目前,一些地方的村级财务管理相当混乱,存在诸多问题。主要表现在以下几个方面: 一是不及时做帐。有的村会计似同“票据管理员”,平时不做帐,收付单据—大堆,难分难解。某村有两个组长平时自收自支,年终拿出一把单据往村会计处一交了事。 二是开支混乱,无正式发票,白条报销现象突出,某村一年的单据2200多张,其中白条竟达1400多张,占64％。一些村干部占欠、挪用集体资金长期不还,个别村乱支乱用现象严重。某个村招待费开支一年就多达1.4万元,大多动用计划生育罚款。 At present, the financial management at the village level in some places is quite chaotic and there are many problems. Mainly in the following areas: First, do not account in time. Some village accounting like the same as “notes administrator”, usually do not account, payment receipts - a pile, hard to resolve. A village has two team leaders usually self-supporting, the end of the year to come up with a document to the village accounting office paid off. Second, chaos in spending, no formal invoices, outstanding white reimbursement, a village a year more than 2,200 documents, of which more than 1,400 white stripes, accounting for 64%. Some village cadres owe owed, misappropriation of collective funds will not return for a long time, and the phenomenon of indiscriminate chaos in individual villages is serious. Hospitality spending in a village up to 1.4 million a year, mostly using family planning fines.