Rural collective assets and funds are wealth created by farmers for a long time, and rural collective resources are the most basic means of production given to farmers by the state. Practice has proved that strengthening the management of "three-capital" in rural areas is conducive to consolidating and expanding the collective economy, improving the relationship between the party and the masses, promoting the building of a clean and honest party style at the grassroots level in rural areas, and promoting the sound and rapid development of the rural economy. All localities have done a lot of work in strengthening the management of rural "three-capital", made useful explorations, created many good practices and experiences, and achieved certain results. However, there are also some outstanding problems in management: in some places, due to the imperfect management system, imperfect system and inadequate management of rural collective funds, the property rights of rural collective assets are unclear, the responsibilities are unclear and the main body is absent; The utilization of rural collective resources is unreasonable, the economic benefit is not high, the operation is opaque and the contract is not standardized; The management of rural collective funds is lax, there are many unproductive expenditures, and the decision-making on major revenue and expenditure matters is undemocratic. These problems have, to a certain extent, dampened farmers' enthusiasm for production, caused relative tension between cadres and masses, and affected social stability in rural areas. All localities should thoroughly implement the overall situation of reform, development and stability in Scientific Outlook on Development and rural areas, fully understand the importance of strengthening the management of rural "three-capital", put the management of rural "three-capital" on an important agenda, take effective measures, strengthen supervision and management, and gradually bring it into a standardized and institutionalized track.
Two, grasp the key points, clear the basic requirements for strengthening the management of foreign capital in rural areas.
(A) the management of rural collective assets
1. Create an asset ledger. It is necessary to clean up and verify rural collective assets and register them one by one. Inconsistent reconciliation, unclear property rights and disputes should be properly handled according to different situations. On this basis, establish an asset management ledger, register the changes of collective assets in time, and ensure that the accounts are consistent with the facts.
2. Normal assets evaluation. Under any of the following circumstances, rural collective assets must be scientifically evaluated by units with evaluation qualifications according to procedures, and the price shall be determined according to the market: (1) Auction and transfer of assets; (2) Merger, sale, joint venture and bankruptcy liquidation of affiliated enterprises; (three) the assets of collective economic organizations to implement joint-stock cooperative system; (four) other circumstances that need to be evaluated in accordance with the relevant provisions of the state.
3. Strengthen asset management. Rural collective assets can be used in various ways according to the principle of separation of ownership and management rights to ensure the preservation and appreciation of assets. If rural collective assets are contracted or leased, the operators shall be determined through public bidding. Major issues such as the determination, alteration and disposal of collective assets must be examined and approved by the villagers' representative meeting. The management of collective assets should be open and transparent, and the operating income should be included in the accounting in time. It is necessary to regularly audit the operation of collective assets. After the merger of administrative villages, the assets of collective economic organizations should be managed separately, and separate accounts should be set up according to accounting subjects to prevent the phenomenon of disrupting the boundaries of collective economic organizations, merging and leveling collective assets, and confusing collective financial accounting accounts.
4. Accelerate the pace of reform. Each village group with a collective operating asset of more than 2,000 yuan per capita should establish a community stock cooperative owned by the people, run by the people, managed by the people and benefited by the people through quantitative conversion of operating assets.
(B) Rural collective resource management
1. Create a resource ledger. As the contracting party, the village economic cooperative is the main body of collective resource management. It is necessary to establish a collective resource ledger, implement the registration and management of collective resource projects and areas (quantities).
2. Standardize land contracting. To fully implement farmers' land contractual management rights, the existing land contract relationship should remain stable and unchanged for a long time. We will continue to properly solve the problems left over from the second round of contracting in some places, and issue certificates of land contractual management rights to households. Continue to do a good job in arbitration of land contract management disputes.
3. Orderly land transfer. Establish and improve the land management right transfer market, establish county-level land transfer centers, and establish township-level land transfer trading center markets. In accordance with the principle of voluntary compensation according to law, farmers are allowed to transfer land management rights in the form of subcontracting, leasing, exchange, transfer and joint-stock cooperation, and develop various forms of moderate scale operation. Where conditions permit, large professional households, family farms, farmers' professional cooperatives and other large-scale business entities can be further developed. The transfer of the right to contracted management of land shall not change the nature of collective ownership of land, change the use of land, or damage the contracted rights and interests of farmers. Township agricultural economic stations should establish and improve the standardized circulation management system and actively carry out the verification of circulation contracts.
4. Transparent resource contracting. The mode of development and management of rural collective resources and the contracting and leasing scheme must be discussed and approved by the meeting of representatives of the members of the organization, and reported to the agricultural economic management department of the township (town) people's government for review and filing. Unless otherwise stipulated by laws and regulations, village collective resources shall be transferred and leased, and the management right and contractor shall be determined through bidding. The township (town) land circulation service center conducts public bidding through the township (town) land circulation market, so as to be open and transparent and prevent black-box operation. At the same time, it is necessary to sign a good contract in accordance with the requirements of the specification, and the contract must be handled fairly by the judicial department for a long time and in a large area. The resource contracts signed by each village group must be reported to the township agricultural and economic departments for the record.
