會(hui)計(ji)(ji)管理(li)是(shi)(shi)財(cai)務管理(li)的基(ji)(ji)礎，隨著改革(ge)開(kai)放的不斷深(shen)入，市場經(jing)濟的逐步(bu)發(fa)展，會(hui)計(ji)(ji)管理(li)工作(zuo)顯得更(geng)加重要(yao)。然而，基(ji)(ji)層會(hui)計(ji)(ji)監督和財(cai)務管理(li)相對滯(zhi)后是(shi)(shi)其(qi)重要(yao)原(yuan)因(yin)。基(ji)(ji)層會(hui)計(ji)(ji)作(zuo)為資(zi)金(jin)管理(li)的第(di)一人，是(shi)(shi)落實好(hao)上級各項政策、維(wei)護(hu)好(hao)財(cai)經(jing)紀(ji)律的第(di)一防線。因(yin)此，加強基(ji)(ji)層會(hui)計(ji)(ji)管理(li)十分必要(yao)。

一(yi)、交城會(hui)計隊伍現(xian)狀

交城縣(xian)現有十(shi)個鄉(xiang)鎮，共有鄉(xiang)鎮會(hui)(hui)計(ji)31人(ren)(ren)，持證(zheng)率(lv)32.3%；40歲以上(shang)(shang)人(ren)(ren)員占(zhan)比(bi)64.5%，大(da)(da)學專(zhuan)科學歷以上(shang)(shang)占(zhan)比(bi)37.7%。共有行(xing)政事業單位167個，上(shang)(shang)崗會(hui)(hui)計(ji)196人(ren)(ren)，持證(zheng)率(lv)54.6%，40歲以上(shang)(shang)人(ren)(ren)員占(zhan)比(bi)64%，大(da)(da)專(zhuan)以上(shang)(shang)學歷占(zhan)比(bi)48%。共有150個行(xing)政村(cun)，村(cun)會(hui)(hui)計(ji)150余名，持證(zheng)率(lv)不(bu)到10%，大(da)(da)專(zhuan)以上(shang)(shang)學歷的不(bu)到8%。會(hui)(hui)計(ji)隊伍學歷低、年齡大(da)(da)、持證(zheng)率(lv)低等問題十(shi)分突出，會(hui)(hui)計(ji)隊伍建設任(ren)務艱巨。

二、會計隊伍建設(she)存在的問(wen)題

（一）會計管(guan)理機構缺(que)失，人(ren)員管(guan)理散亂(luan)

上世(shi)紀八十(shi)年代中期，我(wo)縣(xian)共有15個鄉(xiang)鎮(zhen)(zhen)(zhen)，2002年撤鄉(xiang)并鎮(zhen)(zhen)(zhen)后減(jian)少為10個，同時根(gen)據機構改革方案要求撤銷(xiao)了鄉(xiang)鎮(zhen)(zhen)(zhen)財(cai)政所，鄉(xiang)鎮(zhen)(zhen)(zhen)財(cai)務(wu)(wu)管理(li)歸并到鄉(xiang)鎮(zhen)(zhen)(zhen)統一管理(li)。由于(yu)鄉(xiang)鎮(zhen)(zhen)(zhen)人員(yuan)變動(dong)頻繁、交流較快(kuai)，專門的財(cai)務(wu)(wu)管理(li)機構缺(que)失后人員(yuan)管理(li)相對散亂(luan)，財(cai)務(wu)(wu)管理(li)也存(cun)在交接不(bu)暢、管理(li)混(hun)亂(luan)的問題。

一、近兩年漣源市村級(ji)財務管(guan)理工作取(qu)得的成(cheng)績

村(cun)級財(cai)務(wu)管(guan)理是農(nong)(nong)民(min)最(zui)為關注(zhu)的(de)、影響(xiang)農(nong)(nong)民(min)生(sheng)產積極性和農(nong)(nong)村(cun)社會穩定的(de)一項非常重要的(de)工(gong)作(zuo)。近兩年來(lai)，在(zai)市委(wei)政府的(de)正(zheng)確領導下，村(cun)級財(cai)務(wu)管(guan)理工(gong)作(zuo)取得了較(jiao)大的(de)突破(po)。

一(yi)是(shi)推行(xing)村(cun)(cun)(cun)賬鄉(xiang)鎮(zhen)代(dai)(dai)管(guan)(guan)，改(gai)革財務管(guan)(guan)理(li)方法。自2001年(nian)xxx鎮(zhen)率先開(kai)(kai)展以來，到目前為止，已有14個(ge)鄉(xiang)鎮(zhen)的(de)(de)400多個(ge)村(cun)(cun)(cun)實行(xing)了村(cun)(cun)(cun)賬鄉(xiang)鎮(zhen)代(dai)(dai)管(guan)(guan)。在(zai)村(cun)(cun)(cun)賬鄉(xiang)鎮(zhen)代(dai)(dai)管(guan)(guan)的(de)(de)過渡過程中，全市共(gong)(gong)清理(li)審計出(chu)違(wei)紀金額52萬(wan)元(yuan)，退賠45萬(wan)元(yuan)。共(gong)(gong)處理(li)遺留(liu)問題810個(ge)，代(dai)(dai)為結束舊賬、建立(li)新賬的(de)(de)150個(ge)村(cun)(cun)(cun)，打好會計移交85個(ge)村(cun)(cun)(cun)，解決重點(dian)上(shang)訪村(cun)(cun)(cun)28個(ge)。村(cun)(cun)(cun)賬站代(dai)(dai)管(guan)(guan)后，各農經站認真(zhen)督促各村(cun)(cun)(cun)強化(hua)民主(zhu)理(li)財和財務公開(kai)(kai)制度，做到做一(yi)次(ci)賬，實行(xing)一(yi)次(ci)民主(zhu)理(li)財活動和一(yi)次(ci)財務公開(kai)(kai)。

二是圍繞(rao)規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，開(kai)(kai)展(zhan)了(le)一系列財(cai)(cai)(cai)務(wu)(wu)(wu)活動。第一、搞好業(ye)務(wu)(wu)(wu)培訓。市(shi)農(nong)(nong)經局(ju)編寫了(le)一本約十萬余字的(de)(de)(de)《村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)》教材，內容涉及村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)會計核算(suan)、財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制度、民(min)主理(li)(li)(li)(li)(li)財(cai)(cai)(cai)、農(nong)(nong)村(cun)(cun)財(cai)(cai)(cai)務(wu)(wu)(wu)審(shen)計等，作(zuo)(zuo)為(wei)村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)規(gui)(gui)范(fan)(fan)化(hua)(hua)的(de)(de)(de)藍(lan)本。并組(zu)織(zhi)培訓、學習和(he)實施。第二、開(kai)(kai)展(zhan)村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)知(zhi)識(shi)競(jing)賽(sai)。去年(nian)(nian)(nian)(nian)11月初，市(shi)里集中舉辦了(le)一期(qi)"村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)知(zhi)識(shi)競(jing)賽(sai)"，有(you)104個(ge)(ge)由(you)各個(ge)(ge)鄉鎮(zhen)挑(tiao)選(xuan)出(chu)來的(de)(de)(de)村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)人員和(he)鄉鎮(zhen)農(nong)(nong)經人員參加了(le)現(xian)(xian)場比武，促進了(le)規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)知(zhi)識(shi)的(de)(de)(de)普及。第三(san)、全(quan)(quan)面(mian)實行(xing)(xing)(xing)年(nian)(nian)(nian)(nian)檢(jian)(jian)年(nian)(nian)(nian)(nian)審(shen)。去年(nian)(nian)(nian)(nian)五月份(fen)，市(shi)里組(zu)織(zhi)在(zai)全(quan)(quan)市(shi)逐村(cun)(cun)開(kai)(kai)展(zhan)了(le)一次年(nian)(nian)(nian)(nian)度檢(jian)(jian)查與(yu)審(shen)計活動（簡稱年(nian)(nian)(nian)(nian)檢(jian)(jian)年(nian)(nian)(nian)(nian)審(shen)），對(dui)基本符合規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)要求的(de)(de)(de)村(cun)(cun)發給<年(nian)(nian)(nian)(nian)檢(jian)(jian)年(nian)(nian)(nian)(nian)審(shen)登(deng)(deng)記證>進行(xing)(xing)(xing)登(deng)(deng)記；對(dui)有(you)問題(ti)的(de)(de)(de)村(cun)(cun)，指(zhi)(zhi)(zhi)出(chu)問題(ti)，限期(qi)整(zheng)改(gai)后，再進行(xing)(xing)(xing)登(deng)(deng)記；對(dui)較差的(de)(de)(de)村(cun)(cun)，市(shi)里和(he)鄉鎮(zhen)進行(xing)(xing)(xing)重(zhong)點(dian)幫助(zhu)。在(zai)年(nian)(nian)(nian)(nian)檢(jian)(jian)年(nian)(nian)(nian)(nian)審(shen)的(de)(de)(de)過程中，發現(xian)(xian)并指(zhi)(zhi)(zhi)出(chu)和(he)糾正的(de)(de)(de)問題(ti)1000余個(ge)(ge)，155個(ge)(ge)村(cun)(cun)限期(qi)整(zheng)改(gai)，85個(ge)(ge)村(cun)(cun)重(zhong)點(dian)幫助(zhu)。第四(si)、全(quan)(quan)市(shi)實行(xing)(xing)(xing)了(le)三(san)個(ge)(ge)統一：即統一印發了(le)包括現(xian)(xian)金(jin)存(cun)款管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、開(kai)(kai)支審(shen)批、票據管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)等十幾項(xiang)村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制度；統一了(le)村(cun)(cun)級使用的(de)(de)(de)收款收據；統一了(le)賬務(wu)(wu)(wu)處理(li)(li)(li)(li)(li)程序。第五、開(kai)(kai)展(zhan)村(cun)(cun)級財(cai)(cai)(cai)務(wu)(wu)(wu)規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)示范(fan)(fan)村(cun)(cun)建(jian)(jian)設(she)。通過指(zhi)(zhi)(zhi)導、輔導，全(quan)(quan)市(shi)按規(gui)(gui)范(fan)(fan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)標準確立(li)了(le)80個(ge)(ge)示范(fan)(fan)村(cun)(cun)。通過示范(fan)(fan)村(cun)(cun)建(jian)(jian)設(she)，使我市(shi)農(nong)(nong)村(cun)(cun)集體財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工作(zuo)(zuo)全(quan)(quan)面(mian)走上規(gui)(gui)范(fan)(fan)化(hua)(hua)軌道。第六(liu)、推行(xing)(xing)(xing)農(nong)(nong)村(cun)(cun)財(cai)(cai)(cai)務(wu)(wu)(wu)電算(suan)化(hua)(hua)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)。現(xian)(xian)已在(zai)七星街鎮(zhen)和(he)斗(dou)笠山鎮(zhen)試(shi)運行(xing)(xing)(xing)，效(xiao)果良好。

