I. Basic results
In order to effectively strengthen the leadership of democratic financial management and financial disclosure, all towns have set up a leading group headed by the main person in charge of administration or the leader in charge, and a working group composed of personnel from agricultural economics, organization, discipline inspection, civil affairs, land management, village construction and family planning. The town management station is responsible for daily business work. At the beginning of last year, after the organization department of Yangzhou Municipal Committee and other departments put forward the new requirements of the "four ones" project of village affairs disclosure, all localities further strengthened the work of village affairs disclosure. More than 90% of villages have window-type bulletin boards, suggestion boxes, supervisors and supervision telephones, and financial managers hold certificates to manage money and make detailed records. The financial disclosure in Wu Jian, Wubao, Xugao, Shao Bo, Shuanggou, Ding Huo, Huicun, Guocun and other townships is improving day by day, and the financial management in Fan Chuan, Sima and other townships has made remarkable progress. According to statistics, there are 456 two-level democratic financial management teams in 3 16 villages in 23 towns in the city, with 2432 democratically elected financial management personnel. Financial management personnel basically hold certificates to manage their finances, and uniformly use the Yangzhou Democratic Financial Management and Village Affairs Disclosure Work Record Book to record the financial liquidation and financial disclosure in detail to ensure the effectiveness of financial disclosure.
Second, the main practices
1, adhere to democratic recommendation and implement financial management with certificates. The cornerstone of democratic financial management is to fully guarantee the democracy of financial managers. In recent years, most villages in the city can be democratically recommended by villagers' representatives to produce financial managers. If the financial management personnel change halfway for some reason, all localities can hold villagers' representative meetings in time to adjust and enrich democratic financial management organizations. The innovative practices of many small towns are both compliant and practical. For example, Hexin Village, Wu Jian Town, publicized the list and photos of democratic financial management personnel all the year round; Villages in Wubao Town vote for democratic financial management personnel by villagers' representatives; Huicun Town re-recommended 122 democratic financial managers in May last year, which ensured the democracy of democratic financial managers.
According to Yangzhou's work arrangement, the city's democratic financial management personnel received the Democratic Financial Management Certificate, and Wu Jian, Xugao, Huicun and Jiangdu towns also conducted special business training for financial management personnel. In March this year, the towns in the city made a comprehensive clean-up of last year's village group finance. It is suggested that when managing money in villages and towns, the way of "one person singing votes, two people scrutinizing votes, and the rest listening to votes" should be adopted to answer questions from the masses on the spot, so that the financial managers and the masses are satisfied. People in the central group of Gaozhuang Village in Xugao Town have doubts about the income and expenditure of the oilfield. The village cadres went to the oil field in time to check the accounts with the financial personnel one by one, made clear the ins and outs of each expenditure, and made it public, thus eliminating the doubts of the people. Through democratic financial management, Sima Town promptly replied to 23 questions raised by the financial manager about land compensation, fund allocation and tax and fee reform policies. Through democratic financial management, Huadeng Town cleared up and wrote off 500,000 yuan of fixed assets, realizing the consistency between accounts and facts. In terms of financial management, the towns uniformly used the democratic financial management and financial disclosure record book printed by Yangzhou City, which recorded the time, content and results of financial management in detail. Village groups can basically deal with problems in time.
2. Carry out internal audit and strengthen financial supervision. While adhering to democratic financial management, Wu Jian, Xugao, Shuanggou, Zhenwu, Yong 'an and other towns actively carried out internal audit work and strengthened financial supervision. During the audit of Xugao Town, it was found that Gaoxu Village had a wrong account 1.500 yuan and Shuang Fu Village had a debt of 6,000 yuan, which were corrected in time. In view of the problems found in internal audit, Yong 'an Town has improved various financial management systems, especially the bill approval procedure system.
