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text-indent: 44pt; line-height: 35pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly;"><span style="font-size: 22pt; font-family: 方正小标宋简?"><span style="font-family: times new roman;">关于进一步强化村级财务管理的通知</span></span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt;"><span style="font-size: 16pt; font-family: 仿宋_gb2312;" lang="en-us"> </span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312;">为进一步严肃财经纪律,规范村级财务“村帐镇代?rdquo;制度,使我镇村级财务管理步入经常化、规范化、制度化轨道,本着有利于区域经济发展和基础设施建设、有利于规范资金管理的原则,根据《中华人民共和国会计法》、《村集体经济会计条例》、《村集体经济组织会计制度》、《云南省人民政府办公厅关于全面推行村级会计委托代理服务工作的通知》和《云南省村集体经济组织财务管理暂行办法》等精神和要求,结合我镇实际,现就关于进一步强化村级财务管理有关事项通知如下?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 黑体;">一、收入管理规?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312;">(一)各</span><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">村集体土地征用补偿费?ldquo;一事一?rdquo;筹集资金?ldquo;四荒”拍卖、承包或转让费、争取的项目资金及工作经费、捐赠款项、往来清收款、扶贫救灾款、接受捐赠、集体统一经营收入、接受捐赠财产物资的变现收入、村集体财产变卖收入、各种暂收、借贷款项、上级部门拨款等其它一切货币资金来源均视为收入进行管理。村集体经济组织的一切收入全部纳?ldquo;村集体资金专?rdquo;管理?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(二)属于镇财政、镇财务室下拨款项,由财政所、财务室直接划拨到经管站?ldquo;村集体资金专?rdquo;;各中心(站所)拨付给村(居)委会的一切费用,必须纳入“村集体资金专?rdquo;,不得将资金直接拨付到村(居)委会,否则将追究相关人员责任?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(三?/span><span style="font-size: 16pt; font-family: 仿宋_gb2312;">其它直接以现金结算付款的,村级报帐员必须在取得款项后三天之内将现金缴到镇经管站银行帐户上,严禁坐收坐支,严格执行收支两条线管理?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 黑体; mso-hansi-font-family: 宋体;">二、费用管理规?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(一)村级费用支出必须本着“量入为出、以收定支、略有结?rdquo;的原则。村级支出主要用于村级组织办公经费、经营支出、生产性支出、建设性支出、公益事业建设性支出、专款专项支出等,原则上取消村级招待费?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(二)支出必须取得合法、真实、有效的原始凭证。对于日常开支无法取得票据的,统一使用县财政局、县农业局制定的《会泽县村级会议(接待)费用报销单》,并按审批权限经相关人员审核审批方可入帐?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 黑体; mso-hansi-font-family: 宋体;">三、村级财务工作流?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 楷体_gb2312; mso-hansi-font-family: 宋体;">(一)收?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">?span lang="en-us">.</span>直接转帐到村集体资金(经管站)帐户上?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 36.65pt; mso-char-indent-count: 2.29;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;" lang="en-us">2.</span><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">以现金形式收到各种款项,经办人必须在三个工作日内上缴村集体资金专户?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 楷体_gb2312; mso-hansi-font-family: 宋体;">(二)支?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">村级支出实行先借后报销制,即各村报帐员根据工作需要,先到经管站借款后报销(借条须经相关分管领导审批同意,并?span lang="en-us">90</span>日内用合法有效的原始凭证报销,否则视为挪用)?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 楷体_gb2312; mso-hansi-font-family: 宋体;">(三)审?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;" lang="en-us">1.</span><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">村级自有经费?