三是實行多種監督措施，逐(zhu)步完善監督管(guan)理(li)(li)(li)(li)(li)(li)體系。第一、審(shen)(shen)計監督。市(shi)(shi)農經(jing)局成(cheng)立(li)(li)了(le)(le)審(shen)(shen)計組(zu)(zu)，各鄉鎮(zhen)農經(jing)站都配(pei)備了(le)(le)審(shen)(shen)計人員(yuan)，大部(bu)分鄉鎮(zhen)的(de)(de)(de)紀(ji)檢(jian)、監察與農經(jing)站聯合(he)辦公，開展農村(cun)(cun)財(cai)(cai)務(wu)審(shen)(shen)計。2004年，全(quan)(quan)市(shi)(shi)市(shi)(shi)鄉兩級共審(shen)(shen)計單(dan)位153個，審(shen)(shen)計出違紀(ji)金額共42萬(wan)元，其中(zhong)(zhong)，侵(qin)占貪污集體財(cai)(cai)產10人，侵(qin)占貪污金額19萬(wan)元，受(shou)處理(li)(li)(li)(li)(li)(li)人數(shu)5人，移送司法(fa)機關依法(fa)逮捕的(de)(de)(de)3人。第二、堅持民主(zhu)理(li)(li)(li)(li)(li)(li)財(cai)(cai)，強化民主(zhu)監督。全(quan)(quan)市(shi)(shi)有相當(dang)一部(bu)分村(cun)(cun)成(cheng)立(li)(li)了(le)(le)民主(zhu)理(li)(li)(li)(li)(li)(li)財(cai)(cai)小(xiao)組(zu)(zu)。搞得較好的(de)(de)(de)如七星街鎮(zhen)還(huan)建立(li)(li)了(le)(le)民主(zhu)理(li)(li)(li)(li)(li)(li)財(cai)(cai)小(xiao)組(zu)(zu)成(cheng)員(yuan)會(hui)審(shen)(shen)原始(shi)憑證的(de)(de)(de)制度，每(mei)次會(hui)審(shen)(shen)還(huan)作出了(le)(le)會(hui)審(shen)(shen)記錄，及時提(ti)出會(hui)審(shen)(shen)中(zhong)(zhong)發現(xian)的(de)(de)(de)問題。第三、認真(zhen)搞好財(cai)(cai)務(wu)清理(li)(li)(li)(li)(li)(li)。民主(zhu)理(li)(li)(li)(li)(li)(li)財(cai)(cai)小(xiao)組(zu)(zu)或(huo)由村(cun)(cun)民推選(xuan)的(de)(de)(de)清賬小(xiao)組(zu)(zu)年末對村(cun)(cun)里(li)的(de)(de)(de)財(cai)(cai)務(wu)收支(zhi)賬目進行一次全(quan)(quan)面的(de)(de)(de)清理(li)(li)(li)(li)(li)(li)，市(shi)(shi)里(li)還(huan)對清理(li)(li)(li)(li)(li)(li)程(cheng)序(xu)進行了(le)(le)統(tong)一規(gui)范。

二、xxx市村(cun)級財務管理工作目前存在的主要問題

為(wei)解決基(ji)(ji)(ji)層(ceng)小(xiao)而散的個體私企和25人以上非公企業單獨(du)建賬(zhang)率不高，且存在(zai)部分(fen)“休(xiu)眠(mian)”賬(zhang)戶，工(gong)會(hui)(hui)經(jing)費不提取、少(shao)提取，預(yu)決算制(zhi)度(du)執(zhi)行不夠嚴格規(gui)范(fan)等問題(ti)，浙(zhe)江(jiang)省(sheng)湖州市南潯區總工(gong)會(hui)(hui)積極探(tan)索創立“基(ji)(ji)(ji)層(ceng)財(cai)務(wu)經(jing)審(shen)(shen)指(zhi)導員”制(zhi)度(du)，夯實和拓展基(ji)(ji)(ji)層(ceng)工(gong)會(hui)(hui)財(cai)務(wu)經(jing)審(shen)(shen)規(gui)范(fan)化建設，使工(gong)會(hui)(hui)財(cai)務(wu)和經(jing)審(shen)(shen)工(gong)作更好地服從(cong)和服務(wu)于工(gong)會(hui)(hui)工(gong)作大局，服從(cong)和服務(wu)于職工(gong)群眾。我們的主要做法是：

一、摸(mo)清問題，找準基(ji)層工(gong)會(hui)建會(hui)難、建賬更難及做賬不規范的主因(yin)

（一(yi)）部分鄉鎮(zhen)領(ling)導對(dui)(dui)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)重要(yao)性認(ren)識(shi)(shi)不夠。以(yi)前，南潯(xun)區(qu)鄉鎮(zhen)一(yi)級的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)費收繳撥(bo)付和會(hui)(hui)(hui)(hui)(hui)計核算(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)都由(you)區(qu)總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)統(tong)一(yi)管理，鄉鎮(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)費預決算(suan)管理調整(zheng)滯后，由(you)此帶(dai)來了(le)(le)鄉鎮(zhen)領(ling)導對(dui)(dui)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)認(ren)識(shi)(shi)的(de)(de)不足。另外，因南潯(xun)區(qu)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)業(ye)(ye)一(yi)直以(yi)木地板、電機、電梯、紡織業(ye)(ye)等小微企(qi)業(ye)(ye)為主，且新老更替(ti)速度(du)(du)快，影響了(le)(le)基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)建(jian)設(she)，也影響了(le)(le)部分鄉鎮(zhen)領(ling)導對(dui)(dui)基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)建(jian)會(hui)(hui)(hui)(hui)(hui)建(jian)賬(zhang)重要(yao)性的(de)(de)認(ren)識(shi)(shi)。（二）鄉鎮(zhen)及(ji)基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)專業(ye)(ye)人(ren)員缺乏(fa)。鄉鎮(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)干(gan)部大(da)多(duo)是一(yi)人(ren)兼多(duo)職，年(nian)齡偏(pian)大(da)，缺乏(fa)專業(ye)(ye)的(de)(de)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)知(zhi)識(shi)(shi)，企(qi)業(ye)(ye)基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務人(ren)員缺乏(fa)自覺鉆研工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)理論和專業(ye)(ye)知(zhi)識(shi)(shi)的(de)(de)能動(dong)性，使基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)流于形式(shi)，常常出現(xian)“不愿審(shen)(shen)(shen)、不會(hui)(hui)(hui)(hui)(hui)審(shen)(shen)(shen)、不敢審(shen)(shen)(shen)”的(de)(de)情況。再加上鄉鎮(zhen)所屬(shu)企(qi)業(ye)(ye)小而散，鄉鎮(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)干(gan)部沒有(you)精力對(dui)(dui)所有(you)基(ji)層(ceng)企(qi)業(ye)(ye)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)做到及(ji)時(shi)全面(mian)指導監督，導致基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)質量和實效無(wu)法(fa)保障。（三(san)）工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)考核力度(du)(du)不夠。一(yi)直以(yi)來，南潯(xun)區(qu)總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)對(dui)(dui)照(zhao)市總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)對(dui)(dui)區(qu)總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)考核內(nei)容，在每年(nian)下發的(de)(de)對(dui)(dui)鄉鎮(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)重點工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)考核中(zhong)，工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)財(cai)務經(jing)(jing)(jing)審(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)考核占比(bi)不高(gao)，考核科(ke)目(mu)單一(yi)，面(mian)對(dui)(dui)基(ji)層(ceng)工(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)建(jian)會(hui)(hui)(hui)(hui)(hui)建(jian)賬(zhang)實際(ji)，需(xu)要(yao)及(ji)時(shi)調整(zheng)，加大(da)考核力度(du)(du)。

二、找準對策，探索建立基層(ceng)工會財務(wu)經審指導(dao)員(yuan)制度(du)

