财务会计 外文翻译 外文文献 英文文献 在农村财务管理的薄弱环节和权力

1、(外文) from free paper down center on the financial management weaknesses in rural areas and the rightpaper keywords rural; financial management; problems; causes; recommendations abstract pointed out that the village-level financial problems and analyzed why. proposes to strengthen village-level fina

2、ncial management of the recommendations, including: the establishment of a stable, possess high professional quality, and strictly act according to the financial system in rural financial and accounting teams; establish sound financial system; to uphold democratic financial management, the implement

3、ation of village-level financial disclosure, strengthen of village-level financial management and democratic supervision; sound audit institutions and functions of rural areas, strengthening of village-level financial auditing and supervision. in the past five years, with a range of services three r

4、ural issues measures to promote, historic changes have taken place in chinas rural areas, rural economy has developed rapidly, the majority of farmers in rural finance has become a hot spot of concern. the central and local governments at various levels attach great importance to rural areas, financ

5、ial management, has developed a number of regulations, policies and systems so that financial management in rural areas have been greatly improved. but there are still confusion in the financial management, the collective assets and other issues. a rural financial management and analysis of problems

6、 in recent years, local governments in strengthening village-level financial management carried out an active exploration, launched a village-level accounting principal-agent system, democracy and financial management system, village-level cross-representation of two committees and other measures to

7、 achieve remarkable results. however, some local financial management system is not implemented, the public non-standard, and supervision mechanism is not sound and other issues is still quite pronounced. mainly manifested in the following aspects. 1.1 accountant professional quality is not high and

8、 the financial instability in the ranks of financial staff in rural areas of business quality and the rapid development of the rural economy is manifestly disproportionate to truly understand the lack of financial professionals, accounts not promptly handled, procedures, unclear procedures, or even

9、do not know how to deal with, how to handle according to the procedure. every village party branch and village committee re-elected treasurer, accounting also follows general, there has been 一朝天子一朝臣 phenomenon. in addition, the accounting personnel aging, low education, because young people are relu

10、ctant in the village dry, they could not find suitable candidates, resulting in a number of operational posts unfamiliar unlicensed accountants. 1.2 financial management is in chaos and lax enforcement regime due to poor management, there are a large number of unlisted assets. collective economy is

11、not high transparency in the use of funds, individual free occupied more common phenomenon of collective funds. some of the village a variety of loans, arrears contracted gold, white bars arrived in libraries and other money payable by the village economic cooperatives, taking up a large number of l

12、iquidity in the village community; the cost of some cadres, eat, drink inside the reimbursement of all funds in the collective, and even corruption , the collective funds are almost became a grass-roots cadres in private consumption fund; in some areas as accounting and cashier by individuals, some

13、village cadres monopolize the accounting, the post of cashier, direct handling of cash payments, or even false invoices directly to the accounting recorded; some village by village cadres and chartered financial co-operatives, income taxes, resulting in part of the taxes collected by the village cad

14、res on their own spending money management money, sit at ease with income or sit; some places, the selection accountants cronyism, all depends on personal likes and dislikes, so that some low quality, non - have accounting conditions have been elected to the accounting positions. 1.3 quality of fina

15、ncial disclosure is not high, the public is not timely only some of the village to work as a specified time disclosure. some of the villages financial disclosure existence of fraud, evasive situations, open content is not fully closed or only open the results of the process, the content is not detai

16、led, the masses can not understand the real situation is bound to doubt the authenticity of the contents of the public. 1.4 poor access to rural financial supervision shown in the following three aspects: first, weak supervision by the masses, scattered family-run, so that the collective concept of

17、the villagers, democratic management, a weak awareness; coupled with the level of supervision is limited, some villagers do not care about the collective, but ask, do not understand democracy management and supervision of a mere formality, given some of the cadres are not honest opportunity. second,

18、 the internal oversight weak, due to the appointment of village-level accountants by the village, the village cadres to give up the economic offenses reluctant to supervision or oversight, identify problems not tube and float. third, the reform of township agencies and personnel become relatively le

19、ss, of village-level financial management function has been weakened, the village accounts stand trial is not carried out, many towns administered by the station did not carefully examined, that is stamped instrument verification zhang trouble. as has not yet formed an effective audit system, monito

