"附件3"
"乡镇财政所科学化精细化管理工作考核细则",,,,,,
"考评内容",,"评分标准",,"分值","得分","备注"
"一、乡镇财政财务管理工作(30分)","(一)乡镇财政预(决)算管理工作(10分)","1","乡镇财政预算按规定程序编制、审核和报批","1",,
,,"2","预算文件格式统一规范","1",,
,,"3","预算报表报送及时(以县级财政部门的时间要求为依据)","1",,
,,"4","建立《行政事业类供养人员管理台账》,登记人员基础信息、工资级别和津补贴标准,并有人员照片,未建立台账的不得分,无照片或照片不齐全的,酌情扣0.1~0.5分","2",,
,,"5","严格根据支出顺序、进度和实际需要,审核拨付各类款项并监督各单位的预算执行","1",,
,,"6","建立预算收支账,按月登记预算支出指标明细账,未登记明细账的不得分","1",,
,,"7","每月底编制财政收支月报表以及财政收支预算执行情况分析,缺少一项扣0.5分","1",,
,,"8","乡镇财政决算报表包括政府报送乡镇财政决算的函、乡镇财政决算报表目录、乡镇财政决算报表和乡镇财政决算报表编制分析说明,少一项扣0.5分;上报的乡镇财政决算报表每错一处扣0.2分","2",,
,"(二)协调乡镇财政收入工作(5分)","9","积极组织协调收入,摸清税源,建立乡镇重点企业税源台账,未建立台账的不得分","1",,
,,"10","加强乡镇非税收入管理,每月编制《非税收入明细表》,细化缴款单位或个人的各项信息,督促乡镇非税收入及时交缴,未编制明细表的不得分","2",,
,,"11","严格票据管理,实施财政票据电子化管理","1",,
,,"12","严格执行收支两条线管理制度,发生坐收坐支、截留挪用的不得分","1",,
,"(三)乡财县代管及会计核算工作(10分)","13","取消乡镇所属预算单位的银行账户和财务核算会计,实行报账制,严格按程序管理","2",,
,,"14","乡镇财政业务运用乡财县代管软件实行网上操作","2",,
,,"15","有分月用款计划申报审批手续","1",,
,,"16","按照乡财县代管、财经法规及相关制度要求,严格审查乡镇财政财务收支,核对相关资料是否完备,手续是否齐全,凭证是否真实","2",,
,,"17","严格执行政府采购制度","1",,
,,"18","审查往来款项真实性","1",,
,,"19","每月初将上月的资产负债表、收入明细表、支出明细表等会计报表提供给各预算单位","1",,
,"(四)固定资产管理工作(5分)","20","建立健全固定资产管理制度","1",,
,,"21","建立固定资产管理台账,详细记录资产类别、账面价值、产权单位、使用和处置情况","2",,
,,"22","固定资产处置符合有关规定","1",,
,,"23","定期对各单位固定资产使用情况进行核查;固定资产账证、账账和账实相符","1",,
"二、资金监管工作(30分)","(五)惠农补贴资金"一卡通"发放管理工作(12分)","24","省里统一规定的财政惠农补贴项目全部纳入"一卡通"发放,每少一项扣0.5分","2",,
,,"25","各项惠农补贴项目指标文件齐全,少一份扣0.1分","1",,
,,"26","建立民政优抚、五保户、农村低保、农村两老、水库移民,计划生育奖励补助对象基础信息台帐,少一项扣0.5分,在台账中采集了补助对象照片的加0.1~0.5分","2",,
,,"27","补贴对象基础信息变更或补办"一卡通"存折(卡)程序规范,资料齐全","1",,
,,"28","严格做到通过"一卡通"管理软件发放补贴资金,及时准确录入"一卡通"发放数据,出现错误数据的扣0.1~0.5分,发生虚假数据的不得分","2",,
,,"29","补贴资金及时、准确、足额发放,没有及时发放补贴资金每项扣0.2分","1",,
,,"30","建立惠农补贴资金"一卡通"发放清册(纸质或电子文档)","2",,
,,"31","定期或不定期对补助对象进行走访","1",,
,"(六)涉农专项资金管理工作(10分)","32","财政所全程参与专项资金监管","2",,

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