本著(zhu)既(ji)實(shi)(shi)(shi)事(shi)求(qiu)是又與(yu)時(shi)(shi)俱進(jin)的(de)(de)(de)(de)(de)(de)(de)原則，在(zai)(zai)深入調查研究(jiu)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)存在(zai)(zai)的(de)(de)(de)(de)(de)(de)(de)弊病后，區總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)創新(xin)建(jian)立(li)“南(nan)潯(xun)區基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)”，通(tong)過(guo)(guo)區總(zong)委托(tuo)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)聘任基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)，以(yi)(yi)考(kao)核(he)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)推(tui)進(jin)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，實(shi)(shi)(shi)現與(yu)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)組(zu)織(zhi)的(de)(de)(de)(de)(de)(de)(de)無縫對接(jie)，夯(hang)實(shi)(shi)(shi)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)能(neng)力(li)和(he)(he)(he)規范(fan)化(hua)建(jian)設(she)，解決了以(yi)(yi)往(wang)建(jian)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)難(nan)、建(jian)賬(zhang)(zhang)(zhang)更難(nan)以(yi)(yi)及做賬(zhang)(zhang)(zhang)不規范(fan)問題(ti)。（一(yi)(yi)）加強組(zu)織(zhi)領(ling)導(dao)，提(ti)高(gao)思(si)想認(ren)識(shi)。2016年(nian)(nian)，區總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)正式(shi)將鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)賬(zhang)(zhang)(zhang)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管理(li)權下(xia)(xia)放，鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)成(cheng)為(wei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)使用和(he)(he)(he)核(he)算(suan)的(de)(de)(de)(de)(de)(de)(de)責(ze)任主體，經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)收(shou)繳(jiao)和(he)(he)(he)使用實(shi)(shi)(shi)現鎮(zhen)(zhen)(zhen)(zhen)（開(kai)發區）財(cai)(cai)(cai)(cai)(cai)政辦和(he)(he)(he)區總(zong)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部門雙重監管，解決了以(yi)(yi)往(wang)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)賬(zhang)(zhang)(zhang)目(mu)(mu)“看得見(jian)的(de)(de)(de)(de)(de)(de)(de)管不著(zhu)，管得著(zhu)的(de)(de)(de)(de)(de)(de)(de)看不見(jian)”的(de)(de)(de)(de)(de)(de)(de)問題(ti)。同(tong)時(shi)(shi)，要(yao)求(qiu)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)建(jian)立(li)健全工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)預(yu)決算(suan)管理(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)，每年(nian)(nian)12月編(bian)制(zhi)(zhi)(zhi)下(xia)(xia)一(yi)(yi)年(nian)(nian)度(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)區級(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)預(yu)算(suan)計(ji)(ji)劃，并設(she)置(zhi)半年(nian)(nian)度(du)(du)(du)(du)預(yu)算(suan)調整制(zhi)(zhi)(zhi)度(du)(du)(du)(du)，確保(bao)“工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)有目(mu)(mu)標(biao)(biao)，執行有監控(kong)，完(wan)(wan)成(cheng)有評(ping)價”。通(tong)過(guo)(guo)這些舉(ju)措，切實(shi)(shi)(shi)強化(hua)了鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)對工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)重要(yao)性認(ren)識(shi)，提(ti)高(gao)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)對工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)認(ren)識(shi)，扎實(shi)(shi)(shi)推(tui)進(jin)基(ji)(ji)(ji)(ji)層財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)向縱深廣發展。（二）明(ming)確考(kao)核(he)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)，抓好工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)落(luo)實(shi)(shi)(shi)。為(wei)進(jin)一(yi)(yi)步夯(hang)實(shi)(shi)(shi)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)基(ji)(ji)(ji)(ji)礎(chu)，南(nan)潯(xun)區總(zong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)改變以(yi)(yi)往(wang)上對下(xia)(xia)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)監督的(de)(de)(de)(de)(de)(de)(de)單一(yi)(yi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)模式(shi)，出臺了2016年(nian)(nian)《南(nan)潯(xun)區基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)施意(yi)見(jian)》，旨在(zai)(zai)前(qian)移工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)重心，提(ti)升(sheng)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)建(jian)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)建(jian)賬(zhang)(zhang)(zhang)率，同(tong)時(shi)(shi)提(ti)高(gao)對基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)查實(shi)(shi)(shi)效，以(yi)(yi)此推(tui)動鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)全覆蓋，嚴控(kong)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)資金，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)下(xia)(xia)沉最大限(xian)度(du)(du)(du)(du)地服(fu)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)于職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)群(qun)眾(zhong)，推(tui)進(jin)我區工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)全面提(ti)升(sheng)到(dao)(dao)一(yi)(yi)個新(xin)水平(ping)。實(shi)(shi)(shi)施意(yi)見(jian)下(xia)(xia)設(she)7個考(kao)核(he)項目(mu)(mu)：指(zhi)(zhi)導(dao)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)賬(zhang)(zhang)(zhang)戶開(kai)設(she)及相(xiang)關制(zhi)(zhi)(zhi)度(du)(du)(du)(du)建(jian)立(li)；及時(shi)(shi)撥繳(jiao)計(ji)(ji)提(ti)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)費(fei)(fei)(fei)到(dao)(dao)賬(zhang)(zhang)(zhang)；指(zhi)(zhi)導(dao)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)編(bian)制(zhi)(zhi)(zhi)預(yu)決算(suan)；開(kai)展基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)互(hu)查互(hu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)；基(ji)(ji)(ji)(ji)層經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)臺賬(zhang)(zhang)(zhang)規范(fan)化(hua)建(jian)設(she)；培(pei)育(yu)重點骨(gu)干工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)收(shou)支(zhi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)項目(mu)(mu)；提(ti)高(gao)基(ji)(ji)(ji)(ji)層工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)水平(ping)。每個考(kao)核(he)項目(mu)(mu)分解到(dao)(dao)位，明(ming)確完(wan)(wan)成(cheng)時(shi)(shi)限(xian)，對應(ying)考(kao)核(he)分值。每年(nian)(nian)年(nian)(nian)底(di)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)提(ti)供詳實(shi)(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)(ji)(ji)礎(chu)材料支(zhi)持考(kao)核(he)評(ping)分，按(an)考(kao)核(he)總(zong)分評(ping)定優秀基(ji)(ji)(ji)(ji)層財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)，堅持物質與(yu)精神獎勵并重，推(tui)進(jin)該(gai)項工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)落(luo)到(dao)(dao)實(shi)(shi)(shi)處。（三）強化(hua)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)隊(dui)伍(wu)，提(ti)升(sheng)指(zhi)(zhi)導(dao)能(neng)力(li)。遵循(xun)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)組(zu)織(zhi)基(ji)(ji)(ji)(ji)礎(chu)建(jian)設(she)為(wei)先的(de)(de)(de)(de)(de)(de)(de)原則，在(zai)(zai)任務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)明(ming)確、制(zhi)(zhi)(zhi)度(du)(du)(du)(du)保(bao)障的(de)(de)(de)(de)(de)(de)(de)前(qian)提(ti)下(xia)(xia)，建(jian)立(li)一(yi)(yi)支(zhi)具有較高(gao)的(de)(de)(de)(de)(de)(de)(de)政治業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)素質的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)隊(dui)伍(wu)。首(shou)先，健全區鎮(zhen)(zhen)(zhen)(zhen)兩(liang)級(ji)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)組(zu)織(zhi)機(ji)構，區級(ji)配備(bei)好工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)(yuan)(yuan)，鎮(zhen)(zhen)(zhen)(zhen)級(ji)配備(bei)好經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)干部，明(ming)確經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)職責(ze)，完(wan)(wan)善經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)標(biao)(biao)準，細化(hua)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)流程，量(liang)化(hua)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)考(kao)核(he)標(biao)(biao)準，使經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)逐漸(jian)做到(dao)(dao)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)化(hua)、標(biao)(biao)準化(hua)、規范(fan)化(hua)。其次，建(jian)立(li)一(yi)(yi)支(zhi)具有強烈的(de)(de)(de)(de)(de)(de)(de)事(shi)業(ye)(ye)心責(ze)任感和(he)(he)(he)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)專業(ye)(ye)知(zhi)識(shi)的(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)(ji)(ji)層財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)隊(dui)伍(wu)。2016年(nian)(nian)南(nan)潯(xun)區10個鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)(zhen)(zhen)共聘請了16名(ming)基(ji)(ji)(ji)(ji)層財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)，主要(yao)來自三種類型：鎮(zhen)(zhen)(zhen)(zhen)財(cai)(cai)(cai)(cai)(cai)政辦人(ren)員(yuan)(yuan)(yuan)(yuan)、企業(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)(yuan)(yuan)(yuan)、稅(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師事(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)所人(ren)員(yuan)(yuan)(yuan)(yuan)。再(zai)次，通(tong)過(guo)(guo)定期培(pei)訓、文件(jian)精神實(shi)(shi)(shi)時(shi)(shi)傳(chuan)達(da)、跨鎮(zhen)(zhen)(zhen)(zhen)互(hu)相(xiang)交流等方式(shi)，確保(bao)和(he)(he)(he)提(ti)升(sheng)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)成(cheng)員(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)基(ji)(ji)(ji)(ji)層財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)(jing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)指(zhi)(zhi)導(dao)員(yuan)(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)法律(lv)、財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)、審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)專業(ye)(ye)知(zhi)識(shi)和(he)(he)(he)按(an)程序辦事(shi)的(de)(de)(de)(de)(de)(de)(de)能(neng)力(li)。

三、夯實基礎，基層(ceng)工會財務(wu)經審工作初見成效(xiao)

一、近(jin)兩年漣源市村級(ji)財(cai)務管理工(gong)作取得的(de)成績

村(cun)級財(cai)(cai)務管(guan)理是農(nong)民最為關注的(de)(de)(de)、影響農(nong)民生產(chan)積極性和農(nong)村(cun)社會穩(wen)定的(de)(de)(de)一項非(fei)常重要的(de)(de)(de)工作(zuo)(zuo)。近兩年來，在市委政府的(de)(de)(de)正確領導下，村(cun)級財(cai)(cai)務管(guan)理工作(zuo)(zuo)取得了較大的(de)(de)(de)突破。

一(yi)(yi)是推行(xing)村(cun)賬(zhang)鄉(xiang)(xiang)鎮(zhen)代管，改革財(cai)(cai)務(wu)(wu)管理(li)方法(fa)。自2001年xxx鎮(zhen)率先開(kai)展以來，到目前為止，已(yi)有14個鄉(xiang)(xiang)鎮(zhen)的(de)400多個村(cun)實行(xing)了村(cun)賬(zhang)鄉(xiang)(xiang)鎮(zhen)代管。在(zai)村(cun)賬(zhang)鄉(xiang)(xiang)鎮(zhen)代管的(de)過渡過程中，全市(shi)共(gong)清理(li)審(shen)計出違紀金額52萬元(yuan)，退賠(pei)45萬元(yuan)。共(gong)處(chu)理(li)遺(yi)留問題810個，代為結束(shu)舊賬(zhang)、建立新賬(zhang)的(de)150個村(cun)，打好會計移交(jiao)85個村(cun)，解決重(zhong)點上訪村(cun)28個。村(cun)賬(zhang)站代管后，各(ge)(ge)農經站認真督(du)促各(ge)(ge)村(cun)強化民主(zhu)理(li)財(cai)(cai)和(he)財(cai)(cai)務(wu)(wu)公開(kai)制度，做到做一(yi)(yi)次(ci)賬(zhang)，實行(xing)一(yi)(yi)次(ci)民主(zhu)理(li)財(cai)(cai)活動和(he)一(yi)(yi)次(ci)財(cai)(cai)務(wu)(wu)公開(kai)。

二是圍繞(rao)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)，開(kai)(kai)展(zhan)(zhan)了(le)一(yi)系列財(cai)(cai)(cai)(cai)(cai)務(wu)活動。第一(yi)、搞好業(ye)務(wu)培訓(xun)。市(shi)(shi)(shi)農(nong)經局編寫了(le)一(yi)本約十萬余字的(de)(de)《村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)》教材，內(nei)容涉(she)及村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)會計核算、財(cai)(cai)(cai)(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)制度、民主理(li)(li)財(cai)(cai)(cai)(cai)(cai)、農(nong)村(cun)(cun)(cun)(cun)財(cai)(cai)(cai)(cai)(cai)務(wu)審(shen)計等，作為村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)規范化(hua)(hua)的(de)(de)藍本。并組織(zhi)培訓(xun)、學(xue)習和實施。第二、開(kai)(kai)展(zhan)(zhan)村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)知識競賽(sai)。去(qu)年(nian)(nian)(nian)11月(yue)初，市(shi)(shi)(shi)里集(ji)中舉辦了(le)一(yi)期"村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)知識競賽(sai)"，有(you)104個(ge)由(you)各個(ge)鄉鎮挑選出(chu)來(lai)的(de)(de)村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)人員和鄉鎮農(nong)經人員參加了(le)現(xian)場比武(wu)，促進了(le)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)知識的(de)(de)普及。第三、全(quan)面實行(xing)(xing)年(nian)(nian)(nian)檢年(nian)(nian)(nian)審(shen)。去(qu)年(nian)(nian)(nian)五月(yue)份(fen)，市(shi)(shi)(shi)里組織(zhi)在全(quan)市(shi)(shi)(shi)逐村(cun)(cun)(cun)(cun)開(kai)(kai)展(zhan)(zhan)了(le)一(yi)次年(nian)(nian)(nian)度檢查與(yu)審(shen)計活動（簡稱年(nian)(nian)(nian)檢年(nian)(nian)(nian)審(shen)），對基本符(fu)合(he)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)要求的(de)(de)村(cun)(cun)(cun)(cun)發給<年(nian)(nian)(nian)檢年(nian)(nian)(nian)審(shen)登記證>進行(xing)(xing)登記；對有(you)問(wen)題(ti)的(de)(de)村(cun)(cun)(cun)(cun)，指(zhi)出(chu)問(wen)題(ti)，限(xian)期整改(gai)(gai)后，再進行(xing)(xing)登記；對較(jiao)差的(de)(de)村(cun)(cun)(cun)(cun)，市(shi)(shi)(shi)里和鄉鎮進行(xing)(xing)重點幫助。在年(nian)(nian)(nian)檢年(nian)(nian)(nian)審(shen)的(de)(de)過程中，發現(xian)并指(zhi)出(chu)和糾正的(de)(de)問(wen)題(ti)1000余個(ge)，155個(ge)村(cun)(cun)(cun)(cun)限(xian)期整改(gai)(gai)，85個(ge)村(cun)(cun)(cun)(cun)重點幫助。第四、全(quan)市(shi)(shi)(shi)實行(xing)(xing)了(le)三個(ge)統一(yi)：即統一(yi)印發了(le)包括現(xian)金存(cun)款管(guan)(guan)(guan)理(li)(li)、開(kai)(kai)支審(shen)批(pi)、票據(ju)管(guan)(guan)(guan)理(li)(li)等十幾項村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)制度；統一(yi)了(le)村(cun)(cun)(cun)(cun)級(ji)使用的(de)(de)收款收據(ju)；統一(yi)了(le)賬務(wu)處理(li)(li)程序。第五、開(kai)(kai)展(zhan)(zhan)村(cun)(cun)(cun)(cun)級(ji)財(cai)(cai)(cai)(cai)(cai)務(wu)規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)示(shi)范村(cun)(cun)(cun)(cun)建設。通過指(zhi)導(dao)、輔導(dao)，全(quan)市(shi)(shi)(shi)按規范化(hua)(hua)管(guan)(guan)(guan)理(li)(li)標(biao)準確立了(le)80個(ge)示(shi)范村(cun)(cun)(cun)(cun)。通過示(shi)范村(cun)(cun)(cun)(cun)建設，使我市(shi)(shi)(shi)農(nong)村(cun)(cun)(cun)(cun)集(ji)體(ti)財(cai)(cai)(cai)(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)工作全(quan)面走上規范化(hua)(hua)軌道。第六(liu)、推行(xing)(xing)農(nong)村(cun)(cun)(cun)(cun)財(cai)(cai)(cai)(cai)(cai)務(wu)電(dian)算化(hua)(hua)管(guan)(guan)(guan)理(li)(li)。現(xian)已在七星(xing)街(jie)鎮和斗(dou)笠山鎮試(shi)運行(xing)(xing)，效果良好。

