What is collective three-capital management?

Question 1: The main function of the rural collective three-capital management system. The rural collective three-capital management system was independently developed by the China Farmers' Professional Cooperative Information Network, which is suitable for the requirements of the village collective three-capital management. It is embodied in the following aspects: strengthening farmers' supervision over financial work through the form of network, expanding the right to know, participate and supervise, and realizing democratic management; Using information technology to optimize the allocation of rural resources and promote the transformation from traditional agriculture to modern agriculture is an effective way to cultivate modern farmers. Finally, through the power of the platform, the status quo of rural informatization is improved, the rural informatization construction is promoted, the financial management level of rural village affairs is improved, the farmers' income is increased, and the rural construction in China has reached a new milestone. (1) Fund management Fund management mainly relies on "village account principal-agent", strictly checks income and expenditure, and timely grasps the amount of funds entrusted to the town or village. (2) Asset management Asset management is mainly to establish an asset ledger, register the quantity, value and management usage of various assets in detail, supervise the use of assets, standardize the management of assets and resources, make an inventory of assets to ensure that the accounts are consistent with the facts, and regularly disclose the use of assets and resources to the villagers to ensure the preservation and appreciation of assets. (3) Resource management Resource management mainly realizes the registration, filing and archiving of available resources, item-by-item registration, and the whole process supervision of resource management, which is convenient for inquiry at any time. (4) Contract management Contract management is mainly to establish a "contract management account" for computer entry and dynamic management. Through the account, we can master the basic contents and contract amount of each village contract, timely discover violations of discipline and discipline, unify bidding management, record and publish the bidding process, accept social supervision, and promote the rational use of resources.

Question 2: What are the rural collective "three capitals"? 10 rural collective "three capitals" refers to the funds, assets and resources of rural collective.

Rural collective "three-capital" belongs to all members of village (group) collective economic organizations and is an important material basis for developing rural economy and realizing farmers' common prosperity. Strengthening the management of rural collective funds, assets and resources is conducive to stabilizing and improving the basic rural management system and safeguarding the legitimate rights and interests of collective economic organizations and farmers; It is conducive to revitalizing rural collective stock assets and increasing farmers' property income; It is conducive to strengthening the rural collective economic strength and enhancing the function of collective organizations to serve farmers; It is conducive to promoting the construction of party style and clean government in rural areas and close the relationship between the party and the masses.

Question 3: What does rural joint venture mean? Rural three-capital refers to the rural collective three-capital management system.

The management of rural collective "three-capital" ⅰ. The basis of village collective "three-capital" supervision

Guiding opinions of the Ministry of Agriculture on further strengthening the management of assets and resources of rural collective funds (No.4 [2009] of Agriculture Economic Development)

Two, the village collective "foreign-funded" supervision objectives and tasks

By perfecting the system, strengthening supervision and strengthening services, we will gradually form a management system and operating mechanism with clear property rights, clear rights and responsibilities, efficient management, democratic management and supervision in place, promote the institutionalization and standardization of the management of rural collective "three assets", realize the preservation and appreciation of rural collective "three assets", prevent the loss of rural collective "three assets", protect the legitimate rights and interests of the people, and create a good situation for promoting the harmonious and stable development of rural society

Three, the village collective "three capital" supervision principle

(a) is to adhere to the principle of "five rights" unchanged. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle that the ownership, use, supervision, disposal and income rights of rural collective "three assets" remain unchanged. No organization or individual may illegally occupy, intercept or misappropriate the "three assets" of rural collectives, and safeguard the legitimate rights and interests of village collectives and villagers involved in the "three assets".

(2) Adhere to the principle of democratic management. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle of democratic management, and guarantee the villagers' and democratic financial management teams' right to know, reflect and supervise the possession, use, income and distribution of village collective "three assets".

(3) Adhere to the principle of openness. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of openness, disclose the use and income of village collective "three-capital" to all villagers in a timely manner, and conduct public bidding or public bidding for contracting, leasing and transferring assets and resources.

