The financial investigation report can be divided into three parts. First, it can describe the purpose of the investigation. Second, it can describe the main contents of the survey. Third, it can describe the results of the survey.
Sample financial research report 1:
In recent years, with the deepening of rural tax and fee reform, the financial management environment of villages and towns has undergone major changes. While gradually fading out of agricultural tax collection and management, the responsibility of implementing people's livelihood policies, granting agricultural subsidies and serving the development of agriculture, rural areas and farmers has gradually increased, and township finance is facing new situations and tasks. Township finance is the most basic level of China's entire financial system, and the effectiveness of budget implementation and national policy implementation is largely reflected in the use and management of funds at the grassroots level. Under the new situation, how to better play the role of township finance, especially to further strengthen the supervision of agriculture-related funds, is an important problem to be solved urgently.
I. Construction of financial institutions in 50 towns
Fifty towns are located in the northeast of Tuoxian County 15km, and they have jurisdiction over 15 administrative villages and 42 natural villages, with a total population of 150,000 and a total area of 225 square kilometers. Shanghai-Tuo Highway, Shanghai-Chengde expressway and Shanghai-Zhun Railway pass through the territory, with convenient transportation and suitable for agriculture and business. In 20 12, the fiscal revenue of the whole town reached 98 million yuan, and the per capita net income of farmers reached 1 1300 yuan. There are 5 cadres and workers in the town finance office, including the director of finance office and budget accountant 1, chief accountant and special fund administrator 1, village-level financial accountant and "one thing, one discussion" administrator 1, cashier and entry accountant 1, bookkeeping accountant and file bill administrator 1. Among the cadres in the hospital: 2 people aged 30-40, and 3 people over 40; College degree 5 people; Two assistant accountants have been obtained, and other staff members have obtained accounting qualification certificates. In recent years, the town government has continuously deepened the reform of township financial system, vigorously opened up township-level financial resources, and strengthened revenue and expenditure management. The town's financial construction has made remarkable achievements, and the town's fiscal revenue has increased substantially.
1, improve ideological understanding and comprehensively promote the financial work of the whole town.
The town government conducted in-depth investigation and study, sorted out relevant work, adjusted measures to local conditions, further strengthened the guidance and assessment of grassroots financial work, cultivated and improved the professional ability of grassroots personnel, helped solve practical difficulties in work and life, and effectively promoted the development of various financial work in the town. Set up the office of "Village Finance and Town Management", arrange 1 financial cadres to take charge of the work of village finance and town management, help village-level organizations to set up villagers' financial management teams, formulate annual financial revenue and expenditure plans, audit the implementation of village-level financial revenue and expenditure, do a good job in "double custody" of village accounts and finances and dissolve village-level claims and debts, and promote the standardized and institutionalized management of village-level finance.
2, strengthen the supervision of special funds related to agriculture.
Further strengthen the management of special funds and actively participate in the inspection of special funds to promote management and standardize management. Establish and improve the financial management system of township administrative institutions, strictly regulate the financial revenue and expenditure behavior, so that expenditures can be based on evidence, financial accounting is standardized and transparent, and the examination and approval system is strongly constrained. Actively carry out the "village account town management" pilot, strengthen village-level financial supervision and improve the level of village-level financial management.
The large-scale fixed assets of the departments directly under the town were registered and supervised to prevent the loss of assets. The town finance, together with relevant departments, has comprehensively cleaned up and audited the township creditor's rights and debts, established a township creditor's rights and debts file or ledger, stopped new debts in time, revitalized assets regularly, collected creditor's rights, registered the dissolved rural debts one by one and reported them regularly, thus realizing real-time information monitoring of township creditor's rights and debts.
In view of the fact that rural areas invest a lot of money every year and supervision is difficult to reach the designated position, through reform, the town finance has implemented all-round supervision. First, the town finance supervises the whole process of the project from project demonstration, project declaration to project acceptance and fund disbursement before, during and after, ensuring the safe, standardized and effective use of special funds and improving the efficiency of project funds. Second, set up special accounts and special accounts for all kinds of agricultural special funds, financial poverty alleviation funds and other project funds, implement special management and responsibility, and ensure earmarking.