三是實行(xing)多(duo)種監督(du)(du)措施，逐步完善監督(du)(du)管理(li)體系。第一、審(shen)(shen)計(ji)(ji)監督(du)(du)。市農(nong)經局(ju)成(cheng)立了(le)審(shen)(shen)計(ji)(ji)組，各(ge)鄉(xiang)鎮農(nong)經站(zhan)都配備了(le)審(shen)(shen)計(ji)(ji)人(ren)員(yuan)，大部(bu)分鄉(xiang)鎮的(de)紀(ji)(ji)檢、監察與(yu)農(nong)經站(zhan)聯合(he)辦(ban)公，開展農(nong)村(cun)財(cai)務(wu)(wu)審(shen)(shen)計(ji)(ji)。2004年，全(quan)(quan)市市鄉(xiang)兩級(ji)共審(shen)(shen)計(ji)(ji)單(dan)位153個，審(shen)(shen)計(ji)(ji)出(chu)違紀(ji)(ji)金額共42萬元，其中，侵(qin)(qin)占貪污(wu)集體財(cai)產10人(ren)，侵(qin)(qin)占貪污(wu)金額19萬元，受處(chu)理(li)人(ren)數5人(ren)，移送司法機關依(yi)法逮捕的(de)3人(ren)。第二、堅(jian)持(chi)民(min)(min)(min)(min)主理(li)財(cai)，強化民(min)(min)(min)(min)主監督(du)(du)。全(quan)(quan)市有相當(dang)一部(bu)分村(cun)成(cheng)立了(le)民(min)(min)(min)(min)主理(li)財(cai)小(xiao)組。搞得(de)較好的(de)如七星街鎮還建立了(le)民(min)(min)(min)(min)主理(li)財(cai)小(xiao)組成(cheng)員(yuan)會(hui)審(shen)(shen)原(yuan)始憑證的(de)制度(du)，每次(ci)會(hui)審(shen)(shen)還作出(chu)了(le)會(hui)審(shen)(shen)記錄，及時提(ti)出(chu)會(hui)審(shen)(shen)中發(fa)現的(de)問題。第三、認真搞好財(cai)務(wu)(wu)清(qing)理(li)。民(min)(min)(min)(min)主理(li)財(cai)小(xiao)組或由村(cun)民(min)(min)(min)(min)推選的(de)清(qing)賬小(xiao)組年末對村(cun)里(li)的(de)財(cai)務(wu)(wu)收支賬目進行(xing)一次(ci)全(quan)(quan)面(mian)的(de)清(qing)理(li)，市里(li)還對清(qing)理(li)程序進行(xing)了(le)統(tong)一規范。

二(er)、xxx市村(cun)級財務管理工作目前存(cun)在的(de)主要(yao)問題

結合(he)我縣實(shi)際，根據(ju)部、省、市對當前農(nong)經工作(zuo)(zuo)(zuo)的(de)總體(ti)(ti)要求(qiu)。年全縣農(nong)經工作(zuo)(zuo)(zuo)的(de)總體(ti)(ti)思路(lu)是以(yi)鄧理論和“三(san)個代表”重要思想為(wei)指導，深(shen)入學習實(shi)踐科學發展觀，認真貫徹(che)落實(shi)黨(dang)的(de)屆(jie)三(san)中(zhong)全會精神，按照部、省、市、縣的(de)總體(ti)(ti)工作(zuo)(zuo)(zuo)部署，以(yi)穩(wen)定和完善農(nong)村(cun)基本(ben)經營(ying)制度為(wei)重點，以(yi)加快和規范農(nong)民專(zhuan)業合(he)作(zuo)(zuo)(zuo)社(she)發展為(wei)中(zhong)心，以(yi)農(nong)民持續增收、農(nong)村(cun)和諧(xie)穩(wen)定為(wei)目標，積極(ji)創新工作(zuo)(zuo)(zuo)思路(lu)，大(da)力推(tui)進社(she)會主(zhu)義新農(nong)村(cun)建設。

一、穩(wen)定(ding)和完善農(nong)村基本經營制度

按照(zhao)黨的屆(jie)三中全會的“現有(you)土地承包(bao)關系要保持穩定(ding)并長久不變”的要求，全面落實(shi)好農村土地承包(bao)經(jing)營權，穩定(ding)農村土地承包(bao)關系，完善農村土地承包(bao)經(jing)營權證換(huan)發工作，妥善解決遺留(liu)問題。

（一(yi)）完善農村土(tu)地承包經營權證換發(fa)(fa)的掃尾工作。各鄉(xiang)鎮(zhen)要針對(dui)去年(nian)農村土(tu)地政策(ce)落(luo)實情況監(jian)督檢(jian)查工作中發(fa)(fa)現的或可(ke)能存在的尚未得到解決(jue)的遺留問題，結合(he)當地實際，拿出可(ke)操作性強的措(cuo)施，下(xia)大決(jue)心在今(jin)年(nian)上半(ban)年(nian)堅決(jue)整(zheng)改到位，促進農村土(tu)地承包合(he)同和經營權證“兩個100％”到戶。在此基礎上，進一(yi)步(bu)完善土(tu)地承包數據(ju)的錄(lu)入與(yu)補(bu)充，于6月10日前上報縣局(ju)農經站(zhan)審核。

（二）加強農村土地承包(bao)經(jing)營權流轉的管理和服務。

1、強化(hua)宣(xuan)(xuan)傳(chuan)(chuan)發動。各鄉鎮要積(ji)(ji)極配合(he)市(shi)、縣農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)宣(xuan)(xuan)傳(chuan)(chuan)活動，結合(he)當地(di)實際，開展富有特色形(xing)式多樣的(de)宣(xuan)(xuan)傳(chuan)(chuan)。通過張貼宣(xuan)(xuan)傳(chuan)(chuan)標語(yu)、編黑板報、出宣(xuan)(xuan)傳(chuan)(chuan)欄(lan)、印宣(xuan)(xuan)傳(chuan)(chuan)冊(ce)、派宣(xuan)(xuan)傳(chuan)(chuan)車、組織相(xiang)關講座、利用廣(guang)播媒體等方式，廣(guang)泛宣(xuan)(xuan)傳(chuan)(chuan)加快農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)的(de)積(ji)(ji)極意義和(he)重要作用，大(da)力宣(xuan)(xuan)傳(chuan)(chuan)農業部《農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)管理辦(ban)法》以及(ji)《市(shi)農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)辦(ban)法（試行）》，讓廣(guang)大(da)農民真正了(le)解農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)的(de)精神實質，自愿融(rong)入(ru)到(dao)農村土(tu)(tu)地(di)承(cheng)包(bao)經(jing)營(ying)(ying)權(quan)(quan)流(liu)轉(zhuan)(zhuan)活動中去。

一、今(jin)年(nian)工作的基本情況

今(jin)年，在(zai)市(shi)委市(shi)府的領導下，我們認真貫徹落實黨(dang)在(zai)農(nong)村(cun)的各項方針政策，緊緊圍繞市(shi)委市(shi)府的中心工(gong)作，牢(lao)牢(lao)抓(zhua)住穩定和完善農(nong)村(cun)土地承包(bao)經(jing)(jing)營制度(du)、農(nong)村(cun)財務(wu)“雙代管”、農(nong)民(min)負(fu)擔監督管理(li)、農(nong)經(jing)(jing)信息化建設、涉農(nong)信訪案(an)件查處及(ji)農(nong)村(cun)會計培訓六項工(gong)作重點，大膽創新(xin)，開(kai)拓(tuo)進(jin)取，并完善落實了各項目(mu)標責任制及(ji)配套(tao)的考(kao)核制度(du)，使全(quan)市(shi)的農(nong)村(cun)經(jing)(jing)濟管理(li)工(gong)作取得明顯成效(xiao)。

（一）落實(shi)(shi)《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》方面(mian)。主(zhu)要抓(zhua)(zhua)了以下三(san)點：一是加大(da)對(dui)《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》的(de)(de)(de)(de)宣傳(chuan)力度。借(jie)市(shi)人大(da)常委(wei)(wei)會視察(cha)審議(yi)貫徹落實(shi)(shi)《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》及(ji)省實(shi)(shi)施辦法(fa)、省農(nong)業廳宣講《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》和市(shi)委(wei)(wei)組(zu)織(zhi)部牽頭舉辦全(quan)(quan)市(shi)農(nong)村(cun)(cun)(cun)支部書記(ji)、村(cun)(cun)(cun)會計培(pei)訓班的(de)(de)(de)(de)機會，安排專人宣講《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》，并(bing)按上級(ji)要求把《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)問答(da)及(ji)實(shi)(shi)施指南》、《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)培(pei)訓講義》發放到村(cun)(cun)(cun)，開展(zhan)市(shi)鄉(xiang)村(cun)(cun)(cun)三(san)級(ji)聯動普法(fa)宣傳(chuan)。同(tong)時(shi)，各(ge)鄉(xiang)鎮(zhen)也(ye)對(dui)村(cun)(cun)(cun)“兩委(wei)(wei)”成員進(jin)行了集中(zhong)培(pei)訓。二是認真抓(zhua)(zhua)好各(ge)項土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)政(zheng)策的(de)(de)(de)(de)落實(shi)(shi)。我(wo)市(shi)的(de)(de)(de)(de)土(tu)地(di)(di)(di)延包(bao)工作在(zai)(zai)去年(nian)全(quan)(quan)面(mian)結(jie)束(shu)后，我(wo)們(men)針對(dui)部分鄉(xiang)鎮(zhen)（村(cun)(cun)(cun)）存在(zai)(zai)的(de)(de)(de)(de)“兩園”（果園、桑園）承(cheng)(cheng)(cheng)(cheng)包(bao)問題，按照(zhao)(zhao)既依(yi)法(fa)辦事(shi)，又切(qie)實(shi)(shi)可行的(de)(de)(de)(de)原(yuan)則，對(dui)落實(shi)(shi)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)政(zheng)策不到位(wei)的(de)(de)(de)(de)村(cun)(cun)(cun)進(jin)行了穩妥(tuo)處理(li)，并(bing)要求有關鄉(xiang)鎮(zhen)（村(cun)(cun)(cun)）按照(zhao)(zhao)《農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)法(fa)》，結(jie)合秋種換茬，制(zhi)定(ding)方案，確(que)保政(zheng)策落實(shi)(shi)到位(wei)。同(tong)時(shi)規范(fan)農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)經營(ying)流轉，使其在(zai)(zai)穩定(ding)家庭承(cheng)(cheng)(cheng)(cheng)包(bao)經營(ying)制(zhi)度的(de)(de)(de)(de)前提下，按照(zhao)(zhao)依(yi)法(fa)、自(zi)愿、有償的(de)(de)(de)(de)原(yuan)則進(jin)行流轉，全(quan)(quan)市(shi)已流轉40465戶，10.5萬(wan)元。三(san)是做好農(nong)村(cun)(cun)(cun)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)信訪(fang)案件的(de)(de)(de)(de)查(cha)處工作。為及(ji)時(shi)查(cha)處信訪(fang)案件，市(shi)經管(guan)局設(she)立(li)了信訪(fang)科，一名副局長分管(guan)，并(bing)建立(li)健全(quan)(quan)了信訪(fang)接待、查(cha)處等方面(mian)的(de)(de)(de)(de)各(ge)項制(zhi)度，嚴格實(shi)(shi)行首問負(fu)責制(zhi)。今(jin)年(nian)共辦理(li)土(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)(cheng)包(bao)信訪(fang)案件40起(qi)，其中(zhong)省級(ji)2起(qi)，**市(shi)級(ji)10起(qi)，本級(ji)受(shou)理(li)28起(qi)，沒有出現被省、**市(shi)通(tong)報的(de)(de)(de)(de)案件，處結(jie)率100％。

