Does the state have a policy on village-level debt?

Village debt is produced and formed by various village organizations in the development of rural economic and social affairs. These debts objectively played a certain role in improving rural production and living conditions at that time. However, at present, village-level debts are heavy, and many villages are heavily in debt, so they can't continue to develop their economy and public welfare undertakings. Some villages even have difficulties in operation, which affects the achievements of comprehensive rural reform, especially the smooth progress of new rural construction, and has become an important issue that party committees and governments at all levels must face and solve in the work of agriculture, rural areas and farmers. How to scientifically clean up village-level debts, properly resolve village-level debts, curb the regeneration of new debts, and create a better rural development environment is imminent. 1. How to carry out village-level debt audit Village-level debt audit cleaning work has strong policy, many cleaning objects, long formation time, large scale, wide coverage, large annual span, rapid personnel change, complex debt composition, combined with village merger or division, some parties' positions change, some accounts, forms, vouchers, contracts and related procedures are incomplete or lost, accounting treatment is not standardized, financial basic work is weak, and the relationship between creditor's rights and debts is complicated. In this case, how to audit and clean up village-level debts will get twice the result with half the effort. The author talks about the following views. (1) In-depth study of a series of national policies and regulations on village-level debt, we must study well and thoroughly. For example, the Notice of the General Office of the State Council on Thoroughly Cleaning up Bad Loans at the Village Level (Guo Ban Fa [1999] No.40), the Notice on Further Strengthening Village Debt Management and Resolutely Stopping New Debt No.200521,and the Notice of the State Council on Deepening the Pilot Work of Rural Tax and Fee Reform in 2004 (Guo Fa 2004265438+). Notice of the State Council on Deepening the Pilot Work of Rural Tax and Fee Reform in 2005 (Guo Fa [2005] No.24), Notice of General Office of the State Council on Resolutely Stopping New Rural Debt (Guo Ban Fa [2005] No.39), Notice of the State Council on Doing a Good Job in Rural Comprehensive Reform (Guo Fa [2006] No.34) and Notice of General Office of the State Council on Doing a Good Job in Clearing and Resolving Rural Debt. Through study and research, we can understand the background of previous rural reforms and debts and previous inventory situations, so as to establish a strategic position and grasp the scale in audit practice. (two) to develop a careful village debt audit plan, including audit work plan and audit implementation plan. Rural debt audit work plan is the overall work plan formulated by audit institutions and the general guide of audit action, which must be carefully formulated. The audit work plan includes six elements: audit guiding ideology and work objectives, audit cleaning objects and scope, audit cleaning content and focus, audit organization mode and audit work requirements, and the audit work plan should pay attention to guidance; Audit implementation plan is the specific work arrangement prepared by the audit team, including seven main contents: preparation basis, name and basic information of the audited entity, audit objective, determination of importance level and audit risk assessment, audit scope, content, key steps and methods, scheduled start and end time of audit work, members and division of labor of the audit team leader, and preparation date. What needs to be emphasized here is that it is both important and difficult to determine the importance level and evaluate the audit risk, because in this project, there are almost universal problems of low importance level and high audit risk. Therefore, in the village-level debt audit, we must carefully evaluate the audit risk and accurately determine its importance and audit risk. The audit implementation plan should be targeted, the objectives should be specific, the key points should be prominent, the division of labor should be clear, the methods should be scientific and appropriate, and the audit implementation plan should pay attention to operability. (III) Unified liquidation caliber In audit practice, there must be unified standards for audit liquidation and verification methods, and the caliber must be consistent. There are the following verification methods: 1. For the debts formed by borrowing from banks and non-bank financial institutions, a formal loan contract and proof of receipt of funds must be provided, with emphasis on examining whether the loan procedures are complete, true and legal, whether the use is clear, and whether it is really used by the village collective. 2. To borrow various financing debts from units, enterprises and individuals, three conditions must be met. First, there are IOUs issued in the name of the village collective or authentic, legal and effective original certification materials; Second, the village collective economic organization must be the direct or final repayment person; Third, it must be directly used and benefited by the village collective economic organizations. 3. For the debts arising from the default of the project payment, the settlement procedures such as the contract signed between the village and the construction unit or individual, and the completion acceptance data must be provided. On this basis, review the authenticity of relevant information, conduct on-the-spot inspection when necessary, and judge the authenticity of debts. At the same time, verify the paid project funds and determine the debt balance; Debts arising from projects without construction contracts and valid certification materials, unfinished projects or projects that have been completed but have not gone through the completion acceptance procedures should be written down as invalid debts. 4, the interest problem, should distinguish between the following two situations to verify. First, for loans from banks or non-bank financial institutions that have been recorded, the audit should calculate the interest in segments according to the loan term and the legal benchmark interest rate of loans from financial institutions on the basis of determining the principal; The interest calculation of social and personal loans should be realistic, and in principle, the high-interest part exceeding the legal limit should be reduced. The second is to reconcile off-balance-sheet debts, which only verifies the principal, and does not recognize the interest calculation and verbal agreement under the account reconciliation. 