3. Standardize budget management.
Further improve the town budget and final accounts system, improve the budget preparation method, enhance the budget binding force, and solve the problem of arbitrary budget preparation and careless implementation. Strengthen the supervision of non-tax revenue in the town, implement the comprehensive budget of the town finance with the unified management of funds inside and outside the budget as the main content, and manage and make good use of the town government funds. Actively organize fiscal revenue, continuously strengthen tax source management, regularly coordinate departmental revenue collection and management, do a good job in tax insurance, set up a tax insurance office, and undertake the tax insurance work in the town, which has achieved good results.
4. Do a good job in people's livelihood services.
According to the new requirements of financial work to serve "agriculture, countryside and farmers" and improve people's livelihood, we should reasonably define and enrich the financial functions of villages and towns, make full use of the advantages of township finance to be close to and directly serve the countryside, further improve the public service level of grassroots finance, implement "one-stop" and "one-stop" services, directly distribute all subsidy funds to farmers, and truly implement the national policies of benefiting farmers such as agricultural subsidies and home appliances to the countryside. Strengthen the control of the town's financial budget indicators and financial accounting supervision, standardize the town's income and expenditure behavior, optimize the town's expenditure structure, and protect people's livelihood and other key expenditures. The new fiscal expenditure and investment in fixed assets will focus on rural areas, increase investment in rural infrastructure construction, social security, medical and health care, education and cultural undertakings, and gradually establish a long-term mechanism for the steady growth of financial funds for supporting agriculture. Carry out village-level public welfare undertakings, discuss pilot projects of financial awards and subsidies, and mobilize the enthusiasm of farmers to participate in the construction of new countryside; Efforts should be made to solve the problem of land circulation after the reform of rural taxes and fees, straighten out the rural economic relations and promote the development of agriculture and rural economy.
Two, strengthen the supervision of agricultural funds experience and practice
In recent years, the town finance office has strictly controlled the "five customs" in the supervision and management of agricultural funds to ensure the safe and effective operation of agricultural special funds and promote the sound and rapid development of rural economy and society.
1. Strictly close the special funds for agriculture.
/kloc-the name, source, amount and project arrangement of the special agricultural funds arranged within 0/5 days. The publicity of agriculture-related projects will be carried out in various forms, such as conference publicity, open columns of government affairs, and broadcasting. Let the people know and accept their supervision. Announce the use of agricultural funds to the public within 15 days after the implementation of agricultural funds projects. If the project has been implemented for more than one year, the allocation of project funds will be announced to the public at any time during the implementation of the project.
2 strict agricultural special funds for the record.
Involving agriculture-related special funds, the financial department should promptly report to the discipline inspection and supervision organs at the same level for the record, especially the name, source, quantity (including supporting facilities at the same level), project arrangement, implementation unit, etc., and report to the town commission for discipline inspection for the record within 15 days after the project arrangement, so that the town commission for discipline inspection can understand the implementation of the agriculture-related special funds of the financial department.
3. Strictly allocate special funds related to agriculture.
Strictly follow the requirements of different fund management methods of agriculture-related projects, strictly allocate agriculture-related funds, timely and fully allocate special financial funds for agriculture, and effectively put an end to the situation that the work of agriculture-related projects is not in place due to the reasons of the financial department.
4. Strictly manage special funds related to agriculture.
Strengthen the tracking management of funds, so that financial supervision can track which link of financial "supporting agriculture" funds are paid; Where financial funds for supporting agriculture are in place, financial supervision will be extended to promote the implementation of agriculture-related projects.
5. Strictly investigate the special funds related to agriculture.
In addition to supporting and cooperating with the discipline inspection organs and the departments in charge of special funds to do a good job in the inspection of special funds related to agriculture, the financial offices also organize their own self-examination and inspection of the implementation of special funds related to agriculture every year, severely investigate and correct fraudulent, interception, misappropriation, fraudulent, corrupt and privately dividing special funds related to agriculture, and safeguard the interests of rural people.
Three, the current difficulties and problems faced by the township financial management
1, the workload is increasing, the manpower is insufficient, and the work is more difficult.
In recent years, more and more "three rural" policies have been issued by the state, and the management requirements are getting higher and higher. Most of them should be implemented from household to person, and farmers generally have to get a number of subsidies, and ultimately it depends on the financial office. Coupled with the "village finance office", the workload of the town finance office has doubled. Because the town finance is at the end of the financial management system, directly facing thousands of households, with a wide range of work, many services, high requirements for subsidy payment procedures and standards, and a very heavy task, the workload has tripled compared with that before the tax reform, and the town finance personnel are overwhelmed. Because agricultural subsidies involve the direct interests of farmers, the distribution work is not done well, which has a great impact, and it is more difficult to distribute money than to collect money. At the same time, the accounting business has also increased greatly, and even a financial cadre has to manage multiple accounts. In addition, there are many administrative interventions in accounting, which also artificially increase the difficulty of work.