（二(er)）農(nong)村(cun)(cun)(cun)財(cai)(cai)務(wu)管(guan)理(li)方面(mian)。針對去年(nian)(nian)年(nian)(nian)底農(nong)村(cun)(cun)(cun)兩委(wei)換(huan)屆，部分村(cun)(cun)(cun)會(hui)(hui)計(ji)(ji)更換(huan)27個(ge)(ge)(ge)村(cun)(cun)(cun)交接不(bu)及時，村(cun)(cun)(cun)兩委(wei)出(chu)(chu)現工作(zuo)(zuo)不(bu)協調(diao)，45村(cun)(cun)(cun)不(bu)審計(ji)(ji)，9個(ge)(ge)(ge)村(cun)(cun)(cun)缺會(hui)(hui)計(ji)(ji)，全(quan)(quan)市“雙(shuang)(shuang)(shuang)代(dai)管(guan)”質(zhi)量(liang)下降，我們采取措施，加(jia)(jia)(jia)大(da)力度(du)(du)。一(yi)是(shi)，幫助鄉(xiang)鎮(zhen)(zhen)搞好村(cun)(cun)(cun)會(hui)(hui)計(ji)(ji)交接，鞏固農(nong)村(cun)(cun)(cun)會(hui)(hui)計(ji)(ji)聘任制成果，實(shi)行(xing)(xing)持證(zheng)上(shang)崗，穩定農(nong)村(cun)(cun)(cun)會(hui)(hui)計(ji)(ji)隊伍(wu)。二(er)是(shi)積極(ji)參與市委(wei)組織(zhi)的(de)**村(cun)(cun)(cun)、**村(cun)(cun)(cun)、**村(cun)(cun)(cun)等農(nong)村(cun)(cun)(cun)工作(zuo)(zuo)組，幫助鄉(xiang)鎮(zhen)(zhen)清理(li)財(cai)(cai)務(wu)問題(ti)，還干部一(yi)個(ge)(ge)(ge)清白，給群眾一(yi)個(ge)(ge)(ge)明(ming)白，維護了(le)農(nong)村(cun)(cun)(cun)穩定。三是(shi)堅(jian)持月公開或季(ji)(ji)度(du)(du)督查(cha)(cha)制度(du)(du)，嚴把代(dai)管(guan)資金(jin)(jin)關，對鄉(xiang)鎮(zhen)(zhen)代(dai)管(guan)資金(jin)(jin)帳戶認真核(he)查(cha)(cha)，并建立會(hui)(hui)計(ji)(ji)、出(chu)(chu)納相互制約(yue)制度(du)(du)，徹底解決一(yi)人既(ji)管(guan)帳又管(guan)錢的(de)問題(ti)，提(ti)高“雙(shuang)(shuang)(shuang)代(dai)管(guan)”質(zhi)量(liang)。截止今年(nian)(nian)11月底，全(quan)(quan)市**個(ge)(ge)(ge)行(xing)(xing)政(zheng)村(cun)(cun)(cun)已實(shi)行(xing)(xing)資金(jin)(jin)代(dai)管(guan)的(de)**個(ge)(ge)(ge)，占總村(cun)(cun)(cun)數的(de)98％，全(quan)(quan)市代(dai)管(guan)資金(jin)(jin)結(jie)余額達7311.4萬元(yuan)(yuan)，比第一(yi)季(ji)(ji)度(du)(du)增(zeng)加(jia)(jia)(jia)641.9萬元(yuan)(yuan)，比上(shang)年(nian)(nian)6163萬元(yuan)(yuan)增(zeng)加(jia)(jia)(jia)1147.4萬元(yuan)(yuan)，資金(jin)(jin)代(dai)管(guan)率80％以上(shang)的(de)村(cun)(cun)(cun)639個(ge)(ge)(ge)，占總村(cun)(cun)(cun)數的(de)78％，比第一(yi)季(ji)(ji)度(du)(du)增(zeng)加(jia)(jia)(jia)19個(ge)(ge)(ge)。四是(shi)在(zai)搞好調(diao)查(cha)(cha)和廣泛征求意見(jian)的(de)基(ji)礎(chu)上(shang)，市局(ju)(ju)印發了(le)《**市農(nong)村(cun)(cun)(cun)財(cai)(cai)務(wu)“雙(shuang)(shuang)(shuang)代(dai)管(guan)”工作(zuo)(zuo)規范標準(zhun)》，統一(yi)設置了(le)定期報表(biao)，統一(yi)了(le)口徑，實(shi)行(xing)(xing)了(le)規范管(guan)理(li)。五是(shi)強化(hua)考(kao)核(he)機制，根(gen)據**市政(zheng)府(fu)《二(er)○○五年(nian)(nian)農(nong)村(cun)(cun)(cun)工作(zuo)(zuo)綜(zong)合考(kao)核(he)辦法》，我局(ju)(ju)印發了(le)《**市農(nong)村(cun)(cun)(cun)財(cai)(cai)務(wu)“雙(shuang)(shuang)(shuang)代(dai)管(guan)”工作(zuo)(zuo)百分考(kao)核(he)辦法》，對各項(xiang)工作(zuo)(zuo)進行(xing)(xing)了(le)量(liang)化(hua)考(kao)核(he)，市經管(guan)局(ju)(ju)每季(ji)(ji)度(du)(du)對各鄉(xiang)鎮(zhen)(zhen)農(nong)村(cun)(cun)(cun)財(cai)(cai)務(wu)“雙(shuang)(shuang)(shuang)代(dai)管(guan)”工作(zuo)(zuo)進行(xing)(xing)督查(cha)(cha)，并將(jiang)督查(cha)(cha)情況書面(mian)通報到(dao)鄉(xiang)鎮(zhen)(zhen)，促(cu)進鄉(xiang)鎮(zhen)(zhen)“雙(shuang)(shuang)(shuang)代(dai)管(guan)”工作(zuo)(zuo)的(de)平衡發展。

（三(san)）減輕農(nong)(nong)民負(fu)擔(dan)工作(zuo)。主要抓了(le)以下幾點：一(yi)是按照**市(shi)(shi)去年(nian)年(nian)底對(dui)我市(shi)(shi)檢查(cha)(cha)(cha)(cha)反饋的(de)(de)情(qing)況，結合(he)本(ben)市(shi)(shi)實(shi)際，元月份(fen)向(xiang)市(shi)(shi)委市(shi)(shi)府(fu)作(zuo)了(le)全(quan)面(mian)匯報，認真(zhen)落實(shi)**書記批(pi)(pi)示(shi)精(jing)神，加大督查(cha)(cha)(cha)(cha)力度，三(san)月下旬，**市(shi)(shi)長親自組(zu)(zu)織農(nong)(nong)工辦、監察局、農(nong)(nong)稅(shui)局、經管局15名同志分(fen)四個(ge)小組(zu)(zu)對(dui)全(quan)市(shi)(shi)15處鄉鎮(zhen)2004年(nian)農(nong)(nong)民負(fu)擔(dan)工作(zuo)進行(xing)了(le)全(quan)面(mian)檢查(cha)(cha)(cha)(cha)，以**市(shi)(shi)委檢查(cha)(cha)(cha)(cha)反饋的(de)(de)8個(ge)問(wen)(wen)題(ti)和陳書記的(de)(de)批(pi)(pi)示(shi)為(wei)重(zhong)點，采取看文件、資(zi)料(liao)、賬簿和入村入戶(hu)調查(cha)(cha)(cha)(cha)相結合(he)方(fang)式，共抽查(cha)(cha)(cha)(cha)了(le)34個(ge)村，102個(ge)農(nong)(nong)戶(hu)，并對(dui)檢查(cha)(cha)(cha)(cha)出的(de)(de)問(wen)(wen)題(ti)限(xian)期落實(shi)了(le)整改(gai)措(cuo)施(shi)。二是認真(zhen)落實(shi)征地(di)補償(chang)、糧食直(zhi)補、“兩工”使(shi)用、“一(yi)事(shi)(shi)一(yi)議”等(deng)農(nong)(nong)負(fu)政策(ce)。全(quan)市(shi)(shi)征地(di)補償(chang)費(fei)撥付到(dao)位(wei)，今(jin)年(nian)全(quan)市(shi)(shi)糧食直(zhi)補面(mian)積65.5萬畝852萬元，“兩工”使(shi)用和公益事(shi)(shi)業金全(quan)部取消，“一(yi)事(shi)(shi)一(yi)議”尚未(wei)開始辦理。三(san)是完善制度規(gui)范管理。嚴格實(shi)行(xing)《農(nong)(nong)民負(fu)擔(dan)信訪(fang)(fang)責(ze)任制》、《對(dui)加重(zhong)農(nong)(nong)民負(fu)擔(dan)行(xing)為(wei)實(shi)行(xing)責(ze)任追究的(de)(de)暫行(xing)規(gui)定》等(deng)各項(xiang)制度，市(shi)(shi)、鄉、鎮(zhen)三(san)級都簽訂了(le)責(ze)任狀。同時(shi)全(quan)面(mian)實(shi)施(shi)農(nong)(nong)村義務教育收費(fei)“一(yi)費(fei)制”和報刊(kan)限(xian)額(e)制。四是規(gui)范填寫(xie)了(le)2005年(nian)度農(nong)(nong)民負(fu)擔(dan)卡(ka)17.5萬份(fen)，已于麥(mai)收前及(ji)時(shi)發放到(dao)農(nong)(nong)戶(hu)手中。由于政策(ce)落實(shi)到(dao)位(wei)，今(jin)年(nian)全(quan)市(shi)(shi)沒出現(xian)農(nong)(nong)民負(fu)擔(dan)信訪(fang)(fang)案件，是**市(shi)(shi)信訪(fang)(fang)形(xing)勢(shi)最(zui)好的(de)(de)縣市(shi)(shi)之一(yi)。

（四(si)）農(nong)經(jing)信(xin)息(xi)化(hua)建(jian)設(she)工(gong)作(zuo)(zuo)。今年，我們(men)重(zhong)點抓了鎮(zhen)級農(nong)經(jing)信(xin)息(xi)站的制度(du)建(jian)設(she)和(he)信(xin)息(xi)員業務(wu)(wu)(wu)培訓工(gong)作(zuo)(zuo)。第一季度(du)，市局在**街道和(he)**鎮(zhen)經(jing)管(guan)站進(jin)行試點，四(si)月份召開了農(nong)經(jing)信(xin)息(xi)化(hua)制度(du)建(jian)設(she)工(gong)作(zuo)(zuo)現(xian)場會，同(tong)時采取以會代訓的方(fang)式進(jin)行了業務(wu)(wu)(wu)培訓。對(dui)全市各(ge)鄉鎮(zhen)制度(du)建(jian)設(she)情(qing)況進(jin)行全面檢查，進(jin)一步(bu)完善了農(nong)業信(xin)息(xi)服(fu)務(wu)(wu)(wu)平臺，無償(chang)為(wei)農(nong)民提供(gong)產供(gong)銷和(he)技術咨詢服(fu)務(wu)(wu)(wu)，同(tong)時對(dui)收(shou)發信(xin)息(xi)數量(liang)量(liang)化(hua)指標進(jin)行考核(he)，列入經(jing)管(guan)工(gong)作(zuo)(zuo)的主要考核(he)內(nei)容。

