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一、农村财务管理中存在的主要问题 据调查,目前农村财务工作中主要存在以下几个问题。 (一)管理乱。有的村不设会计,长期不理财,不记账,村干部人人手里都有现金和单据,公私不分;有的村干部公款私存;有的乱支乱借;有的白条抵库存现金,长达数年之久;有的贪污、挪用集体资金,使集体资财和公共积累严重流失浪费。 (二)开支乱。村级支出无具体标准,随意性大,再加上有些村干部不懂财务制度和政策,乱开支现象比较严重,用公款吃喝送礼、夸张浪费惊人,乱补发款项较多,有的村干部个人开支也用公款报销。 (三)账目不齐全,记账不及时。有的村设账不完整,有的只有现金流水账,没有其他应开设的账目;有的原始凭证不完善,无公章,无经手人、审批人签字;有的记账不及时,半年记一次甚至一年记一次,不能及时反映村
First, the main problems in rural financial management According to the survey, the current rural financial work mainly in the following issues. (A) Management chaos. Some villages do not set up accounting, long-term non-financial management, do not account for the money, village cadres in the hands of all cash and documents, regardless of public or private; some village cadres private deposits; some indiscriminate chaos; some white Cash in stock for several years; some have embezzled and misappropriated collective funds, resulting in a serious loss of collective assets and public accumulation. (B) spending chaos. There is no specific standard for village-level expenditures and a large randomness. Coupled with the fact that some village cadres do not understand the financial system and policies, the phenomenon of indiscriminate spending is rather serious. Eating and drinking with public funds is exaggerated and is exaggerated. Personal expenses are also reimbursed with public funds. (C) accounts are not complete, accounting is not timely. Some villages set up accounts incomplete, and some only cash flow account, no other accounts should be opened; some original certificate is not perfect, without the seal, without the hand, the approver signature; some accounting is not timely, six months a record or even Remember once a year, can not reflect the village in time