How to guide and promote the standardized development of farmers' cooperatives

First, it is of great significance to guide and promote the standardized development of farmers' cooperatives.

1. Guiding and promoting the standardized development of farmers' cooperatives is an important measure to accelerate the construction of a new agricultural management system and promote agricultural modernization. To build a three-dimensional compound modern agricultural management system based on farmers' family management, linked by cooperative alliance and supported by socialized service, it is necessary to build a solid organizational carrier of farmers' cooperative alliance. Guide farmers' cooperatives to strengthen system construction, lay a solid foundation, improve the quality of development, provide low-cost convenience services for farmers, and closely contact the main bodies in all aspects of agricultural production and operation to provide solid organizational support for modern agricultural construction.

2. Guiding and promoting the standardized development of farmers' cooperatives is an objective requirement for safeguarding the legitimate rights and interests of members and enhancing the endogenous motivation of farmers' cooperatives. As a mutual-aid economic organization, farmers' cooperatives depend on whether farmers can benefit continuously. Only by guiding farmers' cooperatives to improve their rules and regulations and operating them in strict accordance with the rules and regulations can we safeguard the rights and interests of their members, effectively enhance their attraction, cohesion and centripetal force, and realize their sustained and healthy development.

3. Guiding and promoting the standardized development of farmers' cooperatives is an important basis for undertaking national agriculture-related projects and innovating financial support for agriculture. Taking farmers' cooperatives as an important undertaker of national agriculture-related projects is not only a successful international experience, but also a reform direction of innovating financial support for agriculture and improving efficiency in China. Guide farmers' cooperatives to establish a sound operating mechanism, truly realize the benefits of privatization, attract more farmers to join farmers' cooperatives, and be a solid organizational carrier for implementing national agriculture-related projects and innovating financial support methods to ensure that farmers benefit from it.

Second, the general idea, basic principles and main objectives of guiding and promoting the standardized development of farmers' cooperatives

4. General idea. Fully implement the spirit of the 18th National Congress of the Communist Party of China and the Third Plenary Session of the 18th Central Committee, follow the requirements of "serving farmers, advancing and retreating freely, equal rights and democratic management", take building a new agricultural management system as the main line, aim at promoting the stable development of agriculture and increasing farmers' income, insist on paying equal attention to development and standardization, quantity and quality, improve rules and regulations, improve operating mechanism, strengthen democratic management, strengthen guidance and support services, pay attention to demonstration and drive, and continuously enhance the economic strength and development potential of farmers' cooperatives.

5. Basic principles

-Adhere to the dominant position of farmers. Respect farmers' dominant position and initiative, aim at serving members, adhere to equality among members, and implement democratic management and supervision to benefit all members.

-adhere to the classification guidance. According to local conditions, local policies, step by step, according to different industries, different types of differentiated policies and measures to enhance the pertinence and effectiveness of guidance.

-Adhere to the typical demonstration. Set up a number of advanced models of standardized operation, give full play to their demonstration and driving role, and improve the development quality of farmers' cooperatives.

-Adhere to the combination of market guidance and government supervision. On the basis of giving full play to the decisive role of the market in allocating resources, strengthen the supervision and inspection of the government on the implementation of laws, regulations and policies, and promote the standardized governance, credit autonomy and effective operation of farmers' cooperatives.

6. Main objectives. After five years of hard work, the scale of farmers' cooperatives has expanded, the number of members has increased, the management system is relatively sound, the organizational structure is effective, the level of democratic management has been continuously improved, the ownership of property rights is clear, the management of financial and social affairs is open and transparent, the service ability and driving effect have been significantly enhanced, the rights and interests of members have been effectively guaranteed, and the quality of development has been significantly improved. Strive for more than 70% of farmers' cooperatives to establish complete member accounts, make social affairs public, and distribute surplus according to law. There are more than 200,000 demonstration cooperatives at or above the county level.

Three, the main task of guiding and promoting the standardized development of farmer cooperatives

7. Give play to the normative role of the articles of association. Articles of association is the fundamental system that determines the development direction of farmers' cooperatives and the basic follow-up of farmers' cooperatives' management. Guide farmers' cooperatives to refer to the model articles of association and formulate articles of association that conform to their own characteristics. Farmers' cooperatives shall revise and improve their articles of association in a timely manner according to their production and business activities and their own development and changes. Once the articles of association are passed through legal procedures, they must be strictly implemented.