(4) Adhere to the principle of benefiting members. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of benefiting members and improve the income distribution system so that farmers can get more benefits in the development of collective economy.

Fourthly, the concept of "three-capital" of village collective.

(1) Rural collective funds refer to all monetary funds of a village group, including cash and bank deposits.

(2) Rural collective assets refer to fixed assets such as houses, buildings, machinery and equipment invested by village groups, basic public facilities such as water conservancy, transportation, culture and education, and other assets such as agricultural assets, materials and creditor's rights.

(3) Rural collective resources refer to natural resources such as land, woodland, mountains, grasslands, wasteland, beaches and water surfaces that are collectively owned by laws and regulations.

V. Supervision measures for "foreign investment"

(A) to further standardize and improve rural accounting agencies. Standardize accounting in a timely manner, conscientiously implement the systems of two lines of revenue and expenditure, non-productive expenditure quota management, and fund application approval, and strengthen the supervision of village collective funds.

(2) Establish and improve the management system of village collective assets and resources, focusing on the internal control of assets and resources management, inventory and registration of assets and resources, assets and resources evaluation, bidding for assets and resources management and disposal, and supervision of assets and resources economic contracts, and strengthen the supervision of village collective assets and resources.

Six, the village collective "foreign-funded" supervision institutions

Relying on the Town Agricultural Economic Station, on the basis of the original establishment of the rural accounting agency service center, the rural collective "three-capital" supervision center was established, and the rural project bidding service center was established based on the town judicial office, forming the working mode of the rural collective "three-capital" supervision and management leading group, relying on "three centers" and "trinity".

Seven, the village collective "three capital" supervision implementation steps

(1) preparation stage. The main task is to set up a "foreign capital" regulatory agency in the town and publicize it widely.

(2) clean-up and rectification stage. The main task is to conduct a comprehensive inventory of villages, rectify and find problems, post the inventory results, and the town and rural collective "foreign-funded" supervision center will review the inventory results and establish an asset and resource ledger. Town rural accounting agency service center and village should adjust relevant account books in accordance with relevant regulations.

(3) the stage of establishing rules and regulations. The main task is to improve the supervision system of rural collective funds, assets and resources, and build a long-term mechanism for the supervision of rural collective "three-capital".

Eight, rural collective assets reported loss, scrap, debt write-off disposal procedures.

When rural collective assets are reported as damaged or scrapped, the cancellation of creditor's rights and debts should be filled in the Declaration Form of Assets Reporting Loss and Scrapping and the Declaration Form of Debt (Rights) Cancellation, which can be implemented only after the villagers' meeting or villagers' representative meeting has passed the study and reported to the town rural collective foreign capital supervision center for review, and the implementation results should be reported to the town rural collective foreign capital supervision center for the record.

Nine. Rural collectives ... >>

Question 4: What do the "three assets" in the "three assets" management represent? Funds, assets, resources

Question 5: Introduction to the management system of rural collective foreign-funded assets "refers to rural collective funds, rural collective assets and rural collective resources.

Question 6: How to strengthen the innovation and opening-up mechanism of rural foreign capital management and strictly control the "clean-up registration"

Implement the "three affirmations". First, determine the village party branch and village committee as the main body of rural "three-capital" clean-up. The second is to determine the principle of inventory. Pay attention to two points: the first point is to respect history, for example, the land area should respect the past customary mu number, and the standard mu number cannot be measured mechanically; The second point is to maintain stability, so as not to create new contradictions and lead the masses to * * *. The third is to determine the method of finding the bottom. Carry out inventory registration by combining unified management with separate management. County unified inventory registration form, unified statistical caliber, unified work progress, unified publicity, unified inspection and evaluation; Classified registration by village, classified registration of funds, assets and resources by stages, and establishment of ledger.

