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张家港“第三方代管” 看好集体“钱袋子”

2017-09-08 09:27:05   中国青年网

本报讯 9月4日一大早,张家港华景会计师事务所财务总监林振良来到张家港市凤凰镇凤凰村,对村会计刘亚浩前天做的账进行了审核,发现该村民兵营长报支的征兵政审差旅费中,有笔30元本镇范围内的交通费报支不符合要求。根据凤凰镇行政村差旅费报支规定,凡本镇范围内的公务活动,交通费一律不予报销。承担该村村账“第三方代管”职责的华景会计师事务所发现后,当即要求会计小刘整改。

2002年,为推进村级财务制度化、规范化管理,张家港市推行了“村账镇代理”。然而,前两年,在对村级财务收支、村干部离任、实事工程预算等进行“阳光综合审计”时,发现“村账镇代理”比“村账村管”好多了,但农经部门既当监管员又管记账员的制度缺陷,仍给一些村的集体财产造成重大损失。倒逼之下,张家港实施“监管与所有权、经营权”相分离。

今年6月份,该市借镇、村两级农村集体资产清产核资为契机,引入了“第三方代管”和“第三方审计”,在全市180个村中推进了村账由“镇代理”向“第三方代管”转变。“村账‘第三方代管’后,村级财务记账工作,由具有从业资质的会计师事务所派员直接审核指导。”张家港市农工办副主任张进说,“这样做的目的,就是将村级收入、支出、备用金、固定资产、会计报表、票据及会计档案等村级财务,全盘端出,交给‘第三方’代管,接受社会监督,帮助看好村里‘钱袋子’。” (蔡 锐)

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