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从最近镇江市句容县东昌、郭庄两乡对村级财务的清理整顿情况看,村级财务存在的问题不少:一是家底长期不清理、不盘点、帐物不相符,心中无数。有的集体老财产和新添置的财产从未建帐登记,有的有帐无物,有的有物无帐。二是库存现金不实。东昌乡11村帐面应有现金、存款188,682元,但只有库存现金1,176元,存款4,780元,其余为单据抵库24,858元,白条抵库152,729元,个人挪用5,139元。三是经济手续不全,平调资金的情况比较严重。东昌乡生产队的积累资金被村级企业长期无偿占用17.4万元,不结算、不归还,手续不全。四是村干部擅自提高报酬标准,不少村乱发自行车费、医药费、书报费、福利费、电灯费、职务补贴等,名目繁多。五是村级积累收不抵支。六是村级财会人员调动频繁,部分人员素质差。
Judging from the recent clean-up and rectification of village-level finance in Dongchang and Guozhuang Townships in Jurong County, Zhenjiang City, there are quite a few problems with village-level finance. First, there are a lot of problems with family finance: . Some collective old property and newly acquired property have never been registered, some have no account, some have no title. Second, inventory cash is not real. 11 Village of Dongchang Township should have a cash deposit of 188,682 yuan but only cash of 1,176 yuan in cash and 4,780 yuan in cash. The rest were receipts of 24,858 yuan in vouchers, 152,729 yuan in vouchers and 5,139 yuan in personal vouchers. Third, the economic formalities are not complete and the situation of adjusting funds is more serious. The accumulation fund of Dongchang township production team was occupied by village-level enterprises for 174,000 yuan for a long time without payment, without settlement and without returning the procedures. Fourth, village cadres to raise the remuneration standards without authorization, many villages indiscriminate hair bikes, medical expenses, books and newspapers fees, welfare costs, lamp fees, job subsidies, a wide range of projects. Fifth, the village-level income can not be received. Sixth, the mobilization of village-level accounting staff frequently, some of the poor quality of personnel.