How to build county-level financial special funds management long-term mechanism

In recent years, the state has introduced a series of agricultural policies, and invested a large number of special funds for the underdeveloped and poor areas of agricultural development, rural culture, education, health, science and technology, transportation, water conservancy and other infrastructure construction related to people's livelihoods, with direct subsidies to encourage farmers to vigorously develop planting and rearing planting and green eco-agriculture, as well as to help the poor and poverty alleviation, and to build a market economic system. in the market economy system, such as the minimum living standard guarantee system. The "sunshine project" and the livelihood project have played an important role in developing the rural economy and improving the lives of farmers, and have injected new vitality into accelerating the construction of the rural economy. However, it should be seen that strengthening the management of special funds is a fund management issue that is constantly being explored and improved, and how to strengthen the management of special funds is still a problem that is placed in the financial sector, How to strengthen the management of special funds is still an important issue in front of the financial departments, government departments and law enforcement agencies must be cracked. The current management of special funds there are still many problems, such as the state each introduced a strong agricultural policy, allocated each special funds are clearly defined principles of management of funds and the scope of use, and issued each special funds management implementation rules, in practice, the overall can be strictly in accordance with the principles of the state's management of the use of special funds to achieve the earmarking of funds, but a very small number of units and departments Still appear retention, squandering, misappropriation of special funds phenomenon, the emergence of these problems, it is still due to lax management, supervision and other factors, how to fundamentally solve the inhibition of the emergence of these problems, to build up an effective long-term mechanism for the management of special funds, we believe that we must do to strengthen the three: First, to strengthen the policy propaganda, and strive to enhance the implementation of strong policies to benefit the farmers awareness of the planned economic system in the past In the past, under the framework of the planned economy, the financial special funds to invest in a narrow surface, the amount of small, confined only to civil disaster relief, other projects funds rarely involved in the individual, and now the market economy has gradually to diversify the financial special funds, multi-faceted expansion of both private shareholding enterprises, individual planting (farming) planting industry, but also governmental public welfare undertakings and so on, the financial investment in the scope of the financial special funds more and more extensive, the amount of funds more and more large, the management is more and more complex, and the financial special funds are more and more extensive, and funds are more and more complex. The investment scope of financial special funds is getting wider and wider, the amount of funds is getting bigger and bigger, and the management is getting more and more complicated. We have no difficulty in seeing that there is currently such a phenomenon in society, many units and departments at the grassroots level to request financial solutions to special funds, project declaration is particularly active, once the financial assistance support, do not pay attention to the management of the funds, the real project funds to the implementation of the real and play the role of funds due effect is not a lot of, the reason for this is mainly due to the policy concepts are not strong, the state's supportive policy Recognition is not in place. Therefore, the current policy to effectively strengthen the publicity, promote standardized management, and strive to improve the implementation of the policy awareness is imperative, the most important: First, the relevant government departments and departments in charge of the policy to effectively strengthen the policy publicity leadership, the strong agricultural policy publicity included in the unit's important agenda, the development of practical measures to publicize the unit of the leaders in charge of focusing on the main leader to take the overall responsibility; secondly, to effectively increase the policy publicity, to make full use of the policy to publicize the policy, to make full use of the policy of the state support policy is not in place. Everyone involved in the supervision; Third, the relevant functional departments and departments in charge of business for the strong agricultural policy requirements, to develop a learning plan, often organize the department of cadres and workers to learn the strong agricultural policy and other rules and regulations, research funds management methods, to promote the implementation of management measures, the formation of a **** knowledge, a clear understanding of a reason, the strong agricultural funds is a project of the people's livelihood, sunshine project, is a "high-voltage line". "High voltage line" can not be violated, only in strict accordance with the policy requirements for the implementation of the use of each special funds management. Second, strengthen the system sound, and strive to promote the standardized management of special funds sound system is to strengthen the management of special funds is an important part of the management, but also the key to standardized management, as the county-level financial departments in strengthening the management of special funds on measures to do the following aspects of the work: First, we must establish and improve the implementation of the management of financial special funds at this level. To do four clear: (1) clear management principles of special funds, the principles must be based on the management requirements of the higher financial departments, the implementation of special funds, special accounts, earmarked, closed operation and according to the management level of the implementation of the reporting system. (2) clear special funds management scope, at present, China's financial counterpart management of agricultural funds are mainly in four areas: ① agriculture: Comprehensive Agricultural Development Funds, returning farmland to forest funds, ecological public welfare forest funds, funds for the reinforcement of reservoirs at risk, large and medium-sized electric power plant equipment upgrading and reconstruction of funds, rural labor force training funds and other funds to support agriculture; ② by the construction of the capital construction funds, national bonds Special funds, food risk funds, including grain and oil interest cost subsidies, food subsidies, rural road construction funds, etc.; ③ social security: rural five-guarantee household maintenance funds, medical aid funds for the rural masses in special need of serious illnesses, the minimum subsistence guarantee funds for urban residents, the rural masses in special need of assistance funds, pension and social relief funds, pension funds, social security