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农村税费改革后,为有效加强村级财务管理,我们夷陵区黄花乡在反复酝酿、充分征求各方面意见的基础上,实行了“会计代理服务、加强民主理财、强化审计监督、完善财务公开”的村级财务管理模式,使全乡20个村的财务管理走上了制度化、规范化的轨道,取得了显著的成效。具体做法是:一是以健全的机构来运作。设立农村财务代理服务中心,在乡财经所的管理下开展工作。代理中心设审计员、记账会计、资金会计三个工作岗位,人员从在职、在编的财政经管干部中安排,资金会计由零户统管的资金会计兼任,各村设报账员一名。该中心主要负责代理村级会计核算、办理资金结算、实施会计监督。
After the reform of rural taxes and fees, in order to effectively strengthen village-level financial management, on the basis of repeated deliberation and solicitation of opinions from all quarters, our Hualin District Hualiang Township implemented the “Accounting Agency Services, Strengthening Democratic Management, Strengthening Audit Supervision and Improvement Financial disclosure ”of the village-level financial management mode, the township 20 villages financial management embarked on a systematic and standardized track, and achieved remarkable results. The specific approach is: First, to operate a sound body. Set up a rural financial agent service center and work under the management of a township financial institution. Acting center set auditors, accounting, accounting three positions, staff from the in-service, arranged in the financial management cadres, accounting for the accountant funded by the zero accountant accountant, the village resettlement account one. The center is mainly responsible for agency village accounting, for settlement of funds, the implementation of accounting supervision.