3. Standardize the public procedures and improve the public content. In order to ensure the seriousness of financial disclosure, towns can strictly implement the disclosure procedures. The financial disclosure of Wuqiao, Fan Chuan and other towns is made public by the village accountant after sorting out the information, and it is reported to the town management station for confirmation after being audited and signed by the village principal and democratic financial management personnel. As for the content and time of financial disclosure, all towns can disclose village affairs such as collective finance that farmers care about to the masses. The financial disclosure contents of Wu Jian, Shao Bo, Shuanggou, Huicun, Guocun, Yiling and other towns are unified and clear by the towns, and the information is output by the computer of the town accounting station, which can be directly posted in the column step by step, which is convenient and accurate. Since the beginning of this year, the main contents that have been made public are: the main goals of economic and social development last year and the completion of the main goals this year; Last year's financial revenue and expenditure final accounts plan and this year's financial revenue and expenditure budget plan; Financial expenditure of village groups in each quarter; Village-level creditor's rights and debts; The use and management of land requisition and compensation fees; Performance pay of village cadres last year; The settlement performance of farmers' tax burden in the previous year and the implementation of farmers' tax burden in this year; "One thing, one discussion" project and the financing budget and the use of funds in that year; Professional economic contracting; Details of the construction expenditure of the "one thing, one discussion" project; Direct grain subsidies; Family planning arrangements and nursing care for giving birth to a second child; Villagers build houses; Social reduction arrangements this year; Division of labor among village cadres; Items, standards and basis of agricultural charges. After each financial disclosure in Da Qiao Town, each village should fill in the register of financial disclosure information feedback and opinion treatment results, and record the time, place, content, procedure, form, feedback from the masses, implementation of treatment opinions, public results and other contents in detail, which should be signed by tabulators, village leaders and village affairs supervisors for the record to ensure the real effect of financial disclosure. Through financial disclosure, Jiangdu Town has accepted and investigated six financial problems reflected by the masses this year, and handled the amount of violation of discipline of 6.5438+0.8 million yuan. The investigation answered hundreds of general questions, effectively resolved contradictions and disputes, and the masses were satisfied.
4. Strengthen supervision and assessment, and promote financial standardization. In order to ensure that the financial disclosure work is gradually on the track of institutionalization and standardization, towns incorporate the village affairs disclosure work into the annual work target of village cadres and link it with the remuneration of village cadres. Jiangdu Town, Zhouxi Town and other towns also organize NPC deputies to regularly carry out village inspection and appraisal activities, sum up experience in time, check inadequacies and make continuous improvement. All towns and villages in the city have hired village affairs public supervisors, set up suggestion boxes and made it clear that special personnel are responsible for collecting opinions from the masses, publicly supervising telephone calls, facilitating the uploading of group opinions, expanding the channels for communication between cadres and the masses, and effectively ensuring the normal development of village affairs public work.
5. Strengthen the management of public information and file it regularly. On the one hand, village-level affairs should be made public to the masses in time and accepted by the masses; On the other hand, all localities attach great importance to the management of village information. Most villages in the city can better collect and sort out the village information made public in the previous year, and timely file and sort out the information made public in the previous year, and put it into village-level document files for future inquiry.
Third, there are problems.
Although the city's financial disclosure work is very tight and has achieved remarkable results, the work is not balanced, and some villages and towns still have some problems more or less, mainly in:
1, lack of depth in ideological understanding. A few grassroots cadres have insufficient understanding of the importance of democratic financial management and financial disclosure, and their leadership is weak. A few village cadres are not responsible enough, their work is not meticulous enough, and the contents on the public column are vague. Only a few villages began to publish relevant information when the inspection team arrived, purely to cope with the inspection. They lack the consciousness of taking financial disclosure as an important measure to strengthen rural democratic political construction, close the relationship between the party and the masses, promote the construction of a clean and honest party style and practice the "Theory of Three Represents", and subjectively do not work hard, so the effect of financial disclosure is not obvious enough.
