财务会计 外文翻译 外文文献 英文文献 在农村财务管理的薄弱环节和权力.docx

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财务会计外文翻译外文文献英文文献在农村财务管理的薄弱环节和权力

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Onthefinancialmanagementweaknessesinruralareasandtheright

PaperKeywordsrural;financialmanagement;problems;causes;recommendations

Abstractpointedoutthatthevillage-levelfinancialproblemsandanalyzedwhy.Proposestostrengthenvillage-levelfinancialmanagementoftherecommendations,including:

theestablishmentofastable,possesshighprofessionalquality,andstrictlyactaccordingtothefinancialsysteminruralfinancialandaccountingteams;establishsoundfinancialsystem;toupholddemocraticfinancialmanagement,theimplementationofvillage-levelfinancialdisclosure,strengthenofvillage-levelfinancialmanagementanddemocraticsupervision;soundauditinstitutionsandfunctionsofruralareas,strengtheningofvillage-levelfinancialauditingandsupervision.

Inthepastfiveyears,witharangeofservices'threeruralissues'measurestopromote,historicchangeshavetakenplaceinChina'sruralareas,ruraleconomyhasdevelopedrapidly,themajorityoffarmersinruralfinancehasbecomeahotspotofconcern.Thecentralandlocalgovernmentsatvariouslevelsattachgreatimportancetoruralareas,financialmanagement,hasdevelopedanumberofregulations,policiesandsystemssothatfinancialmanagementinruralareashavebeengreatlyimproved.Buttherearestillconfusioninthefinancialmanagement,thecollectiveassetsandotherissues.

ARuralFinancialManagementandAnalysisofProblems

Inrecentyears,localgovernmentsinstrengtheningvillage-levelfinancialmanagementcarriedoutanactiveexploration,launchedavillage-levelaccountingprincipal-agentsystem,democracyandfinancialmanagementsystem,village-levelcross-representationoftwocommitteesandothermeasurestoachieveremarkableresults.However,somelocalfinancialmanagementsystemisnotimplemented,thepublicnon-standard,andsupervisionmechanismisnotsoundandotherissuesisstillquitepronounced.Mainlymanifestedinthefollowingaspects.

1.1Accountantprofessionalqualityisnothighandthefinancialinstabilityintheranksof

Financialstaffinruralareasofbusinessqualityandtherapiddevelopmentoftheruraleconomyismanifestlydisproportionatetotrulyunderstandthelackoffinancialprofessionals,accountsnotpromptlyhandled,procedures,unclearprocedures,orevendonotknowhowtodealwith,howtohandleaccordingtotheprocedure.Everyvillagepartybranchandvillagecommitteere-electedtreasurer,accountingalsofollowsgeneral,therehasbeen'一朝天子一朝臣'phenomenon.Inaddition,theaccountingpersonnelaging,loweducation,becauseyoungpeoplearereluctantinthevillagedry,theycouldnotfindsuitablecandidates,resultinginanumberofoperationalpostsunfamiliarunlicensedaccountants.

1.2Financialmanagementisinchaosandlaxenforcementregime

Duetopoormanagement,therearealargenumberofunlistedassets.Collectiveeconomyisnothightransparencyintheuseoffunds,individualfreeoccupiedmorecommonphenomenonofcollectivefunds.Someofthevillageavarietyofloans,arrearscontractedgold,whitebarsarrivedinlibrariesandothermoneypayablebythevillageeconomiccooperatives,takingupalargenumberofliquidityinthevillagecommunity;thecostofsomecadres,eat,drinkinsidethereimbursementofallfundsinthecollective,andevencorruption,thecollectivefundsarealmostbecameagrass-rootscadresinprivateconsumptionfund;insomeareasasaccountingandcashierbyindividuals,somevillagecadresmonopolizetheaccounting,thepostofcashier,directhandlingofcashpayments,orevenfalseinvoicesdirectlytotheaccountingrecorded;someVillagebyvillagecadresandcharteredfinancialco-operatives,incometaxes,resultinginpartofthetaxescollectedbythevillagecadresontheirownspendingmoneymanagementmoney,sitateasewithincomeorsit;someplaces,theselectionaccountantscronyism,alldependsonpersonallikesanddislikes,sothatsomelowquality,non-haveaccountingconditionshavebeenelectedtotheaccountingpositions.

1.3Qualityoffinancialdisclosureisnothigh,thepublicisnottimely

Onlysomeofthevillagetoworkasaspecifiedtimedisclosure.Someofthevillage'sfinancialdisclosureexistenceoffraud,evasivesituations,opencontentisnotfullyclosedoronlyopentheresultsoftheprocess,thecontentisnotdetailed,themassescannotunderstandtherealsituationisboundtodoubttheauthenticityofthecontentsofthepublic.