subsidies for the special transfer funds, Other civil affairs and natural disaster relief funds, new rural cooperative medical funds; ④ UNESCO: funds for the reconstruction of dilapidated buildings, two exemptions and one subsidy, boarding system project funds, layout adjustment funds, rural tax reform education transfer funds, special funds for rural cultural undertakings, pilot funds for the system of incentives and support for some rural family planning families, as well as the State's new allocation of each of the funds for the support of the category of special funds. special funds. (3) Clearly define the channels, procedures and timeframe for the disbursement of funds. (1) disbursement channels: through the township financial allocation of special funds must be unified to set up a special account for financial special funds, the special account must be implemented closed operation management, that is, special funds are only disbursed to the project unit or project individuals, it is strictly prohibited to arbitrarily disburse the funds to the township zero account or other transitional accounts; ② allocation procedures: the county treasury is responsible for treasury allocations of the business unit, must be based on the business port of the funds provided by the special funds Indicator documents and leadership signed by the special funds allocated to the township financial account, the Finance Bureau must be with the project unit or individual funding declaration through the township in charge of finance and economics of the approval of the leadership, the Director of Finance approved the allocation of funds directly to the project unit or individual; ③ time limit for the allocation of funds: the county bureau responsible for the Treasury allocation of the mouth of the business staff must be signed by the leadership of the allocation of the special funds scheduling notification of the two Within two working days after receiving the dispatch notification signed by the leader, the funds will be allocated. Under the premise that the special funds are in the account of the township treasury, the project unit or individual submits the application for allocation in accordance with the procedures for review and signing, and the funds must be allocated within one working day. At the same time through the county authorities under the special financial funds allocated. ① account set up: by the Bureau of the business mouth according to business needs to establish a special account for special funds, and the implementation of closed operation management; ② appropriation process: the Bureau of Finance business mouth according to the project requirements, make an application for appropriation, by the supervisor in charge of review, approval of the main leaders, the Treasury according to the management requirements of the special funds will be allocated to the special account of the Business Unit or the special account of the project unit, and then by the project unit to make an application for review by the relevant business department in charge. Business Unit of the Finance Bureau according to the project unit implementation progress review and approval of the bureau in charge of the leadership before disbursement of the project; ③ Allocation time limit: the business port in the special funds up to the account under the premise of the project unit or individual to submit an application for allocation and complete the allocation procedures, must be within two working days of the allocation of the special funds, financial funds for poverty alleviation, comprehensive agricultural development funds, should be strictly in accordance with the requirements of the higher level of financial management, the implementation of the accounts reporting system The management program should be carried out in accordance with the requirements of the higher-level financial management and the account reporting system. (4) clear special funds management responsibility and accountability system, where the special funds account is not set up in accordance with the provisions of the standardized procedures for the disbursement of funds and accounting, the business units and grass-roots financial offices are not in accordance with the provisions of the special funds during the supervision, financial supervision of the special agency to carry out post-supervision inspection and found that the problem is not timely feedback and put forward opinions on how to deal with a series of the whole process of supervision resulting in the special funds being Misappropriation of private funds and other issues, once found to be held responsible for the operator and responsible person, resulting in serious consequences, according to the relevant state financial laws and regulations for serious treatment. Secondly, the reform should be accelerated in the construction of the management mechanism. ① financial funds for poverty alleviation, agricultural project construction funds to fully implement the reporting system and bidding system, from the system and the source to ensure that the funds are earmarked; ② social security funds, agricultural subsidies, where the funds are issued to the individual funds to fully implement the "card" direct subsidy system, the implementation of the system of special account direct direct payment system, and issued by the bank on behalf of the Beneficiaries special passbook; ③ for the benefit of financial special funds unified accounting management, to fully implement the management system of the township financial county escrow, and improve the accounting management system. Where the accounting is not in accordance with the provisions of the accounting, arbitrarily carry out the special funds of irregularities in the account processing, to pursue its responsibility, and strive to curb the use of township special funds from the source of arbitrariness and irregularity; ④ to establish the special funds of the quality of the assessment system. Clarify the responsibility of the financial business port and the project department in charge of the infrastructure construction project to assess and accept the acceptance, and make a public announcement on the quality of the project and the effect of its use, so as to be fair, open and transparent, and to accept the supervision of the society; ⑤ To establish a dynamic management service system of the special funds. Clearly the county and township levels of the financial business function in conjunction with the relevant project management unit, in-depth townships and villages at both levels, in the form of investigation and mapping of personnel changes in the form of audit and funding whether the implementation of the situation in place to audit, found that the problem of timely rectification for the implementation of the funds for the next year to grasp the first-hand information, and to further promote the implementation of the Party and the Government's strong policy of favoring the peasants to do not transgress, do not lack of, do not cope with the pass, and truly strong policy implementation of favoring the peasants to the real. Agricultural policies to the implementation of the real. Third, the agriculture, forestry, education, civil affairs, health, transportation and other competent bureaus and townships (townships, street offices), should also be