Agricultural Management Of Special Funds The Rule Of Law Discussed

This paper approaches the legislative management of the agricultural special funds by the methods of status quo description, empirical comparison and theoretical analysis.Logic structured as follows:PartⅠ,the basic theory about the legislative management of the agricultural special funds.First,what is the connotation about the legislative management of the agricultural special funds? How to design the concept of special funds in agriculture and the legislative management of it? Second,what is the necessity about the legislative management of the agricultural special funds?PartⅡ,the status quo and review about the legislative management of the agricultural special funds.There are many legal files about the management of the agricultural special funds,which both have positive significances and problems in existing legislation.The Basic Law is lack yet,so the effect of these files is in a lower level.There are many rule-making authorities,who are less unified planning and coordination.The operability is not strong,certain provisions are improper,some area are still lawless.There are some problems about management system.How to establish a project is blind and inflexible,the cash is trapped in projects,so funds investment system is unscientific.The implement system of the project is not smooth,the management department is numerous,funds distribution is too extensive,changed and diverted occasionally.Supervision system is not close,accountability is not serious,and performance evaluation system and the cadre & personnel system are unscientific.In operating mechanism,funds is not timely,local matching funds is lack,project implementation is non-standard,follow-up management is lag,funds source is much and confused,accounting system is inconsistent,financial accounts is non-standard,here is non-existent expenditure,large sum cash is drawn.PartⅢ,the countermeasures and suggestions about the legislative management of the agricultural special funds. How to improve the legal system? the State Council formulate a unified management ordinance of agricultural funds.Ministry of Finance undertake the coordination about the establishment of agricultural funds' management system.How to improve the management system? For the blindness in the project identification,it should enhance the credibility of the feasibility study,ensure the independence of jury,and establish the agricultural project library.For the cash-trapper,the fund should be distributed according with the quota.For the lack of flexibility,the project -identified authority should be put down to the inferiors.For the fund-scattered issue,it should integrate the agricultural projects and its management departments.For the change and diversion of the funds,budget management should be more strictly.For Supervision network does not close,it should establish a high-level, multi-channel,all-round monitoring system,which embraces legal authority,administrative leadership,audit department and social democratic supervision.Moreover,personal accountability system should be established,performance evaluation and the organizational a personnel work should be improved.How to improve the operation mechanism? In funds allocation, it should establish national treasury centralized collection a payment system and cross-level-appreciation system.The proportion of financial allocation should be adjusted to enrich financial resources of the local rural areas,the matching-fund requirements should be abolished.In project implementation,the tendering and government purchase system should be established,the funds appreciation should be timely,and the follow-up management should be strengthened.In financial management,the accounting system should be unified,the reporting-to-write off approach should be adopted,and the examination a approval procedures should be further strictly.