1.4pooraccesstoruralfinancialsupervision

Showninthefollowingthreeaspects:

First,weaksupervisionbythemasses,scatteredfamily-run,sothatthecollectiveconceptofthevillagers,democraticmanagement,aweakawareness;coupledwiththelevelofsupervisionislimited,somevillagersdonotcareaboutthecollective,butask,donotunderstanddemocracymanagementandsupervisionofamereformality,givensomeofthecadresarenothonestopportunity.Second,theinternaloversightweak,duetotheappointmentofvillage-levelaccountantsbythevillage,thevillagecadrestogiveuptheeconomicoffensesreluctanttosupervisionoroversight,identifyproblemsnottubeandfloat.Third,thereformoftownshipagenciesandpersonnelbecomerelativelyless,ofvillage-levelfinancialmanagementfunctionhasbeenweakened,thevillageaccountsstandtrialisnotcarriedout,manytownsadministeredbythestationdidnotcarefullyexamined,thatisstampedinstrumentverificationZhangtrouble.Ashasnotyetformedaneffectiveauditsystem,monitoringsystem,allowingalongtimefailedtoaddressfinancialproblemsinruralareas,leadingtomassesrelations,tiesbetweenthepartytension,conflicts,affectingruralreformanddevelopment,socialstabilityandtheconsolidationofruralgrass-rootspoliticalpower.

2toimprovetheruralfinancialmanagement,thepromotionofnewruralconstructionproposals

Ruralorganizationisarelativelyuniqueorganization,itisnotagovernmentorganization,butithastocarryouttheirownvillagemanagementfunctions,butalsotoassisttheGovernmentinanumberofadministrativework.Village-levelfinancialmanagementinruralareasisdirectlyownedbythefarmerscollectiveownership,control,managementoftheassetsoccurredinincome,use,distribution,andotherfinancialactivities,accounting,planning,supervisionandcontrol.Ruralfinancialmanagementrelatedtotheimmediateinterestsoffarmers,improvingruralfinancialmanagementisanimportantcontentoftheconstructionofnewcountryside,butalsothecornerstoneofmaintainingstabilityinruralareas.Withtheruraleconomicandsocialdevelopmentofvariousundertakings,village-levelfinancialmanagement,economicdevelopmentintheruralareasbecomingmoreandmoreimportantroleisalsogrowingontheconstructionofnewcountrysideofgreatsignificance.Village-levelfinancialmanagementproblemstosomeextentconstrainedthedevelopmentofruraleconomy.Atpresent,thebuildingofnewsocialistcountrysideisinfullswingprogresses,theauthorbelievesthatbuildinganewsocialistcountryside,inadditiontostrengtheningthebuildingofgrassrootsorganizationsinruralareasandincreaseruraleconomicdevelopmentefforts,wemustalsoaddressthefinancialmanagementofvillage-levelproblemstobefurtherstandardizedmanagement,whichwillnotonlylayasolidfoundationofnewruralconstruction,butalsotoacceleratethepaceofbuildingnewcountrysideplayedavitalrole.

2.1Theestablishmentofastable,possesshighprofessionalquality,andstrictlyactaccordingtothefinancialsysteminruralfinancialaccountingteam.

2.1.1strengthenthetrainingofaccountantsandeducation,toimprovethequalityofprofessionalaccountants.Accountantsasaspecialpractitioners,wemusthavegoodbusinessqualities,butalsohavestrongpoliticalideasandprofessionalethics.Therefore,throughtheorganizationofbusinessseminars,legalseminars,academiceducation,continuingeducationtoimprovethemoralqualitiesaccountantsandlaw-abidingconsciousness.Itshouldalsoberegularlyorganizedinruralareasandruralareasofaccountingknowledgecontestontheaccountingpracticestraining.

2.1.2stablecontingentofAccountants.Accountantshavebeenidentified,itisgenerallynotarbitrarilychange.Thekeyhereistostrictlyfinancialpersonnelappointmentandremovalproceduresforapprovalofappointmenttoestablishtheaccountingsysteminruralareas.Wheretheruralareasaccountingappointments,changemustgothroughtown,streetorapprovedbyhigherauthoritiestostabilizetheruralareasaccountingteamstomaintainthecontinuityofaccountinginruralareas.

2.1.3Theselectionofruralaccountingsystem.'Selectionofruralfinancialaccountingsystem,'providesthatinfuturethevillagecollectiveeconomicorganizationsmustimplementthenewaccountantsrecruitedthroughopenrecruitmentfromthetown,streetdepartmentinchargeoftheresponsibilityforexaminingthecollectiveeconomy,unifiedorganizationoftheexamination.Examinationsinclude:

accounting,financialmanagement,financialandeconomiclawsandregulationsbasicknowledgeandbasicknowledgeofcomputerizedaccounting,qualifiedpersonnelpasstheexamination,byemployingaprovisionof2to3percentageofcandidates,accordingtohighandlowscoresfromthetownof,streetdepartmentrecommendstothecollectivethecollectiveeconomicorganization.VillagecollectiveeconomicorganizationsoftheGeneralAssemblytoconvenerepresentativesofvillagers,intherecommende