一、農村集(ji)體(ti)經濟(ji)審計現狀

一(yi)是(shi)農(nong)村審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)作(zuo)(zuo)組織機構(gou)不(bu)適應(ying)。鄉(xiang)鎮(zhen)(zhen)綜(zong)合改(gai)革后，鄉(xiang)鎮(zhen)(zhen)農(nong)經部(bu)(bu)門被合到(dao)鄉(xiang)鎮(zhen)(zhen)財政所(suo)，縣級農(nong)經局，任務重，工(gong)作(zuo)(zuo)協調難(nan)，落實難(nan)，工(gong)作(zuo)(zuo)缺(que)乏權威性。鄉(xiang)鎮(zhen)(zhen)一(yi)級農(nong)經干部(bu)(bu)取得審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)資(zi)格證及(ji)少(shao)。同(tong)(tong)時取得審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)資(zi)格的鄉(xiang)鎮(zhen)(zhen)農(nong)經干部(bu)(bu)均(jun)是(shi)兼(jian)職審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)，充(chong)當(dang)了“既(ji)當(dang)運動員，又當(dang)裁判員”的角色(se)。近年來實行了村級財務會計(ji)(ji)(ji)(ji)委托“雙代管”，由(you)(you)于受經費等因素的影響，會計(ji)(ji)(ji)(ji)一(yi)直由(you)(you)鄉(xiang)鎮(zhen)(zhen)農(nong)經干部(bu)(bu)兼(jian)職，同(tong)(tong)時鄉(xiang)鎮(zhen)(zhen)農(nong)經干部(bu)(bu)又承擔村集體經濟審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)作(zuo)(zuo)。這(zhe)種組織機構(gou)的不(bu)適應(ying)，不(bu)可能使審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)結果取信于民(min)，從法律(lv)的角度上說也是(shi)行不(bu)通(tong)的。為確(que)保審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)機構(gou)獨(du)(du)立(li)地行使審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監督權，審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)機構(gou)必(bi)須是(shi)獨(du)(du)立(li)的專職機構(gou)，應(ying)單(dan)獨(du)(du)設置，與被審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)單(dan)位(wei)沒有組織上的隸屬關系。根據審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)的獨(du)(du)立(li)性這(zhe)一(yi)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監督本質特征(zheng)，審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)的主體應(ying)當(dang)是(shi)“獨(du)(du)立(li)”于被審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)一(yi)方之外的審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)機構(gou)和審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)人員。

二是農(nong)村(cun)(cun)(cun)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)條件不(bu)適應。一是審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)時(shi)間(jian)和工(gong)作(zuo)(zuo)精(jing)力得(de)不(bu)到保證。村(cun)(cun)(cun)集體(ti)經(jing)(jing)濟審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)的主力軍是鄉(xiang)鎮(zhen)農(nong)經(jing)(jing)員(yuan)，但是鄉(xiang)鎮(zhen)農(nong)經(jing)(jing)員(yuan)從事(shi)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)是兼(jian)職的。村(cun)(cun)(cun)集體(ti)經(jing)(jing)濟審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)時(shi)間(jian)緊、任務重，鄉(xiang)鎮(zhen)農(nong)經(jing)(jing)員(yuan)不(bu)可能象專業審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)機構(gou)一樣把(ba)主要(yao)精(jing)力花在審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)上，審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)的時(shi)間(jian)就會(hui)顯(xian)得(de)很倉促，而審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)的審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)對(dui)象又比較(jiao)多。農(nong)村(cun)(cun)(cun)集體(ti)經(jing)(jing)濟審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)的審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)對(dui)象是村(cun)(cun)(cun)一級，相對(dui)來(lai)說比較(jiao)偏遠，交通極為不(bu)便，給審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)特別是調查取證工(gong)作(zuo)(zuo)帶來(lai)很多困(kun)難。二是村(cun)(cun)(cun)集體(ti)經(jing)(jing)濟審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)是免費(fei)服務的。到目前為止(zhi)，國家財(cai)政部門還沒(mei)有(you)將審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)經(jing)(jing)費(fei)列入預(yu)算，審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)經(jing)(jing)費(fei)無法(fa)保障(zhang)，工(gong)作(zuo)(zuo)人員(yuan)在執行審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)業務過程中(zhong)時(shi)常感(gan)到有(you)心無力。在審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)實踐中(zhong)，因(yin)為沒(mei)有(you)經(jing)(jing)費(fei)，不(bu)得(de)不(bu)盡量(liang)壓(ya)縮時(shi)間(jian)，這也必然會(hui)影響審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)(zuo)質量(liang)。

三是農(nong)村(cun)審(shen)計(ji)(ji)(ji)人(ren)(ren)(ren)員(yuan)素(su)質(zhi)普遍偏低(di)。村(cun)級(ji)財務審(shen)計(ji)(ji)(ji)工作(zuo)(zuo)點多(duo)且(qie)面廣，要(yao)求(qiu)審(shen)計(ji)(ji)(ji)人(ren)(ren)(ren)員(yuan)不僅應該(gai)具備(bei)較全面的(de)(de)(de)(de)財會知(zhi)識和(he)相關制度和(he)法(fa)規，而且(qie)還應該(gai)具備(bei)較強(qiang)的(de)(de)(de)(de)協調、交(jiao)往能(neng)力和(he)文(wen)(wen)字綜(zong)合處理(li)能(neng)力。鄉鎮一(yi)級(ji)由農(nong)經(jing)(jing)員(yuan)擔任(ren)的(de)(de)(de)(de)審(shen)計(ji)(ji)(ji)工作(zuo)(zuo)是兼(jian)職的(de)(de)(de)(de)，并且(qie)從(cong)事村(cun)集體(ti)經(jing)(jing)濟(ji)審(shen)計(ji)(ji)(ji)工作(zuo)(zuo)的(de)(de)(de)(de)起步時(shi)間晚，開展的(de)(de)(de)(de)審(shen)計(ji)(ji)(ji)工作(zuo)(zuo)時(shi)間短，雖說已經(jing)(jing)過專(zhuan)業(ye)培訓，但(dan)審(shen)計(ji)(ji)(ji)專(zhuan)業(ye)水平仍然受到很大(da)的(de)(de)(de)(de)限制，特別是對國家的(de)(de)(de)(de)法(fa)律、法(fa)規和(he)政(zheng)策的(de)(de)(de)(de)理(li)解和(he)運用上(shang)還有待于進一(yi)步加(jia)強(qiang)學習和(he)研究。大(da)多(duo)數審(shen)計(ji)(ji)(ji)人(ren)(ren)(ren)員(yuan)缺(que)乏協調、交(jiao)往能(neng)力和(he)文(wen)(wen)字綜(zong)合處理(li)能(neng)力。審(shen)計(ji)(ji)(ji)人(ren)(ren)(ren)員(yuan)素(su)質(zhi)跟不上(shang)形(xing)勢發展需(xu)要(yao)。

四是審計(ji)立(li)法(fa)滯(zhi)后。農(nong)村(cun)(cun)審計(ji)目前尚無全國性(xing)條例，僅有(you)少數省市出(chu)(chu)臺了(le)地方性(xing)農(nong)村(cun)(cun)合作經(jing)(jing)濟(ji)審計(ji)條例。農(nong)村(cun)(cun)集體經(jing)(jing)濟(ji)審計(ji)工作結果所出(chu)(chu)現(xian)的(de)(de)村(cun)(cun)級財(cai)務嚴重問題(ti)，因為缺少專門的(de)(de)針(zhen)對農(nong)村(cun)(cun)集體經(jing)(jing)濟(ji)審計(ji)方面的(de)(de)法(fa)律、法(fa)規(gui)而得(de)不到有(you)效的(de)(de)解決。如村(cun)(cun)的(de)(de)主要(yao)干部鋪張浪費使用集體公款(kuan)，而支出(chu)(chu)單(dan)據(ju)所應具備的(de)(de)經(jing)(jing)手人(ren)、審批以及村(cun)(cun)民主理(li)財(cai)小組審核(he)等(deng)應有(you)的(de)(de)手續卻具備。因為沒有(you)明確的(de)(de)具體法(fa)律依據(ju)，村(cun)(cun)里又沒有(you)制(zhi)定出(chu)(chu)具體的(de)(de)財(cai)務管理(li)制(zhi)度，給單(dan)據(ju)支出(chu)(chu)的(de)(de)合理(li)性(xing)、合法(fa)性(xing)、有(you)效性(xing)的(de)(de)定性(xing)問題(ti)帶來(lai)了(le)極大的(de)(de)困(kun)難。

五是審(shen)計(ji)(ji)處(chu)理(li)(li)(li)(li)難(nan)。首先是現行審(shen)計(ji)(ji)體制及其(qi)它一些人(ren)為的(de)(de)(de)因素(su)。審(shen)計(ji)(ji)人(ren)員在審(shen)計(ji)(ji)過(guo)程中沒有處(chu)理(li)(li)(li)(li)決(jue)定的(de)(de)(de)權利，使得(de)(de)查(cha)出(chu)問題(ti)與處(chu)理(li)(li)(li)(li)決(jue)定之間(jian)產(chan)生(sheng)脫節，很(hen)(hen)難(nan)將查(cha)出(chu)的(de)(de)(de)問題(ti)得(de)(de)到及時解決(jue)處(chu)理(li)(li)(li)(li)；在有關部門(men)處(chu)理(li)(li)(li)(li)問題(ti)時，由于難(nan)免存(cun)在一些人(ren)為因素(su)，使得(de)(de)問題(ti)被擱置下來得(de)(de)不到解決(jue)處(chu)理(li)(li)(li)(li)；其(qi)次是審(shen)計(ji)(ji)工作結束后的(de)(de)(de)處(chu)理(li)(li)(li)(li)階段比前期工作難(nan)度更(geng)大。因為如果不及時把查(cha)出(chu)的(de)(de)(de)問題(ti)予以(yi)糾(jiu)正和(he)處(chu)理(li)(li)(li)(li)，就會使群(qun)眾感到審(shen)計(ji)(ji)只是一種形式(shi)，產(chan)生(sheng)很(hen)(hen)大的(de)(de)(de)負面(mian)影響。但是查(cha)出(chu)的(de)(de)(de)問題(ti)牽涉(she)到很(hen)(hen)多方面(mian)，很(hen)(hen)難(nan)面(mian)面(mian)俱(ju)到，三(san)是社會不正之風帶來的(de)(de)(de)阻(zu)礙(ai)影響了問題(ti)的(de)(de)(de)處(chu)理(li)(li)(li)(li)三(san)、農村集體經濟審(shen)計(ji)(ji)改善(shan)對策(ce)

村(cun)(cun)(cun)級(ji)(ji)財務(wu)是(shi)我國農(nong)(nong)業集體最基本的核算單位。隨著農(nong)(nong)村(cun)(cun)(cun)經濟及社會各項(xiang)事(shi)業的發展，鄉村(cun)(cun)(cun)會計工作在農(nong)(nong)村(cun)(cun)(cun)經濟發展中地(di)(di)位越來越重要，作用也(ye)越來越大(da)。但是(shi)目(mu)前一些地(di)(di)方村(cun)(cun)(cun)級(ji)(ji)財務(wu)帳目(mu)及管理異常混亂，集中表現為(wei)“五不(bu)(bu)清(qing)”，即(ji)一是(shi)會計帳冊混亂不(bu)(bu)清(qing)，財務(wu)收(shou)支既(ji)不(bu)(bu)公開，也(ye)無(wu)人(ren)監督；二(er)是(shi)專(zhuan)項(xiang)收(shou)支不(bu)(bu)清(qing)，村(cun)(cun)(cun)里賣地(di)(di)辦廠，建公路補償及水電費征繳(jiao)款項(xiang)不(bu)(bu)清(qing)；三是(shi)村(cun)(cun)(cun)與鄉里上交定(ding)購、提(ti)留(liu)、農(nong)(nong)業稅等帳不(bu)(bu)清(qing)；四是(shi)村(cun)(cun)(cun)級(ji)(ji)集體收(shou)入算不(bu)(bu)清(qing)；五是(shi)村(cun)(cun)(cun)與隊、戶帳不(bu)(bu)清(qing)。