2. Lack of funds and poor office conditions.
With the substantial increase in the workload of the finance office, the required office expenses have also increased accordingly, such as the transportation expenses for going to the countryside, the need to print a large number of family allowance lists, and the need to increase the consumption of computer paper and toner, which are difficult to guarantee in the normal budget of the town finance. The town finance office doesn't have its own budget, and its expenditure depends entirely on subsidies from higher authorities. With the increase of business volume, the shortage of funds is prominent. To some extent, it has affected the normal work and life of grassroots financial cadres.
Four, to further strengthen the management and supervision of township financial funds policy opinions and suggestions.
Based on the actual investigation and analysis, combined with the problems existing in township finance, we believe that we should start from the following four aspects to further strengthen the functions of township finance.
1, strengthen the construction of township financial system.
We should fully understand the importance of township finance, incorporate the construction of county and township finance into the overall national financial development strategic plan, change the functions according to the current characteristics of township finance, scientifically locate the functions of township finance, and change from focusing on income to strengthening the supervision and tracking of expenditure, so as to improve the district and township financial system. We should adhere to the principle of classified guidance, guide and reform the financial system of districts and towns according to the different development levels of towns around the country to meet the needs of different types of towns. It is necessary to comprehensively consider the economic development level, tax source base and financial difficulties of towns, and implement different financial systems for different types of towns.
2. Strengthen the construction of urban financial system.
It is necessary to define the responsibilities of income, expenditure, management and supervision through the reasonable positioning of the town's financial functions, so as to achieve the purpose of "clear responsibilities, sound system, standardized operation and efficient operation" and make the township financial work have rules to follow.
Set up a special account for agricultural subsidy project funds in the town and reimburse it in the town. In the allocation of funds for supporting agriculture, county-level finance should pre-allocate some funds to the town to solve the difficulties caused by tight payment time and heavy tasks. Integrate projects with the same nature of funds to form large-scale projects, such as new rural construction, road construction and rural compulsory education. Allocate funds according to large-scale projects to form a joint force to support agriculture and reduce management costs. Gradually clean up and reduce the requirements for matching funds and control the growth of township debts. There are many projects that need local support and are raised by the masses, and the proportion of supported projects is large. It is suggested that the higher authorities should lower the requirements of supporting funds for construction projects, reduce the pressure on town and village expenditures, and leave room for town finance to control debts.
3. Intensify publicity and improve the publicity mechanism.
Openness is a necessary prerequisite to ensure the "sunshine operation" of all work. Innovating the open mode of township financial funds for supporting agriculture and accepting social supervision in an all-round way, we should constantly explore new ways for the management and use of information disclosure of township financial funds for supporting agriculture on the basis of deepening the existing routine forms of government affairs and village affairs. Make the capital flow, distribution process and distribution process of the town's agricultural financial funds fully open, and publicize the fund arrangement, project planning approval and policy provisions to the public, so that the town's agricultural financial funds are more transparent and sunny, and accept the supervision of the society and the masses. It is suggested to reduce the links and procedures of fund disbursement, shorten the time of fund arrival, improve the efficiency of management departments, combine fund disbursement with fund information disclosure, reduce the time lag of policy implementation, and eliminate the misunderstanding of the masses to the greatest extent.
4, strengthen supervision and management, improve the efficiency of capital use.
Make scientific and reasonable decisions on the allocation of agricultural financial funds in the town, and be especially cautious about projects with unknown situation and little grasp, try to avoid decision-making mistakes, revitalize resources, highlight key supervision, highlight the supervision effect, effectively suppress the time and space for grassroots to find relationships and run projects, and give the town more autonomy in project funds. It is suggested to reduce and cancel the matching funds of county and town governments to alleviate the financial pressure of grass-roots governments. It is suggested that the town's financial funds for supporting agriculture should be examined and approved by a unified department, avoiding multi-department and multi-channel examination and approval management, further standardizing the management of town's financial funds for supporting agriculture, reducing operating costs and ensuring the efficiency and safety of fund use.
