Strengthen the Openness and Oversight of Village-Level Finance and Advance the Standardization of Financial Management
At present, some new situations and new problems have emerged in village-level financial management, such as untimely disclosure that leaves the public suspicious, and weak oversight that draws public complaints. As the finance department, we have the duty and obligation to adopt a series of effective measures to further strengthen the openness, institutionalization and standardized management of village finances.
Follow-up guidance to further standardize village-level financial disclosure. Financial disclosure is an important means of democratic financial management, an effective measure to curb irregular financial expenditures, and a good way to dispel public suspicions. In response to the current problems of untimely and unclear disclosure, county and township finance departments should go to the villages to provide face-to-face guidance, focusing on doing well in three areas: First, disclosure must be timely. Village-level financial income and expenditure should be published in the village notice board once a month, and the actual village-level financial situation should be reported to the villagers' representatives once a quarter. All matters involving the vital interests of villagers and the whereabouts of collective assets, the management and use of large sums of funds, and the itemized compensation fees for land requisition reaching households, which the public generally follows closely, should be disclosed at any time as needed, subject to the oversight of the broad body of villagers. Second, the content must be specific. In routine financial disclosure, items must be distinguished and disclosed specifically and clearly; the accountant stationed by the finance office in the village to provide guidance must offer guidance and supervision, and any disclosure that is not specific or clear must be redone. All financial items that higher authorities and villagers require to be disclosed must be disclosed to villagers in accordance with the requirements of clear content structure, comprehensiveness and detail, and easy understanding. Third, procedures must be standardized. It is necessary to earnestly give play to the three-level oversight role of the village financial supervision group, the township finance settlement center, and the township discipline inspection commission. Where financial disclosure fails to meet requirements, or where disclosure procedures are circumvented to carry out false disclosure, the reasons must be promptly identified, and where problems exist, they must be seriously investigated and corrected.
Follow-up inspection to further strengthen routine oversight of village-level finances. In accordance with financial laws and regulations, financial and economic discipline, and the requirements of discipline inspection departments, it is necessary to further improve the village-level financial management system, clarify the responsibilities of the village Party secretary, village director, and village accountant for village-level financial management, ensure that every link in financial operations is checked by someone, promote the legality and reasonableness of every expenditure, apply limited funds where they are most needed, plug financial loopholes, gradually improve and perfect the system, and advance the implementation of the system of audit upon departure and during the term of office for key village cadres and the annual village financial audit system. Where rules on financial management are violated, while doing a good job of follow-up inspection and timely correction of errors, violations and breaches of discipline must be dealt with seriously. The township finance settlement center must, while doing a good job in routine work such as bookkeeping, accounting, and preparation of reports, earnestly perform the two major functions of financial analysis and financial supervision, conduct follow-up inspections, and persist in asking about results.
Follow-up accountability to further intensify the investigation and handling of illegal and disciplinary violations. Finance departments must, through village affairs and financial disclosure and oversight by the township finance settlement center, promptly discover whether there are problems in village cadres' financial expenditures, promptly correct problems of missteps in village cadres' use of funds, and when necessary enlist discipline inspection departments to investigate and handle problems of dereliction of duty in village cadres' financial management; through special inspections and economic responsibility audits organized by finance and discipline inspection departments, investigate and correct dishonest conduct; with respect to problems reported by the public in a certain village at a certain stage, organize special inspections; and through handling cases, investigate and correct dishonest conduct. With respect to illegal and disciplinary acts by village cadres, every one discovered must be investigated and handled, with no indulgence or leniency; while pursuing financial and economic accountability, promptly establish rules and systems, plug loopholes, standardize management, and constantly advance the standardization and integrity of village-level financial management.