In the past two years, the audit department at the grass-roots level has organized audits of some administrative villages, and the county party committee and county government have issued relevant documents to strengthen village-level audit, aiming at strengthening village-level supervision and management. However, there are still many problems in the process of village-level finance and county-level audit institutions to carry out village-level audit, which need to be standardized and guided, promote village affairs openness and financial democratic management, and clear away all kinds of obstacles in the operation and development of new rural construction.
First, the village-level financial management problems
First, financial management is not comprehensive, and it is impossible to implement all-round supervision. At present, although village-level finance is kept by a separate department set up by the Finance Bureau, but? Agency system? Only the village-level subsidies and special funds allocated by the higher authorities are managed in a unified way, and the village-level collective assets, creditor's rights and debts are still under the jurisdiction of the village or no one. The unified financial management system can not fully supervise and manage village accounts. It has caused two sets of accounts for village-level finance, and sometimes the escrow department will squeeze the village-level funds under escrow.
Second, some policies and regulations are unreasonable, which brings financial burden to the village level. Village-level office funds are mainly paid by transfer. Most of the office funds are used for the unified arrangement of various departments at the township or county level, and the actual available funds in administrative villages are limited. It has caused the phenomenon of wasting village-level official funds such as township crowding.
Third, the basic accounting work is weak, and the team does not pay for the handover. Limited by the understanding of the person in charge or the professional quality of financial personnel, the financial treatment of village collective management is arbitrary to a certain extent, and some village accounts are incomplete and the accounting treatment is not standardized. After the merger of small villages and large villages, the new administrative village failed to manage the collective assets and liabilities of the natural villages before the merger or failed to register the related fixed assets, resulting in false net assets, which is not conducive to management.
Fourth, the financial management system is not perfect, village affairs are not standardized, and democratic financial management exists in name only. In the villages surveyed, although there are financial management systems, open village affairs, democratic financial management and other relevant regulations, the contents are not comprehensive and general. In this way, the village affairs publicity column has become a decoration, the publicity content is not comprehensive and standardized, and villagers can't understand village-level finance in detail and truly, so democratic financial management has become an ideal target model.
Fifth, the weak collective economy restricts the development of social undertakings. Dangshan County is located in the north of Anhui Province, at the junction of Jiangsu, Shandong, Henan and Anhui provinces. Under the household contract responsibility system, villages rarely retain collective assets and have almost no collective economy. The development of village culture, sports, infrastructure construction and other social undertakings depends on villagers' fund-raising or superior funding to build a new socialist countryside. Of course, financial assistance is a drop in the bucket, and villagers' fund-raising is influenced by villagers' economic situation, villagers' consciousness and village cadres' work style. ? If you don't have money to do something, can you do it with money? It will often limit the development of social undertakings.
Two, the county audit institutions to carry out village audit analysis
First, the basis for exercising the rights of the audit subject. The principal-agent relationship between village administrators and all villagers explains that village audit should belong to the category of internal audit or entrusted audit, and it seems that there is no clear legal and theoretical basis for state audit institutions to carry out village audit. But on the other hand, since the construction? Development of production, affluent life, civilized rural customs, clean village appearance and democratic management? The new socialist countryside is the direction and goal of our efforts. At present, the production is not so developed, the economy is not so developed, and the villagers' awareness of democracy and civilization needs to be improved. It is not feasible to manage it completely according to the ideal model, but it is essential to supervise and guide it as a specialized agency designated by the government, which provides a basis for the state audit institutions to exercise the rights of village-level audit subjects.
Second, the advantages of auditing. The first is the professional advantage. Relatively speaking, auditors have audit experience in finance and infrastructure, and their professional ability is high. The second is the resource advantage. Auditors have a lot of local economic and policy management information and are familiar with the sources, methods and requirements of special funds. They can proceed from policy and development practice, and their opinions are more feasible and useful. Third, service consciousness. With the innovation of ideas, auditors should have higher macro and service consciousness. The improvement of auditors' comprehensive quality can better meet the needs of carrying out village-level audit work.
Third, the audit dilemma. First of all, grass-roots audit institutions have the contradiction of small strength and heavy tasks, and there are problems of limited audit funds. If village-level audit is included in the scope of audit institutions, it will be difficult to ensure the quality and effect of audit work due to the limitation of audit resources. Secondly, village-level audit requires auditors to go deep into farmers or field villages to carry out investigations, verify them, conduct thorough investigations, analyze and study economic development and social reality, and put forward management suggestions and economic measures to promote rural development. Therefore, agricultural management departments should play a better guiding role.
Three. Suggestions on strengthening village-level financial management
The first is to clarify the system and designate specialized agencies to conduct rural supervision or development research. Village-level audit of audit institutions can find * * * problems in management to a certain extent. The formulation and implementation of problems rectification or development measures need the government to designate agriculture or a certain department to be responsible for the daily management and financial audit supervision of agriculture and rural areas, which will help promote rural economic development, the construction of a civilized and harmonious society and the implementation of various superior policies.
Second, improve the system and promote autonomy. Village-level finance involves thousands of households in administrative villages. In management, we should improve the contents, forms, procedures and measures of village rules and regulations, village affairs openness, democratic financial management, public accountability, democratic management, democratic decision-making, democratic supervision, democratic appraisal and financial audit, so as to standardize and institutionalize rural financial openness and democratic management.
Third, clean up and verify village-level assets and curb bad debts. Conscientiously do a good job in defining and registering the property rights of village-level collective assets, evaluate collective assets, effectively solve the problems of unreasonable rural contract base and low-cost contract, and prevent the loss of collective assets. And put forward targeted debt reduction measures to actively and steadily deal with the debt problems that have already formed.
Fourth, pay attention to the education and training of village cadres, and improve the initiative and ability to lead the masses to become rich and well-off. Village cadres are the first responsible persons of village-level financial management. Their political quality and professional quality directly determine the quality of village financial management and the speed of collective economic development. The director of agriculture and relevant government departments should regularly train village cadres in politics, science and technology, finance, law and discipline. In the investigation, it is found that village cadres with high political and professional qualities have made outstanding achievements in leading the collective economy, developing social undertakings and abiding by financial laws and regulations.
Fifth, use the power of the masses to improve grassroots democracy. If the village wants to develop well, it is limited to rely solely on the power of the government. We should concentrate our efforts, give full play to the role of villagers' congresses in democratic elections and decision-making on major issues, and send teams with good political quality, excellent thinking and strong sense of innovation to lead the masses in developing, managing affairs and coordinating various interests.
;