Model essay on financial research report II
According to the requirements of the Municipal Bureau, the Bureau immediately organized the relevant business units of the Finance Bureau and obtained the cooperation of the national tax department, and analyzed and investigated the basic situation of financial and economic operation, the production and operation of key industries and key enterprises, and the factors of increasing fiscal revenue and expenditure in the first quarter of this year. The investigation report is as follows:
I. Basic situation of financial and economic operation in the first quarter of this year
1, economic growth is relatively stable, and fiscal revenue does not increase much. This year, the economic growth of our county has continued the stable trend of last year. The fiscal revenue in the first quarter of this year is expected to be 6 1 100 million yuan, accounting for 32.3% of the budget at the beginning of the year, an increase of 16.2% over the previous year. Among them, national tax is 420 million yuan, local tax is 65.438+0.9 billion yuan, and finance is 400,000 yuan. Affected by the settlement of debts by key enterprise groups and the final settlement of corporate income tax, the actual fiscal revenue showed negative growth.
2. Key enterprises made significant contributions, and Jian 'an housing enterprises grew rapidly. In the first quarter, the top ten enterprises are expected to realize tax revenue of 520 million yuan, accounting for 85.2% of the total fiscal revenue, an increase of 60 million yuan, of which the Group put 450 million yuan into storage, an increase of 28 million yuan. The tax revenue of the five major groups was 480 million yuan, accounting for 78.7% of the fiscal revenue, and the tax revenue of the top ten private enterprises was 28.3 million yuan, an increase of 2 1 10,000 yuan, which made a great contribution to the fiscal revenue. Due to the start and settlement of construction projects in the new year and the tax clearance of construction and real estate enterprises, the tax revenue of real estate and construction industry has increased substantially.
3. The main tax categories increased significantly, and the industrial and commercial tax categories increased significantly. The main taxes maintained a high growth, and the income increased significantly. Increment, consumption, operation and income tax are estimated to be 550 million yuan, accounting for about 90% of the total revenue, with a year-on-year increase of 1. 1 billion yuan, an increase of 25%. Other industrial and commercial taxes increased significantly, and land use tax, land value-added tax and property tax increased significantly.
Two. Production and operation of key industries and key enterprises
There are 27 new industrial enterprises above designated size this year, totaling 104. In the first two months, the output value of industrial enterprises above designated size was 4.02 billion yuan, up by 56.3%, and the output value was1/kloc-0.04 billion yuan, up by 23.9%. Among the counties in the city, it is estimated that the industrial output value in the first quarter will be 7 billion yuan, up by more than 40%, and the industrial added value will be 654.38+0.92 billion yuan, up by more than 23%.
1-In February, the main business income of industrial enterprises above designated size in the county was 3.63 billion yuan, an increase of 46.2%; Realized a profit of 2 1 ten thousand yuan, an increase of 25.9%; Profits and taxes reached 380 million yuan, an increase of 20.7%; The number of loss-making enterprises was 1 1, an increase of 1, and the loss was12.58 million yuan, an increase of 15 1.6%.
Three, the increase and decrease of fiscal revenue and increase factors analysis
(A) Analysis of the factors of fiscal revenue increase and decrease
1, reduction factor:
First, the impact of the high base in the same period last year. As the Group entered the listing counseling period, it paid the stock tax at one time in the same period last year, which made the tax increase of our county as high as 1.03 times in the first quarter of last year, the highest level in the same period in history, and this high base lowered the income increase in the first quarter of this year. Excluding the factors of clearing debts and settling corporate income tax of 220 million yuan, the fiscal revenue in the first quarter of this year was only 390 million yuan, down 25.7% year-on-year. It is estimated that the growth rate of fiscal revenue this year is generally less than that of the previous year, and the pressure to increase income is greater.
The second is the impact of structural tax cuts. Mainly due to the improvement of personal income tax expense deduction standard, which continues to affect personal income tax income; Tax policies to support the development of small and micro enterprises, such as raising the threshold of business tax and halving the scope of income tax collection for small and low-profit enterprises, will also affect the income growth level of related taxes accordingly.
The third is economic growth and policy impact. Income growth is based on stable economic growth. Since the beginning of this year, our county's economy has maintained steady and rapid growth. However, due to the slowdown in economic growth and the national macro-control policies, the growth rate of some economic indicators closely related to local taxation, such as real estate investment and construction and installation investment, has dropped from last month, thus affecting tax revenue growth.
