1、 专业英语外文 翻译 学 院 ： 专业班级 ： DZ 财务管理 084 学生姓名 ： 学 号： 510820416 外文出处 ： (外文 ) from free paper down center http:/ On the financial management weaknesses in rural areas and the right Papers Category:Financial Management Papers - Financial Other Papers Post Time:2009-9-21 9:02:00 Paper Keywords rural； financi
2、al management； problems； causes； recommendations Abstract pointed out that the village-level financial problems and analyzed why. Proposes to strengthen village-level financial management of the recommendations, including: the establishment of a stable, possess high professional quality, and strictl
3、y act according to the financial system in rural financial and accounting teams； establish sound financial system； to uphold democratic financial management, the implementation of village-level financial disclosure, strengthen of village-level financial management and democratic supervision； sound a
4、udit institutions and functions of rural areas, strengthening of village-level financial auditing and supervision. In the past five years, with a range of services three rural issues measures to promote, historic changes have taken place in Chinas rural areas, rural economy has developed rapidly, th
5、e majority of farmers in rural finance has become a hot spot of concern. The central and local governments at various levels attach great importance to rural areas, financial management, has developed a number of regulations, policies and systems so that financial management in rural areas have been
6、 greatly improved. But there are still confusion in the financial management, the collective assets and other issues. A Rural Financial Management and Analysis of Problems In recent years, local governments in strengthening village-level financial management carried out an active exploration, launch
7、ed a village-level accounting principal-agent system, democracy and financial management system, village-level cross-representation of two committees and other measures to achieve remarkable results. However, some local financial management system is not implemented, the public non-standard, and sup
8、ervision mechanism is not sound and other issues is still quite pronounced. Mainly manifested in the following aspects. 1.1 Accountant professional quality is not high and the financial instability in the ranks of Financial staff in rural areas of business quality and the rapid development of the ru
9、ral economy is manifestly disproportionate to truly understand the lack of financial professionals, accounts not promptly handled, procedures, unclear procedures, or even do not know how to deal with, how to handle according to the procedure. Every village party branch and village committee re-elect
10、ed treasurer, accounting also follows general, there has been 一朝天子一朝臣 phenomenon. In addition, the accounting personnel aging, low education, because young people are reluctant in the village dry, they could not find suitable candidates, resulting in a number of operational posts unfamiliar unlicens
11、ed accountants. 1.2 Financial management is in chaos and lax enforcement regime Due to poor management, there are a large number of unlisted assets. Collective economy is not high transparency in the use of funds, individual free occupied more common phenomenon of collective funds. Some of the villa
12、ge a variety of loans, arrears contracted gold, white bars arrived in libraries and other money payable by the village economic cooperatives, taking up a large number of liquidity in the village community； the cost of some cadres, eat, drink inside the reimbursement of all funds in the collective, a
13、nd even corruption , the collective funds are almost became a grass-roots cadres in private consumption fund； in some areas as accounting and cashier by individuals, some village cadres monopolize the accounting, the post of cashier, direct handling of cash payments, or even false invoices directly
14、to the accounting recorded； some Village by village cadres and chartered financial co-operatives, income taxes, resulting in part of the taxes collected by the village cadres on their own spending money management money, sit at ease with income or sit； some places, the selection accountants cronyism
15、, all depends on personal likes and dislikes, so that some low quality, non - have accounting conditions have been elected to the accounting positions. 1.3 Quality of financial disclosure is not high, the public is not timely Only some of the village to work as a specified time disclosure. Some of t
16、he villages financial disclosure existence of fraud, evasive situations, open content is not fully closed or only open the results of the process, the content is not detailed, the masses can not understand the real situation is bound to doubt the authenticity of the contents of the public. 1.4 poor
17、access to rural financial supervision Shown in the following three aspects: First, weak supervision by the masses, scattered family-run, so that the collective concept of the villagers, democratic management, a weak awareness； coupled with the level of supervision is limited, some villagers do not c
18、are about the collective, but ask, do not understand democracy management and supervision of a mere formality, given some of the cadres are not honest opportunity. Second, the internal oversight weak, due to the appointment of village-level accountants by the village, the village cadres to give up t
19、he economic offenses reluctant to supervision or oversight, identify problems not tube and float. Third, the reform of township agencies and personnel become relatively less, of village-level financial management function has been weakened, the village accounts stand trial is not carried out, many t
20、owns administered by the station did not carefully examined, that is stamped instrument verification Zhang trouble. As has not yet formed an effective audit system, monitoring system, allowing a long time failed to address financial problems in rural areas, leading to masses relations, ties between the party tension, conflicts, affecting rural reform and development, social stability and the consolidation of rural grass-roots political power. 2 to improve the rural financial management, the promotion of new rural construction proposals
