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最近,我们组织县(市)纪委调研部门对部分乡镇的财务管理情况进行了一次专题调查.从调查情况看,当前乡镇的财务管理存在不少问题,尤其是乡镇站所的情况更为严重,值得引起重视.这些问题主要是:一、票据管理混乱.突出表现在三个方面:一是使用票据不规范.从财务入账的情况看,乡镇使用的票据花样多,主要有六类:①税务部门监制的正式发票;②行政事业性收款收据;③乡镇统一印制的票据;④商业供销部门印制的售货发票;⑤市场销售的收款收据;⑥“白条”收据或发票.二是领用票据不严格.目前,多数乡镇为了完成收费、收税等各项任务,一般采取分片包干的办法,因而乡镇工作人员均可以领用票据.人人手中都握有一定数量的票据,导致乱收费、乱罚款的事经常出现.加之管理不善,遗失票据,截留收费、罚款的违纪现象时有发生.三是出具票据不规范.有的不出具财政或税务部门监制的发票,使用自制收据或市场购买的现金收据,隐瞒收费,设“小金库”;有的采取多收费少开票的方式,出具“阴阳”发票,截留收费,中饱私囊;有的甚至出示“白条”作发票,从中贪污、侵占集体财物.二、资金管理失控.一方面,资金难以及时入库,拖欠公款现象严重.由于乡镇工作人员人人收钱、
Recently, we organized the county (city) Commission for Discipline Inspection Commission conducted a special survey of the financial management of some townships, from the survey situation, the current financial management of townships, there are many problems, especially the township station situation is more serious, Worthy of attention.These issues are mainly: First, the notes management chaos.Expressed in three aspects: First, the use of non-standard notes.From the financial accounting situation, the township bills with many patterns, there are six categories: ① tax Departmental producer of the official invoice; ② administrative receipts for business receipts; ③ township unified printed notes; ④ commercial supply and marketing department sales invoices; ⑤ market sales receipt; ⑥ “white” receipts or invoices. The majority of townships generally adopt a piecemeal approach in the various tasks such as collecting fees and collecting taxes, so township workers can receive bills, and all people hold a certain amount of bills , Resulting in arbitrary fees, fines often appear. Coupled with mismanagement, lost bills, interception charges, fines, discipline violations have occurred. Third is issued a non-standard notes. Fiscal or tax department producer invoices, the use of self-made receipts or cash receipts purchased in the market, to conceal charges, set up a “small treasuries”; some take more charges less billing way, issued a “Yin and Yang” invoices, interception charges, full pockets; Or even produce a “white bar” as an invoice, from which embezzlement, encroachment of collective property. Second, the capital management out of control .On the one hand, the funds are difficult to warehousing in time, serious arrears of public funds.Because all the township staff collect money,