars" such as forest rights and land transfer rights. Perhaps once or twice, honest village cadres can resist the temptation of the contractor's "sugar-coated shells", but how many can really hold on for a long time?

"Gray income" has increased the income of some cadres who are not determined, but it is actually eroding and devouring them, making them black, deteriorating and rotten!

Although the democratic construction in rural areas is relatively sound, and the restriction mechanism of democratic supervision and power exercise is still quite backward, it is actually superficial. Farmers are narrow-minded and short-sighted, and do not know how to really exercise democratic rights.

Fourth, the decadent "official culture" has harmed the interests of farmers. There has always been such a deformed and distorted "hidden rule of officialdom" in China: subordinates are not responsible for their own work, but are responsible for their superiors; The superior promotes the subordinate, not by his achievements, but by how the subordinate treats himself. Therefore, even if the government explicitly implements the "zero hospitality" system, the cadres in Dagan Village have to go against the wind and make a sumptuous lunch for us in order to please their superiors. As a party, or a bystander, I am very helpless: the wealth of the country and the collective property have been easily squandered by the trunks of several villages!

In short, at present, the work concerning agriculture, countryside and farmers around us is not done well enough, and the peasant brothers are still struggling in a "relative poverty" situation. It is difficult for them to make a difference on their own. Because the most fundamental productive forces are very backward, which seriously limits their activities and the development of various relations. Therefore, the party and people's governments at all levels should vigorously advocate forces other than "agriculture, rural areas and farmers" to promote the rapid development of "agriculture, rural areas and farmers". The most important thing is to put it into practice, to comply with the wishes of farmers, rely on the strength of the masses, and proceed from reality to make reasonable development plans and arrangements for agriculture, rural areas and farmers.

From this internship, I realize that the real purpose of our study and internship is to combine what we have learned in college with more practice, and to test the truth with practice, so that an undergraduate can have a strong ability to deal with basic practice and systematic professional knowledge. In fact, what we learn in class is really seldom used in practice. The most important and practical thing for a university is to "learn how to be a man", followed by accumulating the basic ability of learning.

Internship date: July 2006 10-August 24, 2006.

Intern: Cai Linlin, majoring in agricultural and forestry economic management, School of Economics and Business, Jiangxi Agricultural University.

Internship: Fujian Provincial Economic Management Station Fujian Provincial Office for Reducing Farmers' Burden.