Paper Introduction: establish two teams: democratic management team, financial management and democratic supervision group. Rural economy, strengthen financial management to promote the healthy development of the rural economy.
Keywords:: financial management, rural economy
Rural financial management is the main content of agricultural economics work, involving the vital interests of the broad masses of peasants, related to the stability and development of rural society, it is concerned about the hot issues of the peasant masses. In recent years, rural economic development has entered a new stage, the state not only abolished all fees taxes for farmers project, also distributed grain seeds, grain, farm machinery, and other subsidies to pig farmers, low-income farmers to establish a living allowance mechanism, the implementation of the rural cooperative medical care and other preferential policies to effectively reduce the burden on farmers. However, the reduction in income village, the village only a limited reduction of subsidies to maintain the operation, some of the village's debt has increased every year, individual village financial management confusion, causing farmers' petition. According to 'promote the rural collective financial management and control regular, standardized and institutionalized view' Provincial Agriculture Department, the Home Office, Ministry of Finance, Audit Office, Department of Supervision jointly issued (Shandong Agricultural Economics and Management  No. 1) and the Central Discipline Inspection Commission, Ministry of Agriculture, Ministry of Finance jointly issued a 'further strengthen and standardize the village-level financial management Interim Measures,' a few comments on the main content of rural financial management:
First, improve rural financial management to fully grasp the village resources, after the assets, financial condition village secretary, director of the office, the first to do a good job in the transfer of supervision of the higher authorities, to find out the basic situation of the village, be aware of. One is demographics: the village households, population, labor force and so on. Second, the land situation: land area, arable land, of which 1998 acres according to the number of households Tudeyanbao policy implementation, and mobile land area, arable land contract does not expire, the orchard area, four drought, forest area and the contract situation. Third Assets: village collectively owned fixed assets, current assets, debts and so on. Fourth, the economic development of the social situation: leading industries, competitive industries, the main source of income of the farmers, Party members and cadres, veterans, servicemen, families of martyrs, students and so on.
Second, improve rural financial management, in strict accordance with the law, democracy, openness requirements, management of rural finance and services (a) the establishment of two teams: democratic management team, financial management and democratic supervision group.
Village and village affairs in accordance with the requirements of collective organization, strict system of village representatives elected publicly elected village really have the ability, to understand the policy, human villager representatives to act for the people, and effectively reflect actual farmers, the establishment of democratic financial management team and village affairs supervision team two teams, responsible for overseeing the implementation of the management of village affairs system, can not be a mere formality villager representative system. Let the villagers really understand the situation promptly collective accounts, eliminating unnecessary suspicions and ideas, let cadres let go catch on the economy rather than all day busy and people afterwards, to 'give the people a clear, still an innocent village cadres.' Thesis, the rural economy. Thesis, the rural economy.
(B) strict procedures do eight management 1, contracting management of land resources. Including: arable land management, rural land outstanding special treatment, renewal of replacement land certificate, 'Four Wastes' of contract management.
Must be based on farmers collectively owned land legally belongs to all the principles of collective farmers village by village bidding, contracting plan more than two-thirds of the land shall be subject to the consent of all its members, letting the land according to democratic consultation, the principle of fair and reasonable get on. All the people on the principle of land should be distributed equally to the home, we need to stay mobile land shall not exceed 5% of total arable land. Land contract expires timely recovery of sharing the home, transfer income should be allocated to the home, must be in strict accordance with the agreed time cash home, we must not lose the trust of the people.
Central, provincial, municipal and county levels the outstanding issues require special treatment of rural land, for the implementation of the 'two-field system' or mobile land more than 5% of the questions specimens thorough rectification. The village earnestly farmers contracted land investigation, realistic reflection of the situation of farmers land contract, according to the requirements of the farmers signed a land contract, the timely completion of the land certificate of renewal replacement work.
2, operating assets management. First, the assets belonging to the village collective conduct a comprehensive audit of the assets, clear ownership, the establishment of accounting; the second is to be by the village collective contract, auction, leasing and other forms of public tenders revitalize existing assets; third is to further standardize rural collective land 'Four Wastes', water, mineral, forest and other exploitation; fourth is to achieve public announcement system, collective land, plant, facilities, equipment and other property transfer occurred, they should determine the price according to market principles, open disposition. All these matters are subject to publicity, publicity period of not less than 15 days.
