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我国农村自从实行联产承包责任制以来,经济有了较大的发展,农民的生活水平也得到了提高。然而,目前农村财务管理松弛。村组财务存在的问题尤为突出。主要表现在: 1、财务制度松弛,收入不入帐。不少村组无章、无制、无帐。如教育费返回,国库券及上级拨付的一些工程土方款、民政救济款、部分水利补助款、林业补助款等专项资金没有入帐,甚至贪污、私分或挪作他用。2、财务手续不完备,工作不规范。一些村组报销的单据,经手、打条、领款、入帐一人包办,既无经手人,又无证明人、审批人,甚至也未注明支出事项。据调查,约有三
Since the implementation of the contract responsibility system of production by the people in the countryside in our country, the economy has made great progress and the standard of living of peasants has also been raised. However, the current rural financial management is lax. Village group finance problems are particularly prominent. Mainly in: 1, the relaxation of the financial system, income is not recorded. Many village groups no rules, no system, no account. Such as the return of education fees, treasury bills and some of the funds allocated to higher levels of earthworks, civil relief funds, some water conservancy subsidies, forestry grants and other special funds are not accounted for, or even embezzled, privately-owned or used for other purposes. 2, incomplete financial procedures, work is not standardized. Some village reimbursement documents, handling, fighting, receiving money, credited one person arranged, neither the operator, nor the witness, the approver, and even did not indicate the expenditure matters. According to the survey, there are about three