5. Accounts payable audit should focus on three aspects. First, the accounts payable have not been settled, so we should focus on finding out whether there is a source of funds, whether the debt should be borne by the village collective organization or by the villagers themselves, if it should be borne by the village collective without a source of funds, we should confirm the debt, otherwise we should reduce the debt; Second, the amount actually paid or deducted from accounts payable should be reduced; Three, the temporary payment of debts without a specific payment object, should be written down as debts that do not need to be repaid. 7. For larger constructive debts, including those arising from the construction of road traffic, irrigation and water conservancy, the establishment of enterprises, culture, communication, health, education and other village collective public welfare facilities, we should go to the departments of finance, development and reform, transportation, agriculture, water conservancy and other departments to understand the situation, focus on consulting the project approval documents and fund-raising plans, understand the allocation of funds by higher authorities, and review the contracts signed between the village and the construction units or individuals, completion acceptance materials, etc. If there is indeed a source of funds, or if the false contract and information are incomplete and cannot be mutually verified, it will be reduced to invalid debt. 8. Verification method of off-balance-sheet debts. The debt credentials that have not been accounted by the township finance and economics institute and remain in the hands of the parties concerned must have a clear debtor and reasons, a formal iou or original proof materials related to the formation of the debt. After verification and analysis, it is indeed the debt of the village collective economic organization, which is used as an audit to verify the debt. 9. Verification method of secured debt. Guaranteed debt refers to the debt generated by the village collective organization as a guarantee for village-run enterprises, subordinate units or other individuals. The method of identification is as follows: if the court issues a judgment or an administrative organ issues a ruling, it has been ruled that the village collective economic organization will bear the debt as verified; If there is no ruling or the ruling is in progress, the debts that cannot be verified shall be reduced. 10. In the village-level debt audit, if the debt is long and the amount is large, the creditor unit or individual should be extended when necessary to verify the creditor's rights recorded or reflected by the other party; If the creditor is revoked or dies and does not need to repay, the invalid debt shall be written down; If the village is merged and divided, the debt should be added and divided according to the new administrative setting during the audit. 1 1. Doubts or case clues found in the audit can be extended to relevant units, financial institutions and relevant creditors, and the authenticity of debts can be investigated by means of visits, seminars and field investigations, so as to be rigorous and meticulous. (4), the scientific organization and implementation of the audit team leader, first of all, should organize auditors to study, research and discuss, thoroughly understand the audit plan and policy, master the basic methods of audit verification, unify the caliber, and strive to achieve a * * * knowledge among participants; Secondly, it is necessary to organize one-on-one communication between accounting personnel of township finance and economics institutes, answer questions face to face, let them have a deep understanding of the scope and content of village-level debts, clarify the requirements and caliber of self-inspection forms item by item, and do a solid job in the basic work of self-inspection; Thirdly, within the audit team, foster strengths and avoid weaknesses, make reasonable arrangements and cooperate organically. Specifically, we should pay attention to the following four aspects when organizing implementation. First of all, we should make a debt self-inspection form according to the audit implementation plan, including the book number, off-balance sheet number, self-inspection number, difference number and its reasons, as well as the total debt, composition, use and debt repayment. The audited entity should fill in the self-inspection form very seriously, meticulously and solidly, because filling in this form correctly can save a lot of audit time, so as to obtain the second, it is necessary to require effective co-organizers, and clearly require the specific work cooperation of county and township leaders and financial personnel. Third, according to the specific situation of village account management, the audit should adopt the way of on-site audit, and the audit place should be located in the township finance and economics institute, so as to facilitate access to information and understand the relevant situation, thus improving work efficiency. Fourth, the control of off-balance-sheet debts, such as closing accounts, checking warehouses, registering, tracing sources, etc., to prevent the occurrence of surprise fraud. Only by thoroughly understanding the audit plan, mastering the audit methods, clarifying the audit purpose, and scientifically organizing the implementation, can we be methodical in the specific audit practice, change from constant to changeable, simplify the complex, be handy and get twice the result with half the effort. (5) Give full play to the linkage role of departments, whether it is trial under trial, cross-trial or trial at the same level, and give full play to the intensive effect of coordinated operations of various departments as much as possible. Village-level debt audit units are large in number, weak in financial resources, long in time and complicated in causes, and the audit task is unprecedented. Only by fully mobilizing and using all available audit resources and fighting a wide-ranging "people's war" can we ensure the audit quality and complete the audit task on time. County Finance Bureau, Agriculture Bureau, Economic Management Bureau, Institute of Finance and Economics, villagers' representatives and audit institutions or personnel at the same level are familiar with local creditor's rights and debts, and fake debts are inevitable, so they must be fully utilized in the audit. For example, in 2009, when I participated in the village-level debt audit in Hubei Province, I checked the account table, postponed the audit of relevant units, and visited some villagers. I made a clear review of the audited entity's false report on reducing creditor's rights and concealing debts of several million yuan. In retrospect, all this benefits