The second part , high school ' s management audit and high school ' s operational audit . which is the third and forth chapter of this thesis . the high school management audit is divided into five parts : the plan audit , the decision audit , the control audit , the organization audit , the leading audit ; the high school operational audit includes budget capital audit , outer budget capital audit , human resource effectiveness audit , the use of fixed assets audit , the use of utility audit and the daily life " s effectiveness audit . it is the most important part of this thesis 第二部分，高校管理审计和高校经营效益审计，为第三章和第四章内容。高校管理审计分为五大部分的内容：计划机能审计、决策机能审计、控制机能审计、组织机能审计和领导机能审计；高校经营效益审计主要从预算内资金审计、预算外资金、人力资源效益审计、固定资产使用效益审计、物质设备利用效益审计以及日常生活中的经济效益审计几方面进行论述。是本文论述的重点。
The firse part delineate the new situation of rural finance after tax - free of agriculture . after tax - free of agriculture , one hand , the town finance management tends to standard especially carrying out “ county finance supervising town finance ” make the expenditure management of town more standardized . ; the other hand , the ability of drawing and payment become weak . at the same time , the ability of repay debts and provie public service becoms weakly , what ’ s more , town finance becomes more depend on trasfer payment and extra - budgetary funds 农业税取消后,乡镇财政汲取、支付能力减弱,财政运行风险加剧。同时,乡镇财政偿还债务的能力、提供公共服务的能力更弱化,乡镇财政高度依赖转移支付和预算外资金。另一方面,取消农业税之后,乡镇财政管理趋于规范化,特别是“乡财县管”的推行,大大规范了乡镇财政支出管理。
By referring to and comparing large amount of data and information , i especially give some practical suggestions in standardize town financial management system , enlarging local source of finance , reforming ways of budget , improving allocation of funds , managing funds out of budget , etc . financial management in town is a complicated social system engineering 规范预算外资金管理等方面，笔者通过参考大量的数据资料进行分析比较，提出了一些有一定操作性的办法与措施。乡镇财政管理工作是一项复杂的社会系统工程，涉及到方方面面、千家万户。
Units in charge of collecting fees and imposing fines shall , firmly based on approved charging projects , items of money from fines and confiscations and procedure of handling , hand over administrative charges and incomes from fines and confiscations , in full and on time , respectively to the state treasure and the special account for non - budgetary financial funds , ensuring full sums of money in place 各执收、执罚单位要严格按照批准的收费项目、罚没款项和上缴渠道，将收取的行政性收费和罚没收入按规定及时、足额分别缴入国库和财政预算外资金专户，做到应缴尽缴。
Financial affairs divisions in respective units shall conscientiously strengthen the management of expenditure of appropriations ( including funds allocated from the special account for non - budgetary financial funds ) determined by the ministry of finance , establish and perfect the management system , strictly follow the range and standard set by the state for expenditure , and shall not allow expenditures contrary to financial disciplines and rules 各单位财务部门对财政部门核拨的经费(包括从财政预算外资金专户核拨的经费)要切实加强支出管理，建立健全管理制度，严格执行国家规定的开支范围和开支标准，对违反财经纪律和财务制度规定的开支一律不得支付。
Financial departments at all levels should take further steps to establish and perfect rules for handing over incomes concerned to the state treasury ( including special accounts for non - budgetary financial funds ) and rules for distributing treasury receipts , conscientiously perform their duties of supervision and inspection , seriously urge and inspect the handing over of incomes and establish the inspection system based on the performance of collection and handing over of administrative charges and incomes from fines and confiscations by judicial organs and administrative departments for industry and commerce , in order to stop up loopholes and ensure full sums of money in place 各级财政部门要进一步建立和完善有关收入的缴库(含财政预算外资金专户)制度、缴库单分送制度，认真履行监督、检查职责，根据公、检、法、工商部门行政性收费和罚没收入的执收、执罚和解缴情况，加强催缴和监缴，并建立稽查机制，堵塞漏洞，做到应收尽收。
If funds should be collected level by level before the competent department hands them over to the central treasury at last , the ministry of finance shall supervise the handing over and the financial supervisor ' s office stationed by the ministry of finance in the place shall inspect the collecting and handing over of funds 各级财政部门要进一步建立和完善有关收入的缴库(含财政预算外资金专户)制度、缴库单分送制度，认真履行监督、检查职责，根据公、检、法、工商部门行政性收费和罚没收入的执收、执罚和解缴情况，加强催缴和监缴，并建立稽查机制，堵塞漏洞，做到应收尽收。