一

“五不清”問(wen)題的主要(yao)原因是：

1、會計(ji)基礎(chu)工作(zuo)薄弱。目前村級會計(ji)基礎(chu)工作(zuo)差，具體(ti)表(biao)現在：一(yi)是(shi)帳(zhang)簿(bu)設置不(bu)規(gui)范。“糊涂帳(zhang)”、“流水帳(zhang)”、“包(bao)包(bao)帳(zhang)”較多，核算(suan)亂；二是(shi)原始(shi)憑證不(bu)規(gui)范。白條抵庫現象嚴重，簽字手續不(bu)全，自(zi)批自(zi)報(bao)(bao)、自(zi)買自(zi)報(bao)(bao)等(deng)現象時(shi)常存在；三(san)是(shi)報(bao)(bao)表(biao)不(bu)齊。有(you)(you)相當部分(fen)鄉鎮企業有(you)(you)年報(bao)(bao)無季報(bao)(bao)或有(you)(you)月(yue)報(bao)(bao)無年報(bao)(bao)；有(you)(you)的(de)(de)報(bao)(bao)表(biao)數字是(shi)根據上級下(xia)達的(de)(de)計(ji)劃和任務倒算(suan)出(chu)來的(de)(de)，采(cai)取“統計(ji)加估計(ji)”的(de)(de)方式上報(bao)(bao)的(de)(de)，結果造成會計(ji)信(xin)息嚴重失(shi)真；四是(shi)會計(ji)檔案不(bu)全，有(you)(you)些憑證、帳(zhang)簿(bu)、報(bao)(bao)表(biao)沒有(you)(you)及時(shi)分(fen)類歸檔保留(liu)，一(yi)兩年就遺失(shi)了。

2、管理體(ti)制不明(ming)。目前在村(cun)級(ji)財(cai)務管理權問題上一直意見不一致，客觀上存在著(zhu)鄉(xiang)村(cun)兩級(ji)財(cai)務由(you)鄉(xiang)級(ji)農經站(zhan)，鄉(xiang)級(ji)財(cai)政所或(huo)鄉(xiang)鎮企(qi)業局兩線管理，造成了機構重疊，人員冗(rong)多，管理職權、范圍不明(ming)確。

3、財會(hui)人(ren)(ren)員素質不(bu)高。據調查，目前村鄉財會(hui)人(ren)(ren)員普遍(bian)年齡老化(hua)，文化(hua)程度(du)低，大多數沒(mei)有經(jing)過專門(men)培訓。

一、今年工作的基(ji)本情(qing)況

今年，在市(shi)委(wei)市(shi)府的領(ling)導下，我們認(ren)真貫徹落實(shi)黨在農(nong)村(cun)的各(ge)項(xiang)方針政(zheng)策，緊緊圍繞市(shi)委(wei)市(shi)府的中(zhong)心(xin)工(gong)作，牢牢抓住穩定和完善農(nong)村(cun)土(tu)地承(cheng)包經營制度(du)(du)、農(nong)村(cun)財務“雙代管(guan)”、農(nong)民負擔監督(du)管(guan)理、農(nong)經信息化建設、涉(she)農(nong)信訪(fang)案件查處及(ji)(ji)農(nong)村(cun)會計培訓六項(xiang)工(gong)作重點，大膽(dan)創新，開拓進取，并完善落實(shi)了(le)各(ge)項(xiang)目(mu)標責任(ren)制及(ji)(ji)配(pei)套的考核制度(du)(du)，使全市(shi)的農(nong)村(cun)經濟管(guan)理工(gong)作取得明顯成(cheng)效。

（一）落(luo)實(shi)(shi)(shi)《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》方(fang)(fang)面(mian)。主要(yao)(yao)抓了以下(xia)三(san)點：一是加大對(dui)《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》的(de)(de)(de)宣(xuan)傳力度。借(jie)市(shi)人大常委會視察審(shen)議貫徹落(luo)實(shi)(shi)(shi)《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》及省實(shi)(shi)(shi)施辦(ban)法(fa)(fa)(fa)(fa)(fa)、省農(nong)業廳(ting)宣(xuan)講《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》和市(shi)委組(zu)織部牽頭(tou)舉辦(ban)全(quan)(quan)市(shi)農(nong)村支部書記、村會計(ji)培訓(xun)班的(de)(de)(de)機會，安(an)排(pai)專人宣(xuan)講《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》，并(bing)(bing)(bing)按上級(ji)(ji)要(yao)(yao)求(qiu)把《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)問(wen)(wen)答及實(shi)(shi)(shi)施指南》、《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)培訓(xun)講義(yi)》發放到村，開展市(shi)鄉村三(san)級(ji)(ji)聯動(dong)普(pu)法(fa)(fa)(fa)(fa)(fa)宣(xuan)傳。同(tong)時(shi)，各(ge)鄉鎮也對(dui)村“兩委”成員進行(xing)(xing)了集中培訓(xun)。二是認真抓好各(ge)項土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)政(zheng)(zheng)(zheng)策(ce)(ce)的(de)(de)(de)落(luo)實(shi)(shi)(shi)。我市(shi)的(de)(de)(de)土(tu)(tu)(tu)(tu)地(di)(di)(di)延(yan)包(bao)(bao)(bao)(bao)工(gong)作(zuo)在(zai)去(qu)年(nian)全(quan)(quan)面(mian)結(jie)束后，我們針對(dui)部分鄉鎮（村）存在(zai)的(de)(de)(de)“兩園”（果園、桑(sang)園）承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)問(wen)(wen)題，按照(zhao)既依(yi)法(fa)(fa)(fa)(fa)(fa)辦(ban)事，又(you)切實(shi)(shi)(shi)可行(xing)(xing)的(de)(de)(de)原則，對(dui)落(luo)實(shi)(shi)(shi)土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)政(zheng)(zheng)(zheng)策(ce)(ce)不到位的(de)(de)(de)村進行(xing)(xing)了穩(wen)妥處理(li)，并(bing)(bing)(bing)要(yao)(yao)求(qiu)有關鄉鎮（村）按照(zhao)《農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)法(fa)(fa)(fa)(fa)(fa)》，結(jie)合秋(qiu)種換茬，制(zhi)定方(fang)(fang)案(an)(an)，確(que)保政(zheng)(zheng)(zheng)策(ce)(ce)落(luo)實(shi)(shi)(shi)到位。同(tong)時(shi)規范農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)經(jing)營流(liu)轉(zhuan)，使其在(zai)穩(wen)定家庭承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)經(jing)營制(zhi)度的(de)(de)(de)前提下(xia)，按照(zhao)依(yi)法(fa)(fa)(fa)(fa)(fa)、自愿、有償的(de)(de)(de)原則進行(xing)(xing)流(liu)轉(zhuan)，全(quan)(quan)市(shi)已流(liu)轉(zhuan)40465戶，10.5萬(wan)元。三(san)是做好農(nong)村土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)信訪(fang)(fang)案(an)(an)件的(de)(de)(de)查(cha)(cha)處工(gong)作(zuo)。為(wei)及時(shi)查(cha)(cha)處信訪(fang)(fang)案(an)(an)件，市(shi)經(jing)管局(ju)設立(li)了信訪(fang)(fang)科，一名副局(ju)長分管，并(bing)(bing)(bing)建立(li)健(jian)全(quan)(quan)了信訪(fang)(fang)接待、查(cha)(cha)處等方(fang)(fang)面(mian)的(de)(de)(de)各(ge)項制(zhi)度，嚴格(ge)實(shi)(shi)(shi)行(xing)(xing)首(shou)問(wen)(wen)負責制(zhi)。今年(nian)共辦(ban)理(li)土(tu)(tu)(tu)(tu)地(di)(di)(di)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)信訪(fang)(fang)案(an)(an)件40起(qi)，其中省級(ji)(ji)2起(qi)，**市(shi)級(ji)(ji)10起(qi)，本(ben)級(ji)(ji)受理(li)28起(qi)，沒有出現(xian)被省、**市(shi)通報的(de)(de)(de)案(an)(an)件，處結(jie)率100％。

（二(er)）農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)財(cai)務管(guan)(guan)理(li)方面(mian)。針對去年年底(di)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)兩(liang)委(wei)換屆，部分村(cun)(cun)(cun)(cun)(cun)(cun)(cun)會(hui)計(ji)(ji)更換27個(ge)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)交(jiao)接不及時，村(cun)(cun)(cun)(cun)(cun)(cun)(cun)兩(liang)委(wei)出(chu)現工作(zuo)(zuo)(zuo)不協(xie)調，45村(cun)(cun)(cun)(cun)(cun)(cun)(cun)不審計(ji)(ji)，9個(ge)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)缺會(hui)計(ji)(ji)，全市(shi)(shi)“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”質(zhi)量(liang)下降，我們采取措施，加大力度。一是(shi)(shi)，幫助鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)搞(gao)好村(cun)(cun)(cun)(cun)(cun)(cun)(cun)會(hui)計(ji)(ji)交(jiao)接，鞏固農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)會(hui)計(ji)(ji)聘任(ren)制成果(guo)，實行(xing)持證上(shang)崗，穩定(ding)(ding)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)會(hui)計(ji)(ji)隊伍。二(er)是(shi)(shi)積極參與市(shi)(shi)委(wei)組織的(de)(de)(de)**村(cun)(cun)(cun)(cun)(cun)(cun)(cun)、**村(cun)(cun)(cun)(cun)(cun)(cun)(cun)、**村(cun)(cun)(cun)(cun)(cun)(cun)(cun)等(deng)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)工作(zuo)(zuo)(zuo)組，幫助鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)清理(li)財(cai)務問題(ti)，還(huan)干部一個(ge)清白(bai)(bai)，給群眾一個(ge)明白(bai)(bai)，維護了(le)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)穩定(ding)(ding)。三是(shi)(shi)堅持月公(gong)開或季度督(du)(du)查(cha)制度，嚴把代(dai)(dai)(dai)(dai)管(guan)(guan)資(zi)金關，對鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)代(dai)(dai)(dai)(dai)管(guan)(guan)資(zi)金帳戶(hu)認真核(he)(he)(he)查(cha)，并(bing)(bing)建立會(hui)計(ji)(ji)、出(chu)納相互制約制度，徹底(di)解決一人(ren)既管(guan)(guan)帳又(you)管(guan)(guan)錢的(de)(de)(de)問題(ti)，提高“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”質(zhi)量(liang)。截止(zhi)今年11月底(di)，全市(shi)(shi)**個(ge)行(xing)政村(cun)(cun)(cun)(cun)(cun)(cun)(cun)已實行(xing)資(zi)金代(dai)(dai)(dai)(dai)管(guan)(guan)的(de)(de)(de)**個(ge)，占總(zong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)數的(de)(de)(de)98％，全市(shi)(shi)代(dai)(dai)(dai)(dai)管(guan)(guan)資(zi)金結(jie)余額(e)達7311.4萬(wan)(wan)元(yuan)，比(bi)第一季度增加641.9萬(wan)(wan)元(yuan)，比(bi)上(shang)年6163萬(wan)(wan)元(yuan)增加1147.4萬(wan)(wan)元(yuan)，資(zi)金代(dai)(dai)(dai)(dai)管(guan)(guan)率80％以上(shang)的(de)(de)(de)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)639個(ge)，占總(zong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)數的(de)(de)(de)78％，比(bi)第一季度增加19個(ge)。四(si)是(shi)(shi)在搞(gao)好調查(cha)和廣泛征求(qiu)意見的(de)(de)(de)基(ji)礎上(shang)，市(shi)(shi)局印發(fa)了(le)《**市(shi)(shi)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)財(cai)務“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”工作(zuo)(zuo)(zuo)規范(fan)標(biao)準》，統一設置了(le)定(ding)(ding)期(qi)報(bao)表，統一了(le)口徑，實行(xing)了(le)規范(fan)管(guan)(guan)理(li)。五是(shi)(shi)強化(hua)考(kao)核(he)(he)(he)機制，根據**市(shi)(shi)政府《二(er)○○五年農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)工作(zuo)(zuo)(zuo)綜(zong)合(he)考(kao)核(he)(he)(he)辦法》，我局印發(fa)了(le)《**市(shi)(shi)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)財(cai)務“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”工作(zuo)(zuo)(zuo)百分考(kao)核(he)(he)(he)辦法》，對各項工作(zuo)(zuo)(zuo)進(jin)行(xing)了(le)量(liang)化(hua)考(kao)核(he)(he)(he)，市(shi)(shi)經管(guan)(guan)局每季度對各鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)農(nong)村(cun)(cun)(cun)(cun)(cun)(cun)(cun)財(cai)務“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”工作(zuo)(zuo)(zuo)進(jin)行(xing)督(du)(du)查(cha)，并(bing)(bing)將(jiang)督(du)(du)查(cha)情況(kuang)書面(mian)通(tong)報(bao)到鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)，促(cu)進(jin)鄉(xiang)(xiang)(xiang)鎮(zhen)(zhen)“雙(shuang)代(dai)(dai)(dai)(dai)管(guan)(guan)”工作(zuo)(zuo)(zuo)的(de)(de)(de)平衡發(fa)展。