20、ring system, allowing a long time failed to address financial problems in rural areas, leading to masses relations, ties between the party tension, conflicts, affecting rural reform and development, social stability and the consolidation of rural grass-roots political power. 2 to improve the rural f

21、inancial management, the promotion of new rural construction proposals rural organization is a relatively unique organization, it is not a government organization, but it has to carry out their own village management functions, but also to assist the government in a number of administrative work. vi

22、llage-level financial management in rural areas is directly owned by the farmers collective ownership, control, management of the assets occurred in income, use, distribution, and other financial activities, accounting, planning, supervision and control. rural financial management related to the imm

23、ediate interests of farmers, improving rural financial management is an important content of the construction of new countryside, but also the cornerstone of maintaining stability in rural areas. with the rural economic and social development of various undertakings, village-level financial manageme

24、nt, economic development in the rural areas becoming more and more important role is also growing on the construction of new countryside of great significance. village-level financial management problems to some extent constrained the development of rural economy. at present, the building of new soc

25、ialist countryside is in full swing progresses, the author believes that building a new socialist countryside, in addition to strengthening the building of grassroots organizations in rural areas and increase rural economic development efforts, we must also address the financial management of villag

26、e-level problems to be further standardized management, which will not only lay a solid foundation of new rural construction, but also to accelerate the pace of building new countryside played a vital role. 2.1 the establishment of a stable, possess high professional quality, and strictly act accord

27、ing to the financial system in rural financial accounting team. 2.1.1 strengthen the training of accountants and education, to improve the quality of professional accountants. accountants as a special practitioners, we must have good business qualities, but also have strong political ideas and profe

28、ssional ethics. therefore, through the organization of business seminars, legal seminars, academic education, continuing education to improve the moral qualities accountants and law-abiding consciousness. it should also be regularly organized in rural areas and rural areas of accounting knowledge co

29、ntest on the accounting practices training. 2.1.2 stable contingent of accountants. accountants have been identified, it is generally not arbitrarily change. the key here is to strictly financial personnel appointment and removal procedures for approval of appointment to establish the accounting sys

30、tem in rural areas. where the rural areas accounting appointments, change must go through town, street or approved by higher authorities to stabilize the rural areas accounting teams to maintain the continuity of accounting in rural areas. 2.1.3 the selection of rural accounting system. selection of

31、 rural financial accounting system, provides that in future the village collective economic organizations must implement the new accountants recruited through open recruitment from the town, street department in charge of the responsibility for examining the collective economy, unified organization

32、of the examination. examinations include: accounting, financial management, financial and economic laws and regulations basic knowledge and basic knowledge of computerized accounting, qualified personnel pass the examination, by employing a provision of 2 to 3 percentage of candidates, according to

33、high and low scores from the town of , street department recommends to the collective the collective economic organization. village collective economic organizations of the general assembly to convene representatives of villagers, in the recommended staff to recruit accounting personnel. the impleme

34、ntation of accounting selection rural financial system through open recruitment for accountants to facilitate the development of rural accountants move toward better educated and more professional, younger. 2.1.4 accountant appointment. the rural system of appointing the town government in the fair,

35、 open competition, and selection of the best recruiting accounting professionals to the community, the village assigned to the village office accounting, by the town of uniform examination and management. accountant appointment, you can change the previous accountants did not have high quality and p

36、rofessional status of the system to protect accountants strictly enforce the law, maintaining financial discipline and the seriousness. 2.1.5 to strengthen accounting oversight in rural areas and establish a responsibility system in rural areas of accounting jobs. improved assessment methods, and ji

37、angyoufalie to fully mobilize their enthusiasm and initiative to continuously improve their work. 2.2 the establishment of a sound financial system to establish a good village-level financial management system is to improve financial management in rural areas an important guarantee. to enable the ru

38、ral village-level financial and accounting practices rules to follow, we must strictly enforce the state ministry of agriculture, the ministry of finance issued a new village collective economic organizations in the accounting system and village collective economic and financial system and cpc centr

39、al committee and state council office office on the sound and improve the democratic management of village affairs public and the views of the system and the provinces village affairs regulations, these systems, regulations on cash management, fixed asset management, cost expense management, bill ma

