Summary of the inventory and verification of rural collective assets: Summary of the inventory of rural collective assets

Sample Essay Summary of Rural Collective Asset Liquidation and Valuation Work 1 In order to further strengthen the management of rural collective capital assets and resources in our township and effectively safeguard the legitimate rights and interests of rural collective economic organizations and the people, in accordance with the spirit of relevant superior documents, the The collective "three capitals" of the villages under its jurisdiction have carried out a comprehensive asset clearance and capital verification. The property clearance and capital verification work is now summarized as follows:

1. Basic situation

Our township *** jurisdiction 2 It is an administrative village with a population of 241. In 2017, the per capita net income was 7,912 yuan. The total amount of fixed assets verified during this property and capital verification was 688,400 yuan (including 630,000 yuan for construction in progress), and the land area owned by the village collective economic organization was 71,061.19 acres, including 464.19 acres of cultivated land and 70,595 acres of grassland.

2. Main practices

First, extensive mobilization was carried out, a mobilization meeting was held, and business training courses were held; second, a leadership organization was established to provide a strong guarantee for the work; The third is to carefully formulate plans and strengthen guidance on the asset clearance and capital verification work; the fourth is to conduct a comprehensive inventory and inventory to ensure that the data for this property clearance and capital verification is true and effective; the fifth is to strengthen the effectiveness of supervision, and the village affairs supervision committee participates in the entire process to ensure that the asset clearance and capital verification work is achieved. Effective.

3. Achievements

1. Understand the collective financial situation of the village. Through asset liquidation and capital verification, the total rural collective assets of the township were 873,950 yuan as of December 31, 2017.

2. Strengthened the management of village collective assets. Through asset clearance and capital verification, some assets that are usually poorly managed and not included in village collective management will be registered.

3. Enhance the awareness of "three capital" management at the village level. Through the verification of assets and assets, the members of the village's "two committees" have a full understanding of the importance and necessity of strengthening the management of rural "three capitals" and improved the management level of the three capitals.

4. Complete and improve various rules and regulations. A complete asset inventory system has been established, and the collective "three-asset" asset inventory and verification work has been made a regular task. It is stipulated that at the end of each year, the village supervisory committee, together with the village financial personnel, conduct a comprehensive inventory of village-level assets, giving full play to the role of the village supervisory committee .

Chapter 2

County Agricultural Committee:

According to the overall deployment of provincial, municipal and county rural collective asset liquidation and capital verification work and the "Rural Collective Asset Liquidation of Xiuning County" According to the requirements of the Implementation Plan for Asset Verification Work, Qiyunshan Town took more than 6 months to complete the inventory, registration, verification, publicity, confirmation, establishment of ledgers, and review and filing of 7 villages and 88 villager groups in the town on time and with high quality by the end of November. Asset clearance and capital verification work in 9 processes, including summary reporting and integration into the platform. The specific work is now summarized as follows:

1. Strengthen organizational guarantees and improve professional support.

First, organizational work is guaranteed. The town government established an asset and capital verification leading group with the secretary of the town party committee as the team leader, the town mayor as the first deputy team leader, the leader in charge as the deputy team leader, and other members of the team as members. Land, finance, economic management, forestry and other departments are responsible The asset liquidation and capital verification office is composed of artificial members;

Each village establishes an asset liquidation and capital verification working group composed of the party branch, village committee, village supervisory committee, villager group leader and other personnel to ensure that the town and village levels Have strong organizational guarantee and professional support. The second is to formulate plans and clarify tasks. The "Qiyunshan Town Rural Collective Asset Liquidation and Valuation Work Plan" and the implementation details of each village were formulated, which clarified the target tasks, work steps, implementation stages and content, personnel and funding guarantees, department personnel responsibilities, time nodes and work requirements. The third is to steadily promote training and publicity. More than 20 mobilization and deployment meetings, business training meetings, etc. were held for the town and village asset clearance and capital verification work respectively;

The entire town produced 30 promotional slogans and banners, filled out forms with a unified caliber, and unified templates Make meeting minutes to ensure that all work is carried out in an orderly manner.

2. The villages will be promoted in an orderly manner, and the pilot projects will promote results.

First, the administrative village is the unit.

Due to village policies, collective asset liquidation and capital verification work was carried out in seven villages in the town, and systematic business training was conducted for the village committees, village supervisory committees, and village group leaders to make policy learning more thorough and basic forms to be filled out more accurately. Standardize, find out the specific profile of each village, effectively improve work efficiency, and ensure that basic information is accurate and reliable. The second is to mobilize enthusiasm and wide participation. Through group visits to households, issuing letters, hanging slogans, and pushing on WeChat official accounts, we widely publicize the importance of the property rights system reform and asset verification work, so that villagers can fully understand that this work is related to their immediate interests and long-term relations. major measures to mobilize the broad masses to support and participate in the reform.