（三）減輕農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)工作(zuo)。主要抓了以下幾點：一(yi)是按照(zhao)**市(shi)(shi)去(qu)年年底對(dui)我(wo)市(shi)(shi)檢查(cha)(cha)反饋的(de)(de)(de)情況，結合(he)本(ben)市(shi)(shi)實際，元(yuan)月份(fen)向市(shi)(shi)委(wei)(wei)市(shi)(shi)府作(zuo)了全(quan)面匯報，認真落(luo)實**書(shu)記批示(shi)精神(shen)，加大督(du)查(cha)(cha)力度(du)，三月下旬(xun)，**市(shi)(shi)長親自組織農(nong)(nong)(nong)(nong)工辦(ban)、監察局、農(nong)(nong)(nong)(nong)稅局、經管(guan)局15名(ming)同(tong)志分四(si)個(ge)小組對(dui)全(quan)市(shi)(shi)15處鄉鎮2004年農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)工作(zuo)進行了全(quan)面檢查(cha)(cha)，以**市(shi)(shi)委(wei)(wei)檢查(cha)(cha)反饋的(de)(de)(de)8個(ge)問(wen)題和陳(chen)書(shu)記的(de)(de)(de)批示(shi)為重(zhong)點，采取看文(wen)件(jian)、資料、賬簿和入村(cun)入戶(hu)調(diao)查(cha)(cha)相結合(he)方式，共抽查(cha)(cha)了34個(ge)村(cun)，102個(ge)農(nong)(nong)(nong)(nong)戶(hu)，并對(dui)檢查(cha)(cha)出(chu)的(de)(de)(de)問(wen)題限(xian)期落(luo)實了整(zheng)改措施。二是認真落(luo)實征(zheng)地(di)補(bu)償、糧食(shi)直(zhi)補(bu)、“兩(liang)工”使用、“一(yi)事(shi)一(yi)議(yi)”等(deng)農(nong)(nong)(nong)(nong)負(fu)政策。全(quan)市(shi)(shi)征(zheng)地(di)補(bu)償費(fei)撥付(fu)到(dao)位(wei)，今年全(quan)市(shi)(shi)糧食(shi)直(zhi)補(bu)面積65.5萬畝852萬元(yuan)，“兩(liang)工”使用和公益事(shi)業(ye)金(jin)全(quan)部取消，“一(yi)事(shi)一(yi)議(yi)”尚未開始辦(ban)理。三是完善(shan)制(zhi)度(du)規范管(guan)理。嚴(yan)格實行《農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)信訪責(ze)任(ren)制(zhi)》、《對(dui)加重(zhong)農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)行為實行責(ze)任(ren)追究的(de)(de)(de)暫行規定(ding)》等(deng)各項制(zhi)度(du)，市(shi)(shi)、鄉、鎮三級都簽訂了責(ze)任(ren)狀。同(tong)時(shi)全(quan)面實施農(nong)(nong)(nong)(nong)村(cun)義務教育(yu)收費(fei)“一(yi)費(fei)制(zhi)”和報刊限(xian)額制(zhi)。四(si)是規范填(tian)寫了2005年度(du)農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)卡(ka)17.5萬份(fen)，已于麥收前及時(shi)發放到(dao)農(nong)(nong)(nong)(nong)戶(hu)手中(zhong)。由于政策落(luo)實到(dao)位(wei)，今年全(quan)市(shi)(shi)沒出(chu)現農(nong)(nong)(nong)(nong)民(min)(min)負(fu)擔(dan)(dan)信訪案件(jian)，是**市(shi)(shi)信訪形勢最(zui)好的(de)(de)(de)縣市(shi)(shi)之(zhi)一(yi)。

（四）農經(jing)(jing)信(xin)(xin)息化建(jian)(jian)設工(gong)作。今年(nian)，我(wo)們重點(dian)抓了鎮(zhen)(zhen)級農經(jing)(jing)信(xin)(xin)息站的(de)(de)制(zhi)(zhi)度(du)(du)建(jian)(jian)設和信(xin)(xin)息員業(ye)務(wu)(wu)培(pei)訓工(gong)作。第一(yi)季度(du)(du)，市(shi)局在**街道(dao)和**鎮(zhen)(zhen)經(jing)(jing)管站進(jin)(jin)行試點(dian)，四月份召開了農經(jing)(jing)信(xin)(xin)息化制(zhi)(zhi)度(du)(du)建(jian)(jian)設工(gong)作現場會(hui)(hui)，同時采取以會(hui)(hui)代訓的(de)(de)方式(shi)進(jin)(jin)行了業(ye)務(wu)(wu)培(pei)訓。對(dui)全(quan)市(shi)各鄉鎮(zhen)(zhen)制(zhi)(zhi)度(du)(du)建(jian)(jian)設情況進(jin)(jin)行全(quan)面檢查，進(jin)(jin)一(yi)步完善了農業(ye)信(xin)(xin)息服務(wu)(wu)平(ping)臺(tai)，無償為農民提供(gong)(gong)產供(gong)(gong)銷和技術咨(zi)詢服務(wu)(wu)，同時對(dui)收發信(xin)(xin)息數量量化指標進(jin)(jin)行考(kao)核(he)，列入經(jing)(jing)管工(gong)作的(de)(de)主要考(kao)核(he)內(nei)容。公務(wu)(wu)員之(zhi)家版權所有(you)

村(cun)(cun)級(ji)財(cai)(cai)務(wu)是(shi)(shi)我國農(nong)業(ye)(ye)集(ji)體(ti)最基本的核算(suan)單位。隨著農(nong)村(cun)(cun)經濟及社會(hui)各項事業(ye)(ye)的發展，鄉村(cun)(cun)會(hui)計工作(zuo)在農(nong)村(cun)(cun)經濟發展中地位越(yue)來越(yue)重要，作(zuo)用也越(yue)來越(yue)大。但是(shi)(shi)目(mu)前一些地方村(cun)(cun)級(ji)財(cai)(cai)務(wu)帳(zhang)目(mu)及管理異(yi)常混亂，集(ji)中表現為“五不(bu)(bu)(bu)清(qing)”，即一是(shi)(shi)會(hui)計帳(zhang)冊混亂不(bu)(bu)(bu)清(qing)，財(cai)(cai)務(wu)收(shou)支(zhi)既(ji)不(bu)(bu)(bu)公開，也無人監督；二(er)是(shi)(shi)專項收(shou)支(zhi)不(bu)(bu)(bu)清(qing)，村(cun)(cun)里(li)賣地辦(ban)廠，建(jian)公路補(bu)償(chang)及水電費征繳款項不(bu)(bu)(bu)清(qing)；三是(shi)(shi)村(cun)(cun)與(yu)(yu)鄉里(li)上交(jiao)定購、提留(liu)、農(nong)業(ye)(ye)稅等(deng)帳(zhang)不(bu)(bu)(bu)清(qing)；四(si)是(shi)(shi)村(cun)(cun)級(ji)集(ji)體(ti)收(shou)入算(suan)不(bu)(bu)(bu)清(qing)；五是(shi)(shi)村(cun)(cun)與(yu)(yu)隊、戶帳(zhang)不(bu)(bu)(bu)清(qing)。

一

“五(wu)不清(qing)”問(wen)題(ti)的(de)主要原因是：

1、會計(ji)基礎工(gong)(gong)作(zuo)薄(bo)弱。目前村級會計(ji)基礎工(gong)(gong)作(zuo)差，具體表(biao)現在：一是(shi)(shi)帳簿設置(zhi)不(bu)規范。“糊涂帳”、“流水帳”、“包包帳”較(jiao)多，核算亂；二是(shi)(shi)原始憑(ping)證(zheng)不(bu)規范。白條抵庫現象嚴重，簽字(zi)(zi)手續不(bu)全，自(zi)批自(zi)報、自(zi)買自(zi)報等現象時常存在；三是(shi)(shi)報表(biao)不(bu)齊。有(you)相(xiang)當(dang)部分鄉鎮企業(ye)有(you)年報無季報或(huo)有(you)月報無年報；有(you)的(de)報表(biao)數字(zi)(zi)是(shi)(shi)根據(ju)上級下達的(de)計(ji)劃和任務倒算出來的(de)，采取“統計(ji)加(jia)估計(ji)”的(de)方(fang)式(shi)上報的(de)，結果造成(cheng)會計(ji)信息嚴重失(shi)(shi)真；四是(shi)(shi)會計(ji)檔(dang)案不(bu)全，有(you)些憑(ping)證(zheng)、帳簿、報表(biao)沒有(you)及(ji)時分類歸檔(dang)保(bao)留，一兩年就遺失(shi)(shi)了(le)。

2、管理(li)(li)(li)體(ti)制不明。目前在村(cun)級財(cai)務管理(li)(li)(li)權問(wen)題上一直意見不一致，客觀上存(cun)在著(zhu)鄉(xiang)(xiang)村(cun)兩(liang)級財(cai)務由鄉(xiang)(xiang)級農經(jing)站，鄉(xiang)(xiang)級財(cai)政所或鄉(xiang)(xiang)鎮企(qi)業局兩(liang)線(xian)管理(li)(li)(li)，造(zao)成(cheng)了機構重疊，人員冗多(duo)，管理(li)(li)(li)職權、范(fan)圍不明確。

3、財會人員素質(zhi)不高。據調查，目前村鄉財會人員普(pu)遍(bian)年(nian)齡老化，文化程度低，大多數沒有經過專門培訓(xun)。