The fourth is the impact of economic development on the environment. At present, the international economy fluctuates, the macroeconomic situation is complicated and severe, and China's economy is facing downward pressure. As a large industrial county, our county's foreign trade, import and export, and domestic sales have been greatly affected, and the industrial production and sales rate has been continuously negative. The photovoltaic industry in our county is the export of processing components, which is in the downstream of sales. There is no advantage in domestic and foreign markets. Coupled with the influence of European and American market protection, most enterprises have stopped production or reduced production in the past two years, with little output value and tax revenue, which is difficult to recover in the short term. In recent years, except for a few large-scale backbone enterprises, most small and medium-sized enterprises in our county have increased their operating costs and decreased their economic benefits. On the one hand, it is difficult for enterprises to borrow money and the financing cost is high, which leads to the decline of economic benefits of enterprises; On the other hand, there is a shortage of labor and skilled workers in enterprises, and enterprises are seriously under-employed and cannot produce at full capacity; Coupled with energy conservation and emission reduction, it is difficult for enterprises to produce normally.
2. Analysis of the influence of income-increasing factors. Mainly the new construction and expansion projects of key enterprises, steadily improve economic benefits and increase income. In addition, since the beginning of this year, the fiscal and taxation departments of our county have actively carried out tax source investigation, earnestly made tax forecast and analysis, and scientifically arranged the organization of income work. Strengthen collection and management, refine measures, strictly standardize law enforcement, actively promote the professional management of tax sources, increase the collection of unpaid taxes, and organize income work to achieve remarkable results.
Factors for the increase and decrease of fiscal revenue this year From the perspective of taxes, the tax increase this year mainly comes from the main taxes such as value-added tax, consumption tax and enterprise income tax; Urban construction tax and education surcharge are expected to decrease compared with last year, while other taxes are expected to increase compared with last year. From different industries, the tax provided by key industrial enterprises still accounts for the majority. In addition to taxes from industrial enterprises, taxes from construction and real estate industries are the main sources of local taxes. The state will continue to implement the real estate control policy this year, which will have a certain impact on the real estate industry in our county. Our county is a mountainous county with a small population, and the real estate sales are close to saturation. In addition, there are no large-scale infrastructure and key projects in our county recently. It is estimated that the tax revenue of construction industry and real estate industry will decrease compared with last year.
(B) Factor analysis of fiscal expenditure growth
Safeguarding and improving people's livelihood is the fundamental purpose of developing economic and social undertakings, and it is also the top priority of financial work. Further increase investment in education, speed up the construction of social security system, deepen the reform of medical and health system, promote the construction of affordable housing projects, strengthen the policy of strengthening agriculture, benefiting farmers and enriching farmers, and reform performance pay in public institutions. National policies and mandatory investment in people's livelihood have increased significantly compared with previous years, requiring further investment from local finance. It is estimated that the county's fiscal increment will reach 654.38+0. 1 100 million yuan this year, which will contribute to fiscal revenue and expenditure.
Four, to promote the steady and rapid development of our city's financial and economic opinions and suggestions.
1, further accelerate the construction of key projects and key projects, and increase investment. Guide and stimulate private and social investment, and enhance the social synergy of economic growth.
2. Give full play to the role of financial and guarantee institutions in supporting local economic development, increase loans to small and medium-sized enterprises, and focus on supporting the real economy and strategic emerging industries.
3. Increase investment in livelihood projects and key expenditures, improve the steady growth mechanism of investment in agriculture, rural areas and farmers, and effectively protect and improve people's livelihood.
4. Continue to expand the scale of financial subsidies and raise the income level of residents, especially low-and middle-income people.
Model Financial Research Report Part III:
Rural financial management is the focus of party committees, governments and farmers at all levels, and it is also the focus of rural work. It is also an important factor that directly affects the development of rural collective economy and the stability of rural society. In recent years, the central government and all provinces, prefectures (cities) and counties have formulated and promulgated relevant laws and policies on how to strengthen the standardized management of rural finance. 20 1 1 in the new round of institutional reform, the township finance office was established in my township. The financial management of villages and towns is summarized as follows:
First, the status of rural financial management
Rural financial management is an important work. Maybe, it may cause village-level financial chaos, trigger farmers' petitions and endanger rural social stability. Under the premise of keeping the ownership, examination and approval authority, use right, income right and supervision right of village-level collective property unchanged, villages and towns implement dual custody of village-level funds and accounts, and villages and towns represent all accounting matters at the village level, transforming village-level financial management from decentralized management and separate accounting to centralized and unified accounting.