in charge of their respective project funds to develop a corresponding management approach, so that the formation of the system management network, in various systems, various mouths, various points can be effectively implemented, so that each of the special funds in the system of monitoring to do the policy open, open procedures, standards, open, so that the general public widely participate in the implementation of policies to benefit the farmers. Public, so that the general public to participate in the whole process of monitoring, and strive to prevent the emergence of a variety of irregularities at the source. Third, strengthen the construction of the supervision mechanism, and strive to promote the safe operation of special funds to build financial special funds throughout the monitoring system is the financial sector to effectively strengthen the management of financial special funds, but also to regulate the management of financial special funds is an important means of behavior, how to build an effective monitoring mechanism, it is necessary to grasp the good things before the audit, in the matter of monitoring, and after the supervision and inspection of the three junctions: one is to grasp the good things before the project declaration audit level. Good thing before the project declaration audit. Project declaration is from the bottom up, each gate has its own local interests, in order to standardize this behavior, the county financial must refer to the higher level of the financial sector issued by the "financial special funds declaration management approach" combined with the actual development of the county's "financial special funds declaration management approach" to clarify the project declaration management requirements, in strict accordance with the relevant procedures for the declaration of the project and the relevant basic principles for the selection of the best options (referring to the Agricultural development funds for poverty alleviation), scientific evidence, rational ordering, rolling management and project declaration should be made before the project planning, project selection, on-site checking and project assessment, especially the project assessment of this level is particularly important, must be strictly based on the higher level of the financial guidelines for the establishment of the project, by the financial sector in conjunction with the relevant business sector to organize the relevant experts to determine the feasibility of declaring the project to carry out the project feasibility assessment and demonstration, the issuance of expert evaluation Opinions, to obtain first-hand information on civil affairs and other agricultural subsidies should be carefully audited from the top down, one by one, efforts to stop misrepresentation at the source, to suppress the declaration of the project with impure motives of the unit and the person irregularly obtaining financial funds. Second, grasp the funds allocated to use the monitoring off. ① organs of the business units and grass-roots financial institutions of the allocation of funds for the management of special funds and the use of funds in the supervision of the implementation of the management of the responsibility system, to clarify their respective responsibilities, and develop a corresponding management work system, the allocation of each special funds should be carried out back in January, a self-check, with the relevant project authorities in depth with the competent authorities of the grass-roots towns and villages at the two levels and the project site for tracking the results of the supervision, to ensure that there are no loopholes in the allocation process, tracking the effectiveness of the supervision. to do no loopholes in the allocation process, tracking and supervision does not go through the motions; ② the establishment of a network monitoring system, to make full use of the network to grasp the special funds indicator information, to take the competent bureau and the townships connected to the establishment of funds disbursed to the indicator account, reflecting the operation of the funds; ③ in order to facilitate the unified implementation of the special funds for the implementation of the matter of monitoring and management, it is recommended that all funds related to agriculture should be disbursed through the township (townships, street offices) special account for the unified allocation of funds, and Under the unified management, the current unified funds disbursed by the project directorate: transportation, education and other departments of the special funds out of the monitoring of grass-roots finance, weakening the grass-roots finance in the supervision and inspection functions, and in turn increase the amount of the county financial monitoring, this special funds disbursement management system should be changed to: the project indicators by the county finance and the project directorate jointly with the following, the funds towards the Finance Bureau → project directorate → → Township Finance Office → authorized project point, and then by the project point → township Finance Office → project directorate to report. Thirdly, it is to grasp the ex post facto supervision and inspection. In order to facilitate the financial supervision of specialized agencies to do a good job of post-supervision and inspection work, each business mouth issued by each special funds indicator documents should be copied in a timely manner to the same level of the financial supervision and inspection agencies to carry out supervision and inspection of the special funds to provide the original indicator information, while financial supervision of the specialized agencies each year to develop an annual supervision and inspection of the financial funds to carry out the annual supervision and inspection of the financial special funds work plan, clear to carry out inspection of the special funds Work tasks and requirements, closely focused on standardizing the management of financial special funds as the goal, adhere to the law to supervise and increase the supervision and inspection to deal with penalties. Finance, audit, discipline inspection and supervision departments should jointly carry out one to two targeted special funds each year, the special inspection of the special funds, once found to have retained, squandering, misappropriation of special funds, we should be effectively based on the "Interim Measures for Follow-up and Supervision and Inspection of Financial Special Funds in Jiangxi Province," Article XVII of the provisions of the State Council, "Regulations on the Punishment of Fiscal Violations" the relevant provisions of the serious investigations and punishments in the recovery of irregularities in accordance with the law. Retained, squeezed, misappropriated funds at the same time, we must promptly investigate the responsibility of the responsible person, to do to knock the tiger, warning others, warning, and constantly enhance the effectiveness of the pressure beam mechanism to promote the construction of a clean party, in short, only to further strengthen the policy propaganda, sound and effective management mechanism, strengthen the supervision and inspection efforts in order to truly form a set of effective long-term mechanism to strengthen the management of financial special funds.