自农村实行家庭联产承包责任制以来,极大地调动了广大农民发展生产的积极性,有力地促进了农村经济的发展。但是,也暴露出一个不容忽视的问题,即:农村集体财务管理混乱。主要表现在:一是人员职责不明确,管理不善。在相当一部分村中,村干部一身兼多职,既是村主任或书记,又是会计、出纳,资金的审批使用全由一人作主。二是制度不落实,帐目混乱。不少村财务管理人员业务生疏,不会记帐,致使一些人从中作弊,贪污、挪用集体资金时有发生。三是资金使用范围不当,用途不合理。一些村对集体资金,不是用在发展集体经济上,而是挪作他用,或借给私人修房建院,或搞各种补贴,没有做到‘蓄水养鱼’。四是借贷手续不全,有借无还。有的村在给村民借贷款中,只是简单地写一个借条,既没有风险抵押条款,也没有归还期限,致使一些人欠款不还。有些村干部怕得罪人,对欠款不催不问,久而久之,公款变成私钱,肥了私人,亏了集体。 Since the implementation of the family contract responsibility system in rural areas, it has greatly mobilized the enthusiasm of the broad masses of peasants in the development of production and effectively promoted the development of the rural economy. However, it also exposes a problem that can not be ignored: the rural collective financial management disorder. Mainly in: First, staff responsibilities are not clear, poor management. In a considerable part of the village, the village cadres and a multi-post, both the village director or secretary, but also accounting, cashier, the approval of the use of funds entirely by one person. Second, the system is not implemented, the accounts chaos. Many village financial management personnel are unfamiliar with businesses and do not keep accounts. As a result, some people cheat, embezzle and divert collective funds from time to time. Third, improper use of funds, the use of unreasonable. Some villages do not use their funds for collectives for the development of a collective economy but for other purposes. They also borrow private construction houses or subsidies, and have not done so. Fourth, incomplete credit procedures, borrow no return. In some villages, while borrowing money from villagers, they simply write an IOU. There is neither a risk mortgage clause nor a repayment deadline, so some people do not pay back the debts. Some village cadres are afraid to offend people, do not ask for the arrears, over time, the public funds into private money, fat, private, loss of the collective.