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近年来,我国农村普遍实行了集体财务委托乡镇代理服务制。这项制度的实行提高了农村集体财务会计核算,加强财务管理,促进了农村基层党风廉政建设。但是,随着制度贯彻落实的深入,一些地方出现了乡镇越权审批、违规收取代理费、账务处理不及时、财务核算不规范、票据审核把关不严等问题。解决这些问题,需要从农村集体资产财务管理工作实际出发,多措并举,逐步加强和规范农村集体财务委托代理服务,推动农村集体财务委托代理服务健康开展。
In recent years, China’s rural areas have generally implemented the collective finance entrusted township agency service system. The implementation of this system has improved rural collective financial accounting, strengthened financial management, and promoted the building of a clean government at the grassroots level in rural areas. However, with the deepening of the implementation of the system, some places have encountered such problems as the over-approval of towns and townships, the collection of agent fees in violation of regulations, the failure to handle the accounts in a timely manner, the irregularities in financial accounting and the lax auditing of bills. To solve these problems, we need to start from the reality of rural collective assets and financial management and take measures to make every effort to gradually strengthen and standardize the rural collective financial commissioned agency services so as to promote the healthy development of rural collective financial commissioned agency services.