3, cash management. (1) implement rural village collective funds finance the 'double escrow' system. Without changing the collective ownership, usufruct village premise, all included in the township administered by the station commissioned escrow. Village collective to ensure monthly petty cash shall not exceed 500 yuan. Thesis, the rural economy. (2) Accounts Management. Accounting records by the village collective or township administered by the station counter, staff management, accountants when leaving the village, it is timely handover procedures, the books all their accounting information, documents, reports, contracts administered to a list, the supervisor post before leaving to take over the verification of correct and signed after the transfer.
4, credit and debt management. First, you should check thoroughly. The village collective economic organizations to implement a fiscal accounting basis, within the account off-balance sheet approach of combining inventory, detailed clean up, clarify the time the formation of debts, amount, origin, purpose, interest rates, and register, subtotals, post the locking debt. Second, the implementation Zhakou management. Debts village collective, the implementation Zhakou management on the basis of the inventory thoroughly. Third, actively clear collect claims. Village collective income to take a variety of forms actively clearing debt. Thesis, the rural economy. Fourth, efforts to resolve the debt. Collective debt, according to different situation, clarify responsibilities, principles of classification disposal, to take clear close debt, inventory of assets, consolidation high interest loans, and other ways to increase the collective income gradually resolve.
5, debt management. Village collective debt approval system, new bad debts is prohibited. Village collective development of production, according to their economic capacity and capabilities, must not leave the funding gap, resulting in new bad debts; village collective customers have the ability to participate in all kinds of conditions and the outlook upgrade standards and inspection and acceptance activities; non-village collective to the principle of individual nominal debt advances various taxes and expenses for village, increasing debt, according to 'who the decision, who repay', shall be prosecuted those responsible. Thesis, the rural economy.
6, income and expenditure management. (1) Revenue Management. Village collective income according to the different sources of income, the implementation of category management. All the special income to implement 'account storage, special account management, earmarking' management system. Own revenues to establish a revenue accounting, end of year accounts based on the actual income. Management (2) expenditure. Village collective expenditure to implement 'budget approval, democratic and open, audit and supervision' management approach. Collective village two days a month to complete the audit under the account of the financial activities of the case last month, according to the specification of the open form, open time, disclosure, and post the open procedure.
7, the village public construction management. Farmland water conservancy construction, village streets and roads construction, maintenance, afforestation, livestock drinking water facilities construction and maintenance, comprehensive agricultural development of land management projects and the need to set up the other villagers that the collective production and living welfare projects, the village collective may not charge to farmers To solve the 'discussions' approach. Details 'of a proposed' to raise financing for labor: one democratic process; the second is to raise financing for the strict implementation of labor standards; the third is to collect 'thing' do the job of financing and are provided for gold, we should use the provincial Jianfu Ban printed by special instruments.
8, the subsidy management. Village collective to strictly implement the comprehensive support and benefit agriculture subsidies and investment policy, all kinds of subsidies is accounted for in the accounts, according to the provisions of payment of farmers, timely payment standard amount, etc. public, accept their supervision, and resolutely put an end to trapping misappropriate phenomenon.
Third, improve rural financial management, accountability must increase efforts to promote rural financial management regular, institutionalized and standardized (a) breach of accountability Tudiyanbao policy. Contrary to the relevant provisions of the 'Land Contract Law', and above the county level administrative departments of agriculture order the rectification, overdue rectification of the person directly responsible for a fine of one thousand dollars more than 10,000 yuan; loss of, shall bear liability; constitute a crime, be held criminally responsible.
(B) contrary to the policy of reducing the burden of accountability. First, farmers housing households overcharged units with a veto. Second, the implementation of the land policy is not in place or not implemented village, township implement a veto. Third, this town, this system farmers' burdens of incidents involving egregious cases, serious mass incidents, or other cases significant impact on the direct leadership responsibility of leaders in charge and other persons directly responsible, in accordance with relevant provisions of accountability , party and government discipline.
(C) contrary to the financial management system of accountability. Thesis, the rural economy. Uchimura collective account must resolutely put an end to everything does not meet revenue expenditure superiors land, burdens and other laws, regulations, policies and regulations, otherwise, once verified, in addition to ordering the responsible person will be charged full refund funds, will pay the full cost recovery, the serious accountability village mainly responsible, the village accountant and a cashier, a relatively large amount, the circumstances are serious enough to constitute violation of discipline, accountability party and administrative responsibilities; constitutes a crime dealt with by judicial organs.
(Iv) breach of accounting management system accountability. In accordance with accounting principles village 'public examination, democratic elections, merit, unified management,' the implementation of appointment; village accountant appointment shall withdraw, the main village cadres and village close relatives can not be any accounting; village accountant to remain relatively stable, without justification, any unit or individual shall exchange.