Adopt the "three public ways". The first is to use public columns for publicity. The results of the inventory will be made public on the column of village affairs in time, and will be supervised by the masses. In view of the problem that some people reflect that village affairs are "unclear", we actively promote "voice publicity", "topic publicity" and "village affairs inquiry", broadcast the contents of village affairs publicity in Tongshan dialect, express the account of village affairs publicity in Putonghua, and open a "topic publicity" column to answer questions raised by villagers and accept questions from the masses face to face. The second is to disclose the text of the chart. For villages (communities) with more collective assets, actively implement the "illustrated" approach, take photos of village-level collective assets, make inventory charts and asset distribution diagrams marked with different colors, and post them in the most eye-catching position of the village Committee office; Operating assets also indicate the lessee, lease term, monthly rent and other related information. The third is to make it public on the Internet. Wherever there is access to the Internet, people can find the management information of foreign-funded enterprises, which greatly facilitates the inquiry and supervision of the masses, thus making the disclosure of assets and resources a platform for two-way interaction between village committees and the masses, and making the masses change from the original conflict of "fairness and unfairness, only God knows" to a sense of identity of "fairness and unfairness, you can know at a glance".

Establish "three sets of accounts". After the clean-up, each village will fully publicize the management of village-level funds, assets and resources through various forms, and publicize the changes of assets and resources on the side. After the expiration of the publicity period, if the masses have no objection, they will register and register according to the three categories of funds, assets and resources, forming three sets of accounts for foreign capital management. Each set (book) is made in triplicate, one copy is kept by the village level, the other two copies are kept by the village discipline inspection team for future reference, and the other copy is kept by the township and rural collective "foreign capital" supervision agency center and entered.

Innovate management mechanism and strictly control "management and disposal"

The transfer, lease and contracting of collective assets and resources should be market-oriented. In the process of comprehensively cleaning up the circulation, leasing and contracting of rural collective assets and resources, it is found that the circulation price, leasing and contracting targets are unfair and the contract is illegal. First, the village and the tenant (package) modify the contract through the agreement of the villagers' congress; Second, if the target amount is large, and the opinions of the masses and the lessee on the target amount are quite different, a third-party qualified intermediary agency shall be entrusted for evaluation, and the contract shall be re-concluded after both parties have no objection; The third is to immediately stop the contract that violates the rules and terminate the contract according to law. When transferring, leasing and contracting the right to use rural collectively owned assets and resources such as land, mines, woodlands, water surfaces and houses, the "sunshine operation" shall be implemented, and public bidding and auction shall be conducted to the maximum extent.

The management of collective assets and resources is gradually commercialized. On the basis of fully understanding the base of rural collective assets resources, we should guide farmers to renew their ideas, not only to preserve their wealth, but also to find ways to increase its value. The management and disposal of collective assets and resources shall be discussed and put forward by the village "two committees" meeting and the village democratic financial management group, and implemented after democratic decision-making according to the procedure of "four discussions and two openness". The collective asset resource management in the county 186 village and 17 community is gradually exploring the commercial management mode to revitalize the collective asset resources.

Standardize the management and disposal of collective assets and resources. Normative documents such as Interim Measures for the Second Contract Issuance of Woodland in Tongshan County, Opinions on Simple Bidding for Construction Projects with Financial Funds of 300-654.38+00,000 Yuan in Tongshan County, and Opinions on Further Standardizing the Bidding Market Behavior of Rural Construction Projects (for Trial Implementation) stipulate the operation and disposal of rural collective assets and resources ... >>

Question 7: How to manage the "three assets" of rural collectives, namely, collective funds, assets and resources. Management must be strengthened. Establish and improve strict management system and financial system.

Check the existing "three assets" item by item, clarify the types, grades, boundaries and areas of assets and resources, and accurately register and put on record.

Regularly disclose the financial revenue and expenditure and the disposal of assets and resources, and accept the suggestions and supervision of the masses at any time. Handover management should be carried out correctly in every general election.

Question 8: What are the problems in the current management of rural collective "three-capital"?