40、nagement, and farmers the burden of payments and management of joint production costs , volunteer work and accumulation of industrial management, accountants and accounting management accounting, financial auditing and financial management and other aspects of democracy, made specific provisions. mu

41、st follow the ministry of agriculture, the ministry of finance issued the village cooperative economic organizations accounting system and cooperation in the economic and financial system in the village and the relevant requirements, and improve various village-level financial management system, tha

42、t is, a system of financial budget and final accounts, financial revenue and expenditure approval system financial audit system, cash management system, fixed asset management system, the democratic system of financial supervision, financial systems and accountability for the public. through the est

43、ablishment of these systems and standardize the work of village-level finance, uniform chart of accounts, accounting documents, books, accounting methods, accounting statements, so that everything was tubes, everyone has special responsibility to avoid a deficit budget, is strictly prohibited withou

44、t notes or ious close payments, all funds in strict accordance with the provisions of use of expenditures, revenues and expenditures are not accounted for non-compliance, so that receivable, accounts real, account card, account payments, accounts in table 5 in line. from the reality in rural areas,

45、establish and perfect a practical village-level financial accounting system so that an open and democratic management of rural finance work towards standardized and institutionalized. reposted elsewhere in the research papers download 2.3 the financial commitment to democracy and implement village-l

46、evel financial disclosure, strengthen the democratic management of village-level financial and supervision of village-level financial problems of the peasant masses have always been the focus of attention problems, the state council has repeatedly stressed the need to effectively protect the legitim

47、ate interests of the peasant masses, any major village affairs and issues that concern the people should be open to the villagers, particularly village-level finance should be made public. 2.3.1 organization of the village establishment of a democratic financial management. villagers of democratic f

48、inancial management team on behalf of democratic financial management by the villagers, the villagers. village democratic financial management team from 5 to 7 members, elected by the villagers, impartial and upright, strong sense of responsibility, authority higher and possess the necessary knowled

49、ge of accounting officer. village democratic financial management team is accountable to the villagers and report on the work group responsible for the financial activities of the village democratic supervision, the right to inspect, audit the financial accounts and related economic activities issue

50、s, the right to reject unreasonable expenditures. the parties to veto objections can be submitted to the villagers meeting or villager representatives discussed and decided. democratic members of the group financial performance of its duties, year-end meeting to organize the villagers a time of demo

51、cratic evaluation. do not seriously work duties are performed are not available, the meeting discussed and adopted by the villagers can recall their qualifications, and to adjust. 2.3.2, standard and open content. open content should be in accordance with the village collective economic organization

52、s, provisional regulations on financial disclosure to. any personal interests with the villagers matters related to financial activities, such as the village collective land contracting and leasing, and village public welfare projects, implementation of the program should be open to the villagers to

53、 carry out democratic management and financial management. the village collective, all financial activities, including collective enterprises, and restructuring enterprises paid income return on equity and so on, should be included in the open. to refine the public the content of the income and expe

54、nditure should not only open one by one, coherent, and also details transaction-published accounts, the project is strictly prohibited in public or engage in a public place of detail bold aesthetic pseudo-open. 2.3.3 open time to time, so that monthly statement released last month, the establishment

55、 of a fixed financial disclosure date, daily financial activities should adhere to open a second month, in january the formation of an open system, the major financial activities should be ready for the transaction-published. 2.3.4 public varied in form. should be an open bar and open manner, the ma

56、in village in households concentrated in prominent and convenient for people to watch the area in rugged, weather-proofed, village affairs column. at the same time, through radio, television, internet, understand the paper and other forms of good work in public. 2.3.5 open procedures strictly. finan

57、cial disclosure should be preceded by democratic financial management team has participated in, from accounting and auditing personnel of all his property, credit and debt and related accounts for a second round of verification. stamped audit qualified audit of a chapter, and will be included in the

58、 financial revenues and expenditures of public list, komura democratic financial management group to review the agreement, stamped with a special chapter of democratic financial management team selected to posting in the village affairs public and accept public supervision. 2.3.6 establish and implement an accountability system for inquiries and. villagers have the right to collective village questioned the financial