论文部分内容阅读
村级财务管理混乱,制约着农村各项事业的发展,削弱了集体经济组织的凝聚力和战斗力,影响党群、干群关系和基层政权的巩固。笔者认为,要搞好村级财务管理,应从几方面入手。 一、强化村级财务管理,要提高理财主体素质 村两委特别是村党支部书记、主任和财务人员的整体素质直接影响村级财务管理工作质量。不仅要公正用人,选准掌权人,而且要教管结合,强化党的宗旨、廉政意识教育,帮助村干部自觉地把群众拥护不拥护、赞成不赞成、满意不满意作为理财的根本点。 二、强化村级财务管理,要构建制衡权力制度 一是财务开支管理制度。明确规定村里各项承包项目及费用多少,须经什么程序研究决定。二是财务开支审批制度。实行“一支笔、一枚章”严格审批,发票手续不全不准批报,没有理财小组审核盖章不准入帐。
The chaotic financial management at the village level restricts the development of various undertakings in the rural areas, undermines the cohesion and combat effectiveness of the collective economic organizations and affects the consolidation of the party-masses, the relations between cadres and the masses and the grass-roots political power. The author believes that to do a good job of village financial management, should start from several aspects. First, to strengthen village-level financial management, to improve the quality of financial management The overall quality of the village two committees, especially the village party branch secretary, director and financial staff directly affect the quality of village-level financial management. We should not only just employ people fairly and select the elite, but also should integrate education, strengthen education on the party’s purpose and awareness of clean government, and help village cadres consciously regard the masses as unscrupulous, unsatisfied and dissatisfied with their satisfaction as the fundamental point of financial management. Second, strengthen the financial management at the village level, to build a balance of power system First, the financial expenditure management system. Clearly stipulate the number of contracted projects and fees in the village, subject to what procedures for research and decision. Second, approval of financial expenses system. The implementation of “a pen, a chapter” strict examination and approval, incomplete invoice not allowed to be approved, no financial management team not allowed to check the seal.