8. Register according to law. Registration according to law is a prerequisite for farmers' professional cooperatives to obtain legal person status. To apply for the establishment of a farmers' professional cooperative, the articles of association, the list of all members, the list of members' contributions and other documents shall be truthfully submitted to the industrial and commercial department in accordance with the laws and regulations of the farmers' professional cooperative. The industrial and commercial departments shall record all members of farmers' professional cooperatives according to law, and publicize the relevant registration information and recorded information in the enterprise credit information publicity system. Farmers' professional cooperatives must apply to the industrial and commercial departments for change or filing in time for legal reasons. The registration of farmers' professional cooperatives shall be handled in accordance with the Opinions of the Ministry of Agriculture of the State Administration for Industry and Commerce on Further Improving the Registration and Related Management of Farmers' Professional Cooperatives.

9. Implement an annual reporting system. Farmers' professional cooperatives shall regularly submit annual reports to the industrial and commercial departments through the enterprise credit information publicity system. The relevant departments shall, according to the information published in the annual report, strengthen the supervision and management of farmers' professional cooperatives and provide supporting services. Farmers' professional cooperatives that fail to submit information on time or resort to deceit in the annual report are included in the list of abnormal operations and are not included in the scope of evaluation and policy support of model cooperatives.

10. Clarify the property right relationship. Farmers' cooperatives should clarify the ownership relationship of all kinds of assets. Village collective economic organizations, enterprises and institutions, large farmers' professional cooperatives should strictly distinguish the property rights relationship between them and farmers' professional cooperatives. The property formed by the provident fund and financial subsidy funds of farmers' cooperatives and the property donated shall be quantified to each member according to law. Members shall be responsible for the farmers' cooperative to the extent of the capital contribution and the share of provident fund recorded in their accounts. If the assets formed by financial subsidies are transferred to farmers' cooperatives for holding and management, the ownership of the assets shall be clarified, and the management and protection mechanism shall be established and improved. The property formed by a farmer cooperative that receives direct subsidies from the state finance shall not be distributed to its members as distributable surplus property at the time of dissolution, bankruptcy and liquidation.

1 1. Improve the cooperative operation organization. Farmers' cooperatives shall establish member (representative) congresses, councils, supervisory committees and other organizations according to law. All institutions should earnestly perform their duties and cooperate closely. The general meeting of members (representatives) is the highest authority of farmers' cooperatives, which is held at least once a year to make decisions on major issues of cooperatives, and the election and voting are carried out by the one-person-one-vote system with additional voting rights. The Council is the executive body, responsible for implementing the decisions of the general meeting of members (representatives) and managing daily affairs. The Board of Supervisors is a supervisory body, which supervises the work of the Council on behalf of all members. The board of directors and the board of supervisors shall vote by one person, one vote. Standardize the procedures and requirements for recruiting managers, and clarify the responsibilities of managers. The chairman, directors, managers and financial accountants shall not concurrently serve as supervisors.

12. Improve the financial management system. Guide farmers' cooperatives to conscientiously implement the financial accounting system of farmers' professional cooperatives, equip accountants or entrust farmers' cooperatives with financial affairs, set up accounting books, standardize accounting, submit accounting statements to the registration authority and rural management departments in a timely manner, and send a copy to the relevant industry authorities. Personnel engaged in accounting work must obtain accounting qualification certificates, and accountants and cashiers may not concurrently hold positions. The chairman of the board of directors, members of the board of supervisors and their immediate family members, as well as personnel who perform official duties related to the business of farmers' cooperatives, shall not serve as financial accountants of farmers' cooperatives.

13. Establish a member account and manage files. A farmer's cooperative shall establish a member account for each member, and accurately record the amount of capital contribution, the quantitative share of provident fund and the transaction volume (amount) with the farmer's cooperative. Strengthen file management, and establish basic ledgers that meet the characteristics and requirements of the industry, including establishment registration, annual plan, rules and regulations, meeting minutes (minutes), product processing, acquisition, purchase and sale contracts, accounting vouchers, account books, and surplus distribution of members.