from my familiarity and understanding of creditor's rights and debts, so the audit is handy, and it can quickly find problems, hit the nail on the head, with high efficiency and good effect. Second, how to properly resolve village-level debts Village-level debts involve a wide range, take a long time to form and have complex causes. In order to effectively resolve the village-level debt, we must first understand the historical reasons and the background of the times. (I) The causes of village-level debt The formation of village-level debt has macro factors such as China's current system and system, as well as micro reasons such as weak village-level economic foundation, lack of funds and borrowing to handle affairs. Although there are differences in the formation of village debt, it can be summarized as: 1. Prepaid taxes and fees by borrowing. Before 2005, the two taxes on agricultural taxes and the "three mentions and five unification" have not been abolished. In addition, there are medical insurance, newspapers and magazine subscription, and various activities to improve standards. Every year, counties and townships set tasks and completion time, but some farmers are unable to pay or default on their reasonable taxes and fees. Due to the target assessment, village cadres have to rely on loans to complete the rigid tasks assigned by their superiors. Year after year, the snowball gets bigger and bigger. 2. After the reform and opening up, especially during the transition from planned economy to market economy, some rural areas, out of the original intention of developing economy and strengthening financial resources, borrowed money to run enterprises, blindly embarked on projects, or engaged in diversified operations. In the end, a large number of village-level enterprises stopped production because of decision-making mistakes, low starting point of production technology, poor management, poor product quality, marketable products, poor anti-risk ability and chaotic financial management. 3. Liabilities to maintain organizational operation With the circulation of land and forest management rights in the collective economy under the two-tier management system, the income path at the village level is getting narrower and narrower, and the income source is almost zero. Before the transfer payment, the meager income was not enough to maintain the salary of village cadres, and the daily expenses were not reliably guaranteed, which led to the expenditure exceeding the income, so we had to rely on loans to maintain the balance of payments and generate liabilities. 4. Public welfare and constructive debts For a long time, the countryside has been eager to get rich. In order to improve the production and living conditions in rural areas, in the case of insufficient financial and material resources, it is difficult for some urgently needed public welfare undertakings to raise funds by borrowing, and only a small part of funds can be raised from farmers. Most of the funding gap can only be solved by borrowing. Village-level public welfare undertakings include village roads, rural power transformation, water conservancy facilities, medical and health care, cultural broadcasting and village-level construction. These public welfare constructions mainly rely on village collective economic organizations, and the state only gives a small amount of subsidies and support, which is a huge gap. 5. Shortage of matching funds In order to improve people's livelihood, the state has allocated special funds for poverty alleviation, access, unobstructed, drinking water, biogas, and "five reforms and three constructions", but the supporting funds at the grassroots level are insufficient. In order to seize the opportunity of the project, the village level can only rely on loans to complete the matching, thus forming part of the debt. 6. A few years before the Ninth Five-Year Plan, especially during the Ninth Five-Year Plan period, there were many activities to raise standards. In order to carry out the policies of "which school should be run at which level", "the poor education will make the children suffer again" and "90% one-vote veto in nine years", village organizations actively borrowed money to build village schools. However, in 2006, when the national "Ninth Five-Year Plan" debt was confirmed, due to 7. According to the survey, it is very common that rural debts are handled by rural cadres in private high-interest loans. The annual interest rate of the loan is generally between 10% and 15%, and even as high as 20%. Interest is settled every year, and the interest is converted into cost, and interest is calculated. Basically, the principal will double in a few years. The heavy interest burden makes the rural debt fall into a vicious circle. 8. Some village cadres have a weak sense of responsibility. Due to the change of village committees, many new village cadres take a passive evasive attitude towards old debts on the grounds that they have not been dealt with. Even if you take over the old debts, you can't repay them, which leads to the replacement of cadres and more and more debts, which leads to more and more debts. (2) Ideas and Countermeasures for Resolving Rural Debt Rural work should be done by rural cadres, and rural economic development should be organized and implemented by rural cadres. The village-level debt problem is connected with the collective at one end and the farmers at the other. Many villages are heavily in debt, and the integrity of village committees is affected by the masses, which leads to the loss of trust of some cadres in individual villages, which leads to contradictions and conflicts, and it is difficult for village-level organizations to operate normally, which affects the image of the party and the government in rural areas. At the same time, the existence of a large number of debts hinders the development of rural economy. Therefore, resolving village-level debt is a systematic project related to rural stability and scientific development, which requires up-and-down linkage, multi-pronged, multi-round drive and hardening measures to form an effective mechanism for all departments to work together. According to the audit investigation and the current situation of village-level debts, in order to create a good rural development environment, party and government leaders at all levels should attach great importance to resolving village-level debts, and party committees and governments at all levels should fully understand the importance of resolving village-level debts from the perspectives of strengthening the construction of the party's advanced nature and ruling ability, building a harmonious society and building a new socialist countryside. Relevant departments should proceed from reality and safeguard rural reform, development and stability.