3. Accurately grasp the key points and carry out steady and comprehensive development.

First, the "cleaning up registration" is more comprehensive. In the cleaning and registration process, the principle of cleaning and registration at the same time is adhered to. The town's three-funded agency service center provides an inventory form with complete accounting information. Each village group conducts a comprehensive inventory and registration piece by piece, and all columns of all forms must not be blank. , all inventory personnel must sign in the blank space below each inventory form. Second, the “verification and announcement” is more accurate. Taking the village as a unit, the two village committees will hold a verification and confirmation meeting. At the meeting, village representatives and all members of the inventory working group will discuss all the inventory results that should be carried out at the village and group levels one by one. After review and confirmation, the public results will be determined. The third is to supervise and assess responsibilities. In order to keep track of work progress in a timely manner, a system of regular scheduling, regular reporting, and regular supervision has been established. Formulate a list of questions, a list of responsibilities and assessment methods, incorporate the results of work implementation into the assessment content of key "village-based" work, strengthen the assessment of work effectiveness, consolidate responsibilities at all levels, and promote the implementation of work. For villages whose work is lagging behind and affecting the overall work progress, an interview and notification system will be implemented.

4. Results of assets and capital verification work.

(1) Basic situation: As of the end of this asset liquidation and capital verification work, with December 31, 2017 as the base date, the first is the summary of assets and liabilities. The total collective assets of the town group level are 4.1535 million yuan, including current assets of 2.5425 million yuan, agricultural assets of 600,000 yuan, long-term assets of 00,000 yuan, and fixed assets of 1.011 million yuan. The total liabilities and owner's equity are 4.1535 million yuan, of which current assets are 4.1535 million yuan. The liabilities are RMB 00,000, the long-term liabilities are RMB 00,000, and the total owner's equity is RMB 4.1535 million;

Second, the summary of assets and liabilities. The total village-level collective assets of the town are 23.5233 million yuan, including 8.4304 million yuan in current assets, 2.2836 million yuan in agricultural assets, 300,000 yuan in long-term assets, and 12.5093 million yuan in fixed assets; the total liabilities and owner's equity are 23.5233 million yuan, of which current The liabilities are 39,100 yuan, the long-term liabilities are 255,000 yuan, and the total owner's equity is 23.2292 million yuan;

Third, summary of inventory and registration of resource assets: using December 31, 2017 as the base date, The total area of ??collective land in the town is 163,600 acres, including 152,800 acres of agricultural land, 6,600 acres of construction land, and 4,100 acres of unused land; of which: 0.3 million acres are four wastelands.

(2) Achievements in asset clearance and capital verification: First, a special property clearance and capital verification was carried out to clarify the family background, straighten out relationships, and clarify responsibilities. Make the management of "three capital" and village collective economic activities comply with the requirements of the state, the collective, and the villagers, be rational and legal, prevent the loss of collective assets, and safeguard the interests of collective economic organizations and farmers. It straightened out old accounts, corrected wrong accounts, and solved existing problems in financial management, which played a positive role in strengthening village-level financial management. Second, a sound management system has been established to ensure that village-level finances are conducted in accordance with laws and regulations. Through the verification of assets and capital, it was found that the financial management system of some village committees in the town was incomplete and not standardized enough. We strongly urged them to establish and improve various management systems in accordance with the "Accounting Law" and "Rural Financial Management Measures of Qiyunshan Town" and other regulations, and earnestly implement Good democratic management, financial disclosure, cash, bank deposit management, creditor's rights and debt management, financial expenditure approval and village accountant management, so as to achieve the institutionalization and standardization of village-level financial management. Third, promote the construction of clean government among rural cadres and give full play to the role of grassroots organizations as a fortress.

Through the verification of assets and capital, the transparency of village finances has been improved, a relatively effective supervision mechanism has been formed, and the integrity and self-discipline of cadres have been promoted. It has further improved the economic responsibility, integrity and self-discipline, financial and legal awareness of village cadres, and promoted the construction of clean government at the grassroots level. Fourth, it promoted the openness and democratic management of village affairs and provided a "reassurance" to the villagers. After the asset liquidation and capital verification work is completed, a villager representative meeting and a supervisory committee shall be convened to announce and confirm the assets liquidation and capital verification results, announce the assets liquidation and capital verification results to the villagers, listen to the villagers' feedback, carefully investigate and deal with the issues raised by the villagers, and clarify It clears up right and wrong, eliminates doubts, achieves "giving the masses a clear understanding, and returning cadres' innocence", promotes openness and advocates fairness, and makes village affairs openness and democratic management develop in a regular, standardized, and institutionalized manner.

(3) Problems in the work of clearing and verifying assets: First, the professional level of the team of village-level account reimbursers is uneven. In addition, the work of clearing and verifying assets is highly business-oriented and time-sensitive, so the account reimbursers are not proficient in their professional skills. Indirectly leading to the progress of the town's asset clearance and capital verification work. Second, the actual land data at the village level does not match the data from the town land and resources department. According to the county’s asset clearance implementation plan and document requirements at all levels, all land types in the village’s asset clearance resource type report, including data involving agricultural land, construction land, unused land, etc., must be linked to the town’s land and resources department. After docking, it was found that there was a gap between the land second transfer data reported by the town-level land and resources department and the actual number reported by the village, and the data from the land and land department did not detail the groups and households. The third is whether adjustments to accounts such as village-level creditor’s rights, debts and fixed assets should go through the village-level decision-making and approval process for major matters. For projects under construction, fixed assets, etc. that need to be adjusted, it was found after discussion that if the normal approval procedures are followed, it will consume a lot of manpower and time, which will cause the work progress to lag behind to a certain extent. Fourth, the construction projects in progress among rural collective assets were not converted into fixed assets in a timely manner, and depreciation was not calculated as required. Fifth, the division of income and expenses does not comply with the accounting system regulations and should be included in the corresponding accounts according to the business content. Sixth, current accounts should be regularly inspected for bad debts and losses should be confirmed in a timely manner.

