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随着农村社会服务产业的发展,农村的涉农、税收、行政事业性收费、生产生活服务性收费相应增多,有些收费单位为求简便,将此类收费委托农村基层干部代收代结的越来越多。据笔者对20个行政村的调查,当前此项代收代交款项的管理和核算存在许多问题,亟待加以解决。 1、“代收”手续不健全,苦了农民。调查中发现:有的村代收代结款项不进帐核算,干部代收时,不开票,有的记在香烟盒上,有的记在纸片上,有的干脆不登记,导致无法核查,个别经手人借机“渔利”;代收后帐目不公布,应收多少,实收多少,解交多少,哪些户交了,哪些户未
With the development of rural social service industry, the fees and charges related to agriculture, taxation and administration in rural areas have correspondingly increased the service fees for production and living. Some fee-paying units, for the sake of simplicity, entrust such fees to the rural grassroots cadres for collection and surrender More and more. According to the author’s investigation of 20 administrative villages, there are many problems in the management and accounting of this collection and delivery of payment, which needs to be solved urgently. 1, “collection” procedure is not perfect, bitter peasants. The survey found that: some villages do not collect the money into the accounts, cadres collection, do not invoice, and some recorded in the cigarette box, and some recorded in the paper, and some simply not registered, leading to not be verified, Individual operators take the opportunity to “fishing profits”; accounts after the collection is not published, how much should be received, how much is paid, how many people pay the settlement, which households pay, what is not