2. Lack of basic work. Rural finance has always been the focus of rural work, the focus of farmers' attention and the focus of rural contradictions and disputes. In recent years, the city has deepened the reform of rural financial system and implemented a new management system of "village account merger and village account management", which has achieved remarkable results and satisfied the cadres and the masses. However, there are still a few towns that do not pay enough attention to this work, and the management of funds and accounts is not in place. Especially, a few village-level collective economies are better, and the heads of villages or enterprises and branch secretaries think that they are out of control. For example, there are still six villages in Dinggou town whose collective funds have not been handed over to the town for management, and the finances of individual villages have been exposed. The democratic financial management personnel in Erjiang Village of Tangtou Town failed to adjust on time, and the problems cleaned up by Hongqi Group in Yonghe Village in previous years were not handled in time, resulting in the people's unpaid taxes and fees in recent years, the financial revenue and expenditure last year could not be settled, and this year's democratic financial management could not be carried out. Although these problems are manifested in the confusion of financial management, the fundamental reason is that leaders pay insufficient attention to them.
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3. The construction of public columns needs to be improved. Building a fixed open column with a window is the first prerequisite to ensure that the financial disclosure work has achieved tangible results. In recent years, most cities and towns have taken effective measures to strengthen the construction of open carriers according to local conditions. However, in a few villages, the facilities of village affairs public columns are simple, some public columns are seriously damaged, and some are used for other purposes. The public content is not kept for a long time, and the publicity effect is not obvious.
4. Democratic financial management lacks democracy. During the inspection, it was found that many villages did not hold villagers' meetings or villagers' representative meetings to elect financial managers as required, and very few village democratic financial managers were cadres. Such democratic financial management is by no means democracy. Other village democratic election financial personnel records are incomplete, the representatives of the masses who attended the meeting did not sign, and the election minutes were not classified as village-level files for management. If these details are not done well, it will definitely affect the effect of democratic financial management.
5. The business operation is not rigorous enough. Through inspection, it is found that the financial disclosure content of many villages is incomplete, lacking in depth and breadth, especially the expenditure of management fees, which is tens of thousands, and no one can figure out what it is used for; The open procedures are not standardized, and the financial affairs are not approved by the main person in charge of the village, democratic financial management personnel or village supervisors before they are made public, nor are they reported to the relevant functional departments of the town for control; The public information is poorly preserved, especially the village information formed over the years is incomplete, and some villages are not managed as archives, which cannot play the greatest role in solving problems left over from history, resolving contradictions and disputes, and maintaining rural stability.
Fourth, the rectification measures
The above problems are more or less found in various towns, with different degrees of severity. Maybe some problems have not been exposed yet. All localities must attach great importance to it, take it seriously, strengthen the management and supervision of rural financial work, and take practical and effective measures to improve and perfect the weak links of local financial management.
First, strict democratic financial management system. Towns should combine the general election of the seventh villagers' committee to produce a village affairs public supervision team and a democratic financial management team. All financial revenues and expenditures must be countersigned by financial managers before they can be recorded, and the threshold of democratic supervision has moved forward. A few villages that have not yet implemented democratic financial management should act quickly, overcome all difficulties, eliminate all interference, organize democratic financial management personnel to clean up collective finances, and enable villagers to fully exercise their power to manage collective affairs.
The second is to further standardize "village group merger and village account management". Village collective funds and accounts should all be handed over to the town for escrow, and financial management systems such as cash limit, expenditure approval and bill management should be strictly implemented. Towns with problems such as Dinggou and Tangtou should completely solve the financial problems that are out of control and have been unresolved for a long time in a few villages.
The third is to conduct internal audit in an all-round way. Starting from this year, every two years, the town should take turns to audit the financial affairs of villages, so that democratic financial management and internal audit can confirm each other and complement each other. * * * will supervise the financial behavior of village groups and standardize rural financial management as soon as possible.
The fourth is to strengthen the construction of public columns. Every village in the city should build a window-type public column. In the future, all financial disclosure materials should be directly output by computer and posted in the public column. Financial matters involving personnel of various groups shall be published in the public column of this group.
The fifth is to strive to improve the business level. The contents of financial disclosure should be all detailed, so that the masses can see at a glance. Open procedures should be standardized. Before opening, it should be inspected by the main person in charge of the village. It can only be opened after being verified and signed by democratic financial managers or village supervisors. When public information is put on record, it must also be signed by democratic financial managers or village supervisors to prove that it has been made public. Financial disclosure materials should be filed and managed according to the requirements of file management for future inquiry.