(4) Ideas for the next step of work: First, in view of the situation that the newly appointed account reimbursers at the village level have sufficient theory but insufficient actual business skills, our town will not only conduct regular training sessions for the town's account reimbursers, but also evaluate the professional level. The insufficient accounting clerks "opened a new window" to fully mobilize the learning enthusiasm of the rural work team in the town and ensure that the rural collective asset liquidation and capital verification work is completed on time and with high quality. The second is to further strengthen the management of fixed assets, conduct regular inspections of fixed assets, and make the liquidation and accounting of fixed assets an important annual task. The third is to further promote rural financial supervision, further standardize rural finance, strictly review original bills, grasp the root cause, carefully check, and strictly prevent wrong entries in accounts. Strengthen the management of payment invoices, especially for project payment invoices to obtain formal invoices according to procedures. Fourth, each village and town's foreign-funded agency service center standardizes the implementation of financial management work, strictly implements various provisions of the village-level financial management system, strictly controls fund expenditures, and must ensure that earmarked funds are used exclusively.

Chapter 3

In order to further strengthen the management of funds, assets and resources of rural collective economic organizations, find out family assets, resolve debts, and develop and strengthen the village collective economy. According to the spirit of the "Jianyang City Rural Collective Asset Liquidation and Valuation Implementation Plan" document, our town began to carry out the village collective economic asset liquidation and capital verification work in July, and with the joint efforts of relevant departments and leaders at all levels of the town, village and community, it was successfully completed Having completed the work tasks, the main work situation is summarized as follows:

1. Basic situation

Pingquan Town *** has 16 village-level collective economic organizations and 135 group-level collective economic organizations. , of which: 16 village-level collective economic organizations should be developed, and 135 group-level collective economic organizations should be launched;

***Collective assets of 124.33 million yuan were cleared, including: 13.34 million yuan of operating assets ;

***41,723.43 acres of collective resource assets were cleared, including 39,264.76 acres of agricultural land.

2. Work measures

(1) Establish a special class to enrich the work force.

In order to smoothly promote the town's asset clearance and capital verification work, our town has established a work leading group with the town mayor as the team leader, the leader in charge as the deputy team leader, and the agricultural service center, finance office, and villages as member units, specifically responsible for the overall coordination of the work. Arrange, guide and advance. At the same time, a regular work meeting system was established to collect problems and suggestions in progress of the work in stages, which effectively and efficiently ensured the smooth development of the work.

(2) Clarify responsibilities and detail work measures. On the basis of establishing a working team and straightening out working relationships, we have clarified the work responsibilities of each member unit. The Agricultural Service Center is responsible for overall coordination and guidance, information collection, summary and reporting;

The Finance Office is responsible for "three capital" Guidance, collection, and review of the situation;

Each village is responsible for the publicity and training, data collection, summary and reporting of the asset clearance and capital verification work of the village group. At the beginning of the work, we carefully organized publicity and training meetings for work at the town and village levels. First, the town organized each village to hold a publicity and training meeting so that the comrades in charge of each village could become familiar with the policies and understand the business. Then each village would organize relevant responsible persons of its own village group. Comrade, hold a village-level publicity and training meeting to ensure that the work policy is consistent, accurate and scientific, and promoted in an orderly manner.

(3) Strict rewards and punishments, and strengthen assessment. In order to ensure that the work is carried out with quality and quantity, we strictly reward and punish each other, requiring all relevant stations, offices and villages to attach great importance to, carefully organize, and vigorously promote the work of clearing assets and capital, and seriously investigate the villages that fail to complete their tasks on time. In the assessment, points will be added or subtracted based on the completion of work in each village.

3. Main problems

(1) The area is wide-ranging and there are many problems left over from history, which makes it difficult to clean up comprehensively;

(2) Villages, The cadres of the team alternate between old and new, and the professional level is uneven, resulting in the slow progress of business work.

IV. Next steps

(1) Further increase training efforts. In order to ensure that the relevant comrades in charge are familiar with the policies and solve the risks and problems that arise during work, we plan to organize village cadres and hold training sessions to improve everyone's business capabilities and work effectiveness.

(2) Further check and fill in the gaps. Organize relevant personnel to conduct an all-round and multi-angle review of the town's property and capital verification data, and promptly study and solve the identified problems to ensure that the work results are true, accurate, scientific and effective.

(3) Further protection is in place. Depending on the progress of the work, team members will be replenished and adjusted in a timely manner, and the town finance department will allocate appropriate funds for work development. Provide material support for the smooth progress of the work in terms of personnel and funds.