5. Promote land share cooperation. For qualified village groups, under the premise of respecting farmers' wishes, farmers' land contractual management rights can be invested, land joint-stock cooperatives can be established, and standardized articles of association and various management systems can be formulated. Agricultural and economic departments should strengthen financial management, standardize the accounting mechanism of cooperatives, safeguard farmers' land rights and interests, and ensure the orderly promotion and standardized development of land joint-stock cooperatives.
(C) rural collective fund management
1, define the management subject. Rural collective funds must be managed by the rural agricultural economic departments. Township agricultural and economic departments should sign a standardized agency agreement with village collective economic organizations to clarify the rights and obligations of both parties. Under the premise that the ownership, use right, income right and examination and approval right of funds remain unchanged, collective funds should be managed and used well, and diversion and misappropriation are strictly prohibited to ensure the safety of funds. Any financial transfer payment or special appropriation at the village level must be fully accounted in the village-level accounts to ensure the integrity of the village-level financial accounting system. Each township agricultural economic station should set up a special page of village-level transfer payment funds accounting in the village-level account to reflect its funds separately.
2. Improve the management system. Village-level collective economic organizations should establish and improve financial budget and final accounts, income settlement, expense approval, bill use, democratic financial management, financial disclosure and other systems, and post them and accept supervision by the masses. Village-level collective economic organizations should strengthen overall management, ensure that village-level income such as contracted funds and rents enters village-level accounts on time, and may not set up off-balance-sheet accounts or small treasuries in the name of any individual or collective to engage in external "circulation". The internal settlement of village-level organizations must use the settlement vouchers supervised by the provincial agricultural and economic departments, and the bill management of township agricultural and economic departments should implement the system of receiving, selling and selling.
3. Standardize accounting treatment. In accounting treatment, financial management should be done first, and then records should be made. When financial matters occur, valid original vouchers must be obtained or filled in, signed by the agent and witness and marked with the purpose, submitted to the democratic financial management team for item-by-item audit and signed and sealed by supervision committee, and the person in charge of the collective economic organization for audit, signature and seal, and accounting personnel for audit and custody.
4. Timely financial disclosure. Village-level financial revenue and expenditure shall be disclosed at least once every quarter. Major issues involving farmers' interests and hot and difficult issues of concern to the masses should be made public at any time. In villages with more collective financial exchanges, financial revenues and expenditures must be published once a month. After the publicity, it is necessary to arrange special personnel to listen to and answer the questions raised by the villagers. All public information should be bound into volumes and filed at the end of the year.
5. Strictly implement the revenue and expenditure management system. All localities should strictly implement village-level expenditure standards and standardize village-level revenue and expenditure management in accordance with the spirit of the Notice on Strengthening the Management of Village Collective Financial Revenue and Expenditure (No.6 [2007] of the Agriculture Committee).
Three, the implementation of responsibilities, and earnestly strengthen the management of foreign-funded enterprises in rural areas.
Strengthening the management of foreign-funded enterprises in rural areas is an important measure to promote the construction of a clean government in rural areas, which is related to the overall situation of rural social stability and building a new socialist countryside. Discipline inspection and supervision organs at all levels and agricultural and economic departments must attach great importance to it, earnestly perform their duties and cooperate closely, and * * * will carry out this work in a down-to-earth and effective manner. Discipline inspection and supervision departments should strictly enforce discipline, earnestly strengthen supervision and inspection of the management of foreign-funded enterprises, and seriously investigate and deal with acts of embezzlement, embezzlement, misappropriation, misappropriation, interception of village-level funds and private coffers. The problems found should be corrected in time, and the responsibility of relevant personnel should be investigated if the problems are serious. In order to give full play to supervision committee's participation and supervision role in the management of foreign-funded enterprises, the agricultural and economic departments should earnestly perform their duties, earnestly strengthen the business guidance and supervision of the management of foreign-funded enterprises, and inform them of the management of foreign-funded enterprises. If the policy implementation is not in place and the system implementation is not strict, resulting in serious mistakes in its work, the relevant departments should be instructed to deal with them seriously. All localities should combine the management of rural "three-capital" with the construction of party style and clean government at the grass-roots level in rural areas, with the promotion of "three major cooperation" in rural areas, with the consolidation of standardized management of rural finance and the creation of qualified villages, make overall arrangements and make solid progress. It is necessary to conduct a comprehensive investigation on the management of foreign-funded enterprises, do a good job in 5% ~ 10% of the pioneering villages, and further improve the management of rural foreign-funded enterprises in the city to a new level.
Zhong * * * Nantong Municipal Committee Village Work Office
Nantong supervisory bureau
April 20(th), 2009
Keywords: opinions on strengthening the fund management of rural assets and resources
The Rural Work Office of Nantong Municipal Committee was issued on April 24th, 2009.
* * * Print 40 copies.