(A) the status quo and problems of rural financial management
20 1 1 year, the village-level accounting agency service center was established by the township government in _ _ _ township according to the principle of voluntary and legally entrusted by the villagers, acting as the agent for the village-level financial accounting and auditing work of the village committee and villagers' group in the township. There are still some problems in financial management: First, the personnel in the trusteeship center are absent. Because the escrow center is affiliated with the rural agricultural economic station, there is no separate operating organization. Since the implementation of "village finance and township management", the village finances of _ _ villagers' committees and _ _ villagers' groups have been entrusted to the Agricultural Economic Station for escrow. The heavy workload makes it difficult to guarantee the efficiency and quality of village property escrow, thus affecting the overall supervision and management of village property. Second, the quality of relevant personnel in the village group needs to be improved. Most accountants in village committees have not received formal financial accounting training and lack financial knowledge. Some accountants also have several jobs, so they don't have enough time to be responsible for monthly reimbursement, which affects the correct professional judgment on the compliance and legality of bills to a certain extent, thus affecting the correct implementation of financial compliance and legality. Third, the production of reimbursement documents is not standardized enough. The procedures for reviewing bills in individual villages are not standardized, and the procedures for handling, accepting and issuing certificates are not complete. Some village accounting procedures are not standardized, and accounting, closing, reconciliation and settlement are not timely, resulting in missing accounts and inconsistent accounts. Fourth, the democratic financial management team has little effect. Some villagers' financial management groups are not elected by mass meetings or mass congresses, but appointed by cadres. Some villages don't even have financial management team members, and village cadres directly serve as members of democratic financial management team, which makes democratic financial management meaningless. Some members of the democratic financial management team have low educational level and limited financial level. They do not manage their finances according to regulations, do not carefully review documents, do not conscientiously perform their duties, are irresponsible for their work, and fail to play a supervisory role. Democratic financial management activities are not normal and serious. Some villages do not carry out democratic financial management activities on schedule, and village accountants take bills to the home of financial management team members to sign, and some simply sign on behalf of village cadres. The members of the village democratic financial management team have a poor sense of responsibility, and the supervision is only a formality. Fifth, village-level financial disclosure needs to be further implemented. Although provinces, prefectures, counties and townships (towns) have clear regulations on the content, time, place, form and procedure of village-level financial disclosure, many villages often discount it in practice. Some village groups don't make public on time and in time, and some village groups only pay attention to publicity, not to effect, and the content and form are vague, which doesn't let the masses really understand the essence of financial disclosure.
(B) Suggestions on strengthening village-level financial management
First, the personnel of the hosting center should be filled in time. In order to ensure the efficiency and quality of village property escrow, it is particularly important to fulfill the supervision and management of village property by the escrow center and fill the vacancy of the escrow center, so that the "village property escrow" should be carried out by special personnel and the responsibility should be assigned to people. In this way, the staff of the Agricultural Economic Station who hold several positions at present can spare their energy and better play the role of accounting work such as statistics, agricultural management and special fund management. Second, we should strengthen the guidance and training of accounting personnel. In view of the current situation that the quality of reimbursement personnel is generally low, on the one hand, we should strengthen their guidance, correct the mistakes in documents and processes in time when reimbursing, and tell them how to correct them. Unreasonable places that do not conform to the rules and regulations cannot be tolerated, and they should be ordered to take out documents and replace them with documents that meet the requirements. On the other hand, it is necessary to organize relevant training in time, charge accountants in time, and appropriately consider increasing the monthly allowance of accountants, so that they can work without worry and do their jobs wholeheartedly.
Third, it is necessary to formulate relevant systems to standardize reimbursement documents and expenses. In the face of the fact that some documents are not standardized in the process of reimbursement, white receipts, triple receipts and payment vouchers are often used as official vouchers for reimbursement, it is necessary to formulate relevant systems and order them to be banned, and resolutely put an end to the expenditure loopholes that may be caused by these irregular documents; For the phenomenon of excessive business hospitality, reasonable standards should also be formulated and strictly implemented, so that hospitality can play its due role in the operation of the whole village Committee, and at the same time, corruption and waste should be prevented; In addition, it is necessary to strengthen the education of village committees and cadres, make them realize the seriousness of financial discipline, and cooperate with accountants to complete tasks such as auditing, signing and expenditure control in time.
