1. Village-level finance should be based on cash basis, and all revenues and expenditures must be realistic, true, reasonable and legal.
2. All income and expenditure should be recorded in time, with complete contents and sound procedures. In particular, the expense invoice should indicate the whereabouts of the funds, and refuse to enter the account with a blank.
3, the village revenue and expenditure must refer to the implementation, so that the first calculation before use, reduce expenditure, year-end settlement shall not exceed the budget expenditure, reduce the debt during the year, to ensure the normal operation of funds.
4, village cadres on a business trip, advance travel expenses and advance various expenses, should be timely and village accountant (cashier) to settle accounts, perform checkout procedures, not in arrears.
5, the annual salary of village cadres by the village committee collective assessment, submitted to the competent department for examination and approval, the party committee and government for approval. But in principle, the salary of village cadres shall not exceed the transfer payment of township finance in the current year. Village accountants also serve as cashiers, but some village accountants and cashiers are separated, and branch secretaries and village directors may not serve as cashiers. Must be implemented in accordance with relevant laws and regulations, according to the rules.
[extended data]
Village-level accountants are responsible for the village's financial revenue and expenditure, current settlement, various statistical reports, make a good record of the village's cash books, summarize the village's revenue and expenditure, submit an account to the competent department at the end of each quarter, go through the formalities of account payment, and check the account balance. Village-level accountants accept the management, training and assessment of higher authorities, and improve their professional quality and financial management level. Village financial management is a hot issue that villagers are generally concerned about. Practice has proved that whether village-level financial management is open, fair, democratic and transparent is not only directly related to the collective economic development of a village, but also of great significance to strengthening and improving the relationship between cadres and masses at the grassroots level in rural areas, effectively promoting villagers' autonomy and maintaining rural political stability. First, there are still several outstanding problems in village-level financial management: First, professional institutions are not perfect. Restricted by various subjective and objective conditions, village committees in many areas have not established and improved financial institutions in accordance with relevant financial regulations, and some places have not even set up accountants and cashiers separately. It is often the secretary of the village party branch or the director of the village Committee who appoints one person from the members or non-members of the village Committee as the village secretary and accountant cashier, which lacks the proper restriction mechanism. Second, the accounts are set in confusion. There is no sound financial system, spending is arbitrary, and the phenomenon of bookkeeping is serious. Third, the professional quality of financial personnel is poor. Lack of basic financial knowledge, unable to perform the duties of accounting and cashier. With the deepening of rural economic system reform, agriculture has got rid of the mandatory planned economy and become more and more market-oriented. Objectively, villagers are required to adapt to the development of market economy, establish modern consciousness of independence, equality, democracy, legality, science, efficiency and innovation, and become the main body of mature market economy economically.