14. Fair and reasonable income distribution. Income distribution is related to the vital interests of farmers' cooperative members. A farmer cooperative shall formulate a surplus distribution plan in accordance with laws and articles of association, and implement it after being approved by the members (representatives) general assembly. In the distributable surplus, the total amount returned according to the proportion of transaction volume (amount) between members and farmers' cooperatives shall not be less than 60% of the distributable surplus; The rest is distributed in proportion to the amount of capital contribution in member accounts, the share of provident fund, financial subsidies and the average quantitative share of property formed by social donations. Farmers' cooperatives may be decided by the articles of association or the general meeting of members (representatives), and reward or reward members for providing management, technology, information, trademark licensing and other services or making other outstanding contributions to farmers' cooperatives, and shall be paid before the distributable surplus is withdrawn. Farmers' cooperatives can withdraw provident fund, public welfare fund and risk fund from the surplus of the current year. Farmers' cooperatives shall not take members as profit-making objects, and their transactions with members and non-members shall be accounted for separately.

15. Publicize social affairs regularly. Guide farmers' cooperatives to establish an open system of social affairs. If laws and regulations require disclosure, it must be truthfully disclosed to members, and the matters, methods, time and place of disclosure should be gradually institutionalized. The Council shall prepare the annual operating report, surplus distribution plan, loss treatment plan and financial accounting report according to law, and keep them in the office fifteen days before the members (representatives) meeting for members' reference. The executive supervisor or the board of supervisors shall be responsible for the internal audit of the annual business report and financial accounting report of the farmers' cooperatives, and the farmers' cooperatives may also entrust audit institutions to conduct financial audits, and the audit results shall be reported to the members (representatives) meeting.

16. Insist on honest management. Farmers' cooperatives should abide by the law, respect contracts and keep promises. Strengthen product quality and safety, vigorously promote agricultural standardization and cleaner production, actively promote the use of land-saving, water-saving, fertilizer-saving, medicine-saving and other technical measures, control fertilizers, drugs and additives, and guide members to establish a production record system. Implement the agricultural product quality labeling system, actively carry out the "three products and one standard" certification and forest product certification, and establish and improve the agricultural product quality traceability system. Carry out the utilization and harmless treatment of aquaculture waste to prevent environmental pollution. Strengthen the construction of cooperative culture, carry forward the traditional virtues of mutual assistance and cooperation, poverty alleviation and solidarity, and create a good rural style and social fashion.

17. Steadily carry out credit cooperation. To carry out credit cooperation, farmers' cooperatives must be approved by the relevant departments, adhere to the principles of closed membership, promoting industrial development, attracting shares at home and abroad, and paying dividends. It is strictly forbidden to absorb and lend money abroad, and high-interest deposits are strictly prohibited. Farmers' cooperatives shall conduct separate accounting for the business of credit cooperatives and establish and improve the internal management system. All localities should implement the supervision responsibility of credit cooperation of farmers' cooperatives and strengthen risk prevention and control; Those suspected of illegal fund-raising in violation of the basic requirements of credit cooperation shall be dealt with and cleaned up according to law, and those suspected of serious violations shall be handed over to judicial organs for legal responsibility; If the regulatory responsibility is not implemented, the regulatory department is clearly defined, and the regulatory system is established, the examination and approval will be stopped.

18. Promote information construction. Farmers' cooperatives should strengthen the construction of information equipment conditions, use modern information technologies such as the Internet of Things to carry out production and operation, technical training, financial and social affairs management, actively develop e-commerce, and strive to realize computerization of financial accounting, digitalization of social affairs management and networking of product marketing. Encourage farmers' cooperatives to establish websites and short message platforms, release production technology and market information, announce major issues and daily operations, and explore the use of short messages and networks for democratic decision-making.

Fourth, give full play to the policy-oriented role and promote the standardized development of farmers' cooperatives.

19. Strengthen policy guidance. Further improve fiscal, taxation, financial and other support policies, increase support efforts, broaden support channels, improve support methods, improve support benefits, and truly focus on farmers' cooperatives with standardized operations. We should attach great importance to giving full play to the incentive and guiding role of policies, and guide farmers' cooperatives to strengthen system construction, improve democratic management, enhance service awareness and improve development quality through policy support, so as to truly benefit farmers.

