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长期以来,对农村集体经济的财务管理,主要依靠党的政策指导,但是,政策性文件虽然发了不少,也开展过多次大检查,而混乱现象依然不减。有的村(社)长期不公布帐目,干部任意挪用公款,或挥霍浪费,或公款私存,少数人甚至有贪污行为。有的村(社)财务帐目前清后乱,该退赔的不退赔,该归还的不归还,该上缴的不上缴,该分配兑现的也不及时分配兑现。为了改变以上现象,1992年以来,金华市的一些县(市)法院用法律手段为农村集体经济组织清收欠款,收到较明显的效果。如某村原有各种拖欠款110万元,县法院采用诉讼程序与法制宣传相结合的方法,
For a long time, the financial management of the rural collective economy mainly relied on the guidance of the party’s policies. However, although a large number of policy documents were sent out and a large number of inspections were carried out, the chaos was still diminishing. Some villages (associations) have long kept their accounts open, cadres arbitrarily embezzle public funds, squandered their money, or publicly deposited their funds in private funds. Some people even have acts of corruption. Some villages (social) financial account after the chaos after the recovery of the indemnities, the return is not returned, the turnaround is not turned over, the distribution of cash is not distributed in a timely manner. In order to change the above phenomenon, since 1992, some county (city) courts in Jinhua City have used legal means to collect debts from rural collective economic organizations and have received more obvious results. If a village has all kinds of arrears of 1.1 million yuan, the county court litigation process and the legal system of publicity a combination of methods,