Fourth, we should conscientiously implement financial openness and democratic financial management. Carrying out financial disclosure is an effective measure to strengthen rural collective financial management and strengthen the construction of rural party style and clean government. We should conscientiously perform our duties, standardize the financial disclosure system, not only publish the expenditures every month, but also pay a timely return visit to the villagers' understanding of the expenditures of the village committees, so as to grasp the villagers' understanding of the expenditures in time, and put an end to all kinds of petitions and disturbances caused by opaque finances and people's incomprehension from the source. In addition, the democratic financial management team must be elected by the villagers' congress, and the withdrawal system should be implemented. Village cadres and close relatives are not allowed to participate in financial management, so as to put an end to the phenomenon that the financial management team does not focus on auditing expenditures and is afraid that others will be troublesome to sign, and truly give play to the supervision and auditing role of the democratic financial management team.
Second, the advantages of establishing township finance offices
Rural financial management is the focus of party committees, governments and farmers at all levels, and it is also the focus of rural work, which directly affects the development of rural collective economy and the stability and stability of rural society. The full implementation of the management mode of "village finance and township management" has strengthened the supervision of village-level financial revenue and expenditure, ensured the normal operation of grass-roots political power, standardized the behavior of village-level financial revenue and expenditure, improved the efficiency of fund use, promoted the establishment of a long-term mechanism to control new debts and digest old debts, realized the transformation of township financial functions, and further strengthened the service, accounting and supervision functions of township finance.
1. The responsibility for allocating funds for benefiting farmers has been continuously strengthened. With the full implementation of the national policy of benefiting farmers and supporting agriculture, there are more and more transfer payment funds and various subsidies to rural areas. The allocation of these funds involves a wide range, many types, and strong policy and timeliness.
2. The accounting function has been strengthened. After the implementation of "village finance and township management", a village-level financial agency service center was established, which is responsible for the management of village-level funds, transfer payment funds and special funds for new rural construction, focusing on working outside, regularly opening accounts, and playing a supervisory role through escrow.
3. The expenditure management function has been strengthened. With the gradual improvement of the public finance system, the funds for new rural construction, disaster relief and agricultural subsidies issued by township finance have increased year by year, the workload of basic management and fund payment undertaken by township finance has increased obviously, and the expenditure management function has become stronger and stronger. At the same time, township finance is also responsible for the supervision of village-level funds.
4. The budget management function has been strengthened. After the implementation of "village finance and township management", the township finance is responsible for the declaration of special fund project reserves, the implementation and distribution of special funds related to agriculture.
Iii. Suggestions on strengthening the construction of township financial management
From the policy level, this paper puts forward some suggestions on strengthening the construction of township finance, further adjusting and perfecting the township financial system, enriching and strengthening the functions of township finance, standardizing the establishment of township financial institutions, and creating good conditions for township finance to perform its functions.
(A) to further improve the county and township financial system. The financial system is the fundamental system to determine the financial distribution relationship between governments at all levels and an important means for the government to implement macro-control. On the basis of reasonable division of county and township power and financial power, we will further adjust and improve the county and township financial system by comprehensively considering factors such as the level of township economic development and the degree of financial difficulties.
(2) Enrich and improve the financial functions of villages and towns. Township finance is an important part of national finance, and its function is an extension of county-level financial function and a concrete embodiment of township government function. Its function orientation should be combined with the transformation of township government functions, focusing on promoting economic development, strengthening social management and providing public services, focusing on standardized fund supervision, efficient centralized accounting, satisfactory public services and moderate budget management. Specifically, there are four aspects:
1, fund supervision function. Manage all kinds of financial funds and other public welfare funds used to provide public goods within the scope of towns and villages; Gradually bring rural collective economic income into the scope of supervision; Supervise and manage project funds and participate in the demonstration, implementation and performance evaluation of government investment projects; Handle centralized government procurement and centralized payment of financial funds.
2. Accounting function. Organize the accounting and archival work of township finance, public institutions and other relevant organizations. Responsible for the audit and bookkeeping of "Village Finance and Township Management".
3. Public service function. Responsible for the distribution of agricultural subsidies and related management, do a good job in comprehensive coordination and public services, continuously improve the supply level of public goods and services within the scope of villages and towns, and promote the all-round development of rural economic and social construction.