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山东省曲阜市认真贯彻实施中央和山东省《农民承担费用和劳务管理条例》,对乡镇统筹资金实行“一个漏斗向下”’的管理办法,做到了“提、管、用”三位一体,形成了有效的监督管理约束机制,有效地遏制了统筹资金管理使用混乱现象的发生。其具体做法是: 一是严格预算审批制度。对各乡镇经人代会通过上报的统筹资金预算方案,市减负部门严格按照《条例》和有关政策规定,严格审核,对增项加码、搭车收费、擅自增加农民负担的坚决不予审批。经审批后的预算方案及时分解到户,以此为依据填写农民负担卡,凭卡收取乡村统筹提留,负担卡以外的其他收费,农民有权拒交。 二是建立健全各项管理制度。为规范统筹资金的管理活动,依据《会计法》的有关规定,结合统筹资金管理的特点,市统一制定了《现金管理制度》、《银行存款管理制度》、《开支审批制度》、《报账制度》,用制度规范约束管理行为。
Qufu City, Shandong Province, conscientiously implemented the “Regulations on Undertaking Farmers’ Expenses and Labor Services” of the Central and Shandong Provinces and implemented a “one funnel downward” approach to the overall planning of township funds so as to achieve the trinity of “mention, administration and use” and formed a Effective supervision and management of the binding mechanism, effectively curbing the use of co-ordinated fund management chaos phenomenon. The specific approach is: First, strict budget approval system. On the township and town people’s congress passed the unified capital budget proposal, municipal departments responsible for reducing burdens strictly in accordance with the “Regulations” and the relevant policies and regulations, rigorous review of the additional items overweight, ride charges, without authorization to increase the burden on farmers firmly rejected. After examination and approval of the budget scheme promptly decomposed into households, fill in the peasant burden card on the basis of this, and collect all fees and charges other than the card issued by the village as a whole and paid by the card. The peasants have the right to refuse to pay. Second, establish and improve the management system. In order to standardize the management of funds pooling, in accordance with the relevant provisions of the Accounting Law and in the light of the characteristics of overall fund management, the city formulated the “Cash Management System,” “Bank Deposit Management System,” “Expenses Approval System,” and “Reimbursement System ”, Use the system to regulate the management behavior.