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现状——成绩很大,问题不少 1992年底,据我县13个乡镇财务清理的结果表明,农村财务管理的现状是喜忧并存。主要表现有以下几点:(1)通过清理,共清出贪污盗窃117人,计14.6万元,已退赔88.7％;挪用公款98人,计9.75万元,已退赔83.5％;清出各种承包欠款434.4万元,已收回87.8％。通过清理,基本摸清了村组集体资金家底。(2)在13个乡镇2206个村组中,已建立财务管理制度的占93.8％(执行较好的占村组总数79.8％)。有的地方执行县里统一制定的财务管理制度,做到了乡乡有实施细则,村组有具体措施。(3)村组会计通过互查、互帮、互学、提高了业务水平,并通过清财,调整充实财会人员56人,落实606名会
The status quo - a great achievement, a lot of problems At the end of 1992, according to the results of the financial clearance of 13 townships and towns in our county, the status quo of rural financial management is mixed. The main performance of the following points: (1) through the clean-up, a total of 117 people were found guilty of corruption, total 146,000 yuan, has returned 88.7%; misappropriation of 98 people, accounting for 97500 yuan, has returned 83.5% RMB4.444 million was contracted for the contract, 87.8% of which was recovered. Through the clean-up, basically found out the village collective fund home. (2) Of the 2,206 village groups in 13 townships, 93.8% have established financial management systems (accounting for 79.8% of the total village group’s implementation). In some places, the unified financial management system formulated in the county has been implemented, so that there are detailed implementation rules for the township and village and specific measures for the village groups. (3) The village group accountants improved their business level through mutual inspection, mutual help and mutual exchange, and through the clear money arrangement, 56 people of finance and accounting departments were adjusted and implemented, and 606 members