对农村会计服务中心规范化运作刍议

  一、要完善好一个机构。财政所、农村经营管理站合并后,要依托财政所,规范设立农村会计服务中心,在资金所有权、使用权、单独核算权不变的基础上代管 村集体账务和资金。农村会计服务中心应设置中心主任、中心总会计、中心总出纳、电算化操作员、档案管理员、票据审核员等岗位。为各岗位配备思想品质好、业 务能力强、文化程度高、年富力强、身体健康、具有会计证的专业人员担任。会计服务中心的各岗位的工作人员,作为一个团队,要求业务熟练、服务热情、分工明 确、相互制约、密切配合,以达到工作效益的最大化。

  二、要坚持好三项原则。一是坚持村级理财机制不变的原则。资的所有权、使用权、收益权、审批权仍在集体。会计服务中心严格依法管理,履行法律程序,健 全规章制度,任何单位和个人不得以任何借口和形式平调、挪用、折借村集体资金。二是坚持村级法律责任主体不变的原则。保持以村为基本核算单位不变,一村一 账,分别实行独立核算,自负盈亏。各项收支的合理性、合法性仍由村级组织承担相应的责任。三是坚持高效、快捷服务的原则。农村会计服务中心必须牢固树立服 务意识,及时向代理村反馈有关财务信息,充分发挥会计的管理作用,体现会计的本质是一种管理活动;积极营造便民环境,搭建便民平台,落实便民措施;加强效 能建设,提供高效、优质服务。

  三、要处理好四个关系。一是会计中心与财政所关系。会计服务中心是以财政所为依托成立的,是财政所下属的法人组织。会计中心与代理村签定代理协议,依 法形成契约关系,自行组织财务代理业务,财政所对会计中心负有指导、管理和监督责任。二是会计中心与村报帐员的关系。二者是业务分工合作的关系。作为村级 报帐员,要行使原村出纳职责,办理村日常零星收支业务。发挥村代理与会计中心联系纽带作用,上传下达,办理会计中心无法或不宜担负的应急业务。三是会计中 心与村委会的关系。会计中心代管农村集体资金与帐目,是以国家有关政策为依据,以双方签订的委托代理协议为基础,以确保集体资产所有权、经营权、处理权、 财务审批权不变为前提,达到加强农村集体财务管理和监督的目的。四是会计中心与审计监督部门的关系。推行农村财务委托代理是加强农村财务审计监督的有效途 经,对农村财务活动的监督过程由帐后监督延伸到帐前乃至事前审计监督。会计中心的业务活动同时接受县乡农村审计监督机构的监督。以确保其制度健全、核算准 确、业务规范、帐目清楚、资金安全,切实维护村集体组织的全法权益。

  四、要把好五个关口。一是抓制度建设,把好源头关。各地要结合实际,参照有关规定,制定农村财务预决算、货币资金管理、财务审批、票证管理、财产物资 管理、财会人员管理、民主理财、档案管理等方面的制度。完善“农村财务委托双代管管理办法”。用制度规范财务管理行为。二是抓民主理财,把好收支关。首先 是把好民主理财小组选人关。通过民主选举,让有理财能力、敢坚持原则、群众信得过的人担任理财小组成员。其次把好民主理财制度建立健全关。严格规范民主理 财时间、内容、方法和要求,明确授给对违规支出的否决权,用制度来保证民主理财工作的有效开展。第三要把好民主理财质量关。要加强对民主理财小组成员的培 训和管理,不断提高民主理财质量。三是抓村帐所审,把好村帐所审关。坚持帐前审计,农村会计服务中心审计员负责各村的帐前审计工作,报帐时审计员先对村级 当期收入及现金收入情况进行审核,再对支出单据合规性进行全面审计。经帐前审计符合规定的单据由审计员加盖“审核合格准予入帐”印章,交由会计服务中心会 计人员入帐。四是抓会计代理,把好入帐关。农村会计服务中心实行“月度报帐”制度,每月25至28日为报帐日。各村报帐员带齐所有通过经办人、民主理财小 组、村主任、村报帐员、会计中心审计员等“五签章”收支原始单据,集中到会计服务中心按报帐程序办理结算。五是抓财务公开,把好监督关。村级财 务要根据农业部、监察部制定的《村集体经济组织财务公开暂行规定》的要求,采取公开栏、召开村民代表会、群众座谈会、印发表格等多种形式,定期向群众公布 帐目,自觉接受群众监督,切实做到“公布地点公众化、公布形式专栏化、公布内容通俗化、热点问题专项化”,确保村级财务全公开、真公开、常公开。

  五、要做到六个统一。一是要统一票据管理。村级经济组织对内对外收款必须使用由市级农村经济管理部门监制的收款收据,实行定量供应、按月报帐、存根收 回的管理办法。会计服务中心要分村建立票据领用台帐,具体登记各村收款收据的领取、使用和核销情况,彻底解决票据管理混乱问题。二是要统一资金管理。加强 集体资金管理,确保资金安全已成为会计服务中心的重中之重,所以由会计服务中心集中统一管理资金,分村核算。除村级报帐员可按规定保管一定数量的周转金 外,其他任何单位或个人不得擅自保管集体资金。三是要统一帐户管理。由会计服务中心统一监管各村银行帐户,全部取消所有以个人名义开设的储蓄帐户和在其它 银行、金融机构开设的资金过渡帐户。四是要统一印鉴管理。将银行印鉴统一为“农村会计服务中心” 印鉴,并增加会计中心总会计印鉴。保证会计中心依法履行会计监督职能。五是要统一会计电算化。会计电算化是提高工作效率的重要条件,是公开透明、强化监督 的有效手段,必须配备电脑和农村财务专用软件,实现自动记帐、转帐、结帐、自动汇总、自动生成各种财务报表和财务公开档案,提高工作效率和工作质量。六是 要统一档案管理。各乡镇要建立农村会计档案室,实行一村一柜管理。各村的帐、据、表及其他会计资料由会计中心分类整理,装订成册,编制目录,指定专人负责 档案材料的管理。并配备防火、防盗、防潮、防蛀等设施,确保财务档案有序、安全完整。

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    [174] => D:\XAMPP\htdocs\templates\accountstaff\index.php
    [175] => D:\XAMPP\htdocs\libraries\cms\html\bootstrap.php
    [176] => D:\XAMPP\htdocs\libraries\cms\html\jquery.php
    [177] => D:\XAMPP\htdocs\libraries\legacy\request\request.php
    [178] => D:\XAMPP\htdocs\libraries\joomla\utilities\utility.php
    [179] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\modules.php
    [180] => D:\XAMPP\htdocs\libraries\joomla\document\renderer.php
    [181] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\module.php
    [182] => D:\XAMPP\htdocs\libraries\cms\module\helper.php
    [183] => D:\XAMPP\htdocs\modules\mod_menu\mod_menu.php
    [184] => D:\XAMPP\htdocs\modules\mod_menu\helper.php
    [185] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerlinks.php
    [186] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_component.php
    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [197] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [198] => D:\XAMPP\htdocs\components\com_contact\router.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [200] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [201] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [203] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [204] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [205] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)