20. Increase fiscal and tax support. Finance at all levels should increase the development funds of farmers' cooperatives and support farmers' cooperatives to carry out services such as information, technology, training, marketing and infrastructure construction. New agricultural (forestry) subsidies should be tilted towards farmers' cooperatives, allowing financial project funds to be directly invested in eligible farmers' cooperatives, allowing assets formed by financial subsidies to be transferred to farmers' cooperatives for holding and management, and establishing a standardized and transparent management system. Expand the scale of agricultural (forestry) projects undertaken by farmers' cooperatives, such as rural land consolidation, comprehensive agricultural development, farmland water conservancy construction and agricultural technology popularization. Implement and improve preferential tax policies for farmers' cooperatives, and support farmers' cooperatives to develop the production, processing and circulation of agricultural products.

2 1. Innovative financial and insurance services. Incorporate farmers' cooperatives into the credit evaluation scope of banking financial institutions, implement positive incentive measures such as loan priority for farmers' cooperatives with higher credit ratings under the same conditions, and provide comprehensive credit to qualified farmers' cooperatives and their members; Encourage local governments and private investors to set up financing guarantee companies to provide loan guarantee services for farmers' cooperatives; Where conditions permit, farmers' cooperatives will be given discount loans. Innovate insurance products and services suitable for the production and operation characteristics of farmers' cooperatives.

22. Give land water and electricity support. The land for production facilities and ancillary facilities of farmers' cooperatives is managed according to agricultural land, and a certain proportion is listed in the national annual construction land index for the construction of supporting ancillary facilities of new agricultural business entities such as farmers' cooperatives. Water and electricity used by farmers' cooperatives for planting and breeding and electricity used by cooperative members for primary processing of agricultural products shall be subject to the relevant agricultural production prices.

Five, strengthen guidance services, improve the working mechanism, and promote the sustained and healthy development of farmers' cooperatives.

23. Strengthen organizational leadership. The member units of the Inter-Ministerial Joint Conference on the Development of National Farmers' Cooperatives should give full play to their functions, closely coordinate and cooperate, work together to promote the standardized construction of farmers' cooperatives, and comprehensively improve the development quality and level of farmers' cooperatives. All localities should establish corresponding working mechanisms, clarify and implement the responsibilities of departments and units such as agriculture, development and reform, finance, water conservancy, taxation, industry and commerce, forestry, banking supervision, supply and marketing, take effective measures, strengthen guidance services, do a good job in supervision and inspection, conduct in-depth investigation and study, and strengthen the judgment of the situation. Promote the construction of counselors in farmers' cooperatives and establish a multi-level guidance service system.

24. Highlight demonstration and guidance. Further promote the construction of demonstration cooperatives, actively carry out the evaluation of demonstration cooperatives, establish a list of demonstration cooperatives, implement dynamic monitoring of demonstration cooperatives, and guide and promote the standardized development of farmers' cooperatives. Seriously sum up and promote the advanced models and experiences of running cooperatives according to law in various places, set up a number of comparable benchmarks and models, and create a good atmosphere of standardizing running cooperatives, catching up with learning and striving for advanced.

25. Pay attention to personnel training. Adhere to the combination of internal training and external introduction, and strengthen the construction of talent teams in farmers' cooperatives. It is necessary to establish a talent pool of leaders of farmers' cooperatives at different levels, incorporate the talents of farmers' cooperatives into modern agricultural talent support plans, new professional farmers cultivation projects and other projects, and rely on the training base of farmers' cooperatives to carry out large-scale training of directors, managers and accountants. Establish a talent introduction mechanism, formulate preferential policies, encourage agricultural technicians and rural talents to take the lead in establishing farmers' cooperatives, support college graduates to work in farmers' cooperatives, guide farmers' cooperatives to hire professional managers, and continuously improve the management level of farmers' cooperatives.

All levels of agriculture, development and reform, finance, water conservancy, taxation, industry and commerce, forestry, banking supervision, supply and marketing departments and units should conscientiously implement the spirit of this opinion, and timely feedback the relevant information to the Office of the Inter-Ministerial Joint Conference on the Development of National Farmers' Professional Cooperatives.