<span lang="en-us">500</span>元以下的支出,经手人必须取得合法有效原始凭证→纪检小组审核同意→总支书记审批→交镇经管站审?rarr;出纳付款→交会计入?rarr;会计报表→返回有关村报帐员→村务公开→接受群众监督?span lang="en-us">500</span>?mdash;<span lang="en-us">2000</span>元的支出,经手人必须取得合法有效原始凭证→纪检小组审核同意→总支书记审批→交镇经管站审?rarr;出纳付款→交会计入?rarr;会计报表→返回有关村报帐员→村务公开→接受群众监督;大额支出(<span lang="en-us">2000</span>元以上),报帐员填写借款凭证→镇主要领导或分管领导签字→出纳支付暂借款→经手人必须取得合法有效原始凭?rarr;村班子及纪检小组讨论同意→总支书记审核→经管站核?rarr;分管领导审批同意→交出纳报?rarr;交会计入?rarr;会计报表→返回各村报帐?rarr;村务公开→接受群众监督?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;" lang="en-us">2.</span><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">专项经费:无论金额多少,须经办人取得合法有效单据并签字,召开理财小组会议讨论通过,总支书记审核,报镇相关分管领导审核审批方可入帐?/span><span style="font-size: 16pt; font-family: 仿宋_gb2312;" lang="en-us"><span style="mso-spacerun: yes;">  </span></span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 黑体;">四、报帐时?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312;">村级财务报帐实行限时制,即各村(居)委会收支单据必须在一个季度内结清,每季度最后一个月<span lang="en-us">21</span>?span lang="en-us">30</span>日为全镇各村(居)委会的财务审核结帐日(即:<span lang="en-us">3</span>?span lang="en-us">21</span>?span lang="en-us">30</span>日?span lang="en-us">6</span>?span lang="en-us">21</span>?span lang="en-us">30</span>日?span lang="en-us">9</span>?span lang="en-us">21</span>?span lang="en-us">30</span>日?span lang="en-us">12</span>?span lang="en-us">21</span>?span lang="en-us">30</span>日)。各村(居)委会报帐员必须把本季度经审核审批的收支单据按时报经管站,并办理相关手续,以便及时入帐。每季度入帐后,各村(居)委会必须对本季度的财务进行公开,自觉接受群众的监督?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 黑体; mso-hansi-font-family: 宋体;">五、监督与处罚规定</span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">镇纪委和经管站将定期、不定期对各村(居)委会财务管理情况进行监督检查,在检查中如发现在会计核算过程中,有下列情形之一的视为违反财经纪律,将按相关管理规定处理?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 24pt; mso-char-indent-count: 1.5;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(一)不按时报帐、对帐,票据不规范、手续不完整的,在进行财务审计时,不如实提供涉及审计事项的资料证据的,阻挠镇经管站依法对其进行财务审计监督的,镇经管站应立及停止用款,并在全镇进行通报批评?/span><span style="font-size: 16pt; font-family: 仿宋_gb2312;">发现有村干部滥用职权或玩忽职守造成直接经济损失的,要追究相关人员责任,涉及违法乱纪的,依法移交纪检监察或司法部门进行处?/span><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 24pt; mso-char-indent-count: 1.5;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(二)截留、坐支、挪用、私借私分现金的,隐瞒集体收入,取得的收入不按要求及时上交经管站,或私设会计帐簿(帐外设帐),私设小金库,公款私存或以个人名义使用存折开户的?span style="color: black;">造成集体资产遭受损失和浪费的?/span>镇经管站应立及停止用款,追回流失款项,对相关人员进行通报批评,并由相关部门依照现行法律、法规给予相关人员党纪、政纪处分,对直接责任人给予经济处罚,构成犯罪的移交司法机关处理?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(三)白条顶库或乱开票据套取现金的,专款不专用或不按规定使用备用金的,镇经管站应立及停止用款,并通报批评,追回款项后方可用款?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; text-indent: 32pt; mso-char-indent-count: 2.0;"><span style="font-size: 16pt; color: black; font-family: 仿宋_gb2312; mso-hansi-font-family: 宋体;">(四)不按要求定期进行财务公开的,由经管站监督进行公开?/span></p> </div> <div class="f_tb"> <div class="f_tb_hr"> </div> <div class="fl"> <span> 上一篇:<a href="/html/newsa2016120190703010.html" title="县委宣讲团到迤车镇宣讲党的十八届六中全会精神">县委宣讲团到迤车镇宣讲党的十?/a> </span> <span> 下一篇:<a href="/html/newsa201209051493343.html" title="迤车镇开展廉政风险预警防控管理实施方?>迤车镇开展廉政风险预警防控管?/a> </span> </div> </div> </div> </div> <div class="red_line w"></div> <div class="foot w"> 主办:中共会泽县委员?承办:会泽县党务公开领导小组办公?技术支持:曲靖市建功星有限责任公司<br /> 建议使用Internet Explorer 6.0或以?, 1024×768分辨率浏览本网站 </div> <script type="text/javascript" src="/tongji.js"></script></body> </html>