1. Illegal contracting, chaotic management of foreign capital income.

In the process of contracting collective land, facilities, beaches and water surfaces in the village, some village cadres are lawless and operate illegally to seek personal gain for themselves. This part of the village cadres often operate in the process of contracting out contracts, mainly bypassing the village Committee or ignoring the collective decision to modify it privately without bidding. There are also careless handling of the contract, lack of contract elements, illegal procedures and unclear terms. There is also some confusion in the management of foreign capital income, such as over-payment, misappropriation and lack of planning for income treatment.

2. Unfavorable implementation of financial system and poor financial transparency.

Some village cadres ignore the financial system, which is mainly manifested in the following points: (1) spending a lot of money without the collective decision of the village; The chaotic management of financial official seals has led some village cadres to approve their own use without collective discussion; Interfere with financial management, make the checkout abnormal, etc. There are also some villages and towns with poor financial transparency, mainly due to the economic problems of village cadres and the people's indifference to village affairs management, and village financial disclosure is also evasive.

3. There are errors in the foreign-funded base and the books are chaotic.

Due to the existence of various subjective and objective factors, foreign-funded enterprises in rural areas have different degrees of concealment and omission, such as setting up a "small treasury" privately and having doubts about the ownership of some forest resources. At the same time, the asset types of foreign-funded enterprises in rural areas are complex, and the stock price is unreasonable when they are approved for registration, which leads to errors in the base of foreign-funded enterprises. There is also the failure to update the changes in foreign capital in time, which has created a hotbed for corruption.

4. The management team is weak and lack of ideological understanding.

In the rural foreign investment management team, there is a general lack of highly educated professional and technical personnel, and even some of them belong to * * *, which leads to confusion in the management team. At the same time, the village accounting education is low, the professional problems are serious, and the accounting team is unstable. Some leaders believe that foreign investment in rural areas has an extremely complicated history and it is very difficult to manage, which leads to fear of difficulties. In addition, some cadres think that the amount of collective income is too small to manage.

5. The proportion of unproductive expenditure is too large, and the expenditure list is not standardized.

A large proportion of unproductive expenditures, mainly extravagance and waste, such as high hospitality; There are also widespread unreasonable use of private fee bulletins and daily expenses, such as subscribing to too many newspapers and periodicals. Irregular expenditure bills are mainly manifested in white paper bills and lack of reimbursement bill elements. Some village cadres do not pay attention to the acquisition and storage of various bills, resulting in more white bills in the process of security; In addition, there are no signatures of witnesses and agents on the reimbursement documents, so it is impossible to explain the reasons for the expenses.

Question 9: How to strengthen the management of rural collective "three-capital"? The unhealthy practices and corruption around the masses, especially the act of reaching out to the people's livelihood funds and materials such as poverty alleviation, have made the masses hate it. Jiangsu province has carried out special governance in the field of poverty alleviation, focusing on four links with the most problems: determination of poverty alleviation targets, declaration of poverty alleviation projects, allocation and use of poverty alleviation funds, and acceptance of poverty alleviation projects. Carefully check the establishment of files, strengthen the supervision of poverty alleviation funds and projects, strengthen special audits and inspections, and resolutely investigate and deal with problems such as false reporting, embezzlement, misappropriation and misappropriation. Carry out the special management of rural collective "three-capital", carry out the verification of rural collective assets and the registration of property rights, improve the village-level asset management system, implement online "sunshine village affairs", promote the standardization, democratization and informatization of management, and curb grassroots corruption from the source. Carry out special treatment of subsidies for benefiting the people, focusing on subsidies for the purchase of agricultural machinery, subsidies for the construction of agricultural bridges, and subsidies for fishery oil. We will keep pace with the special management of foreign-funded enterprises, improve the risk prevention and control mechanism of "institutionalization+informationization+openness", and gradually build a unified fund distribution platform to realize dynamic real-time supervision.

Question 10: The working principle of the rural collective three-capital management system (1) adheres to the principle of "five rights" unchanged. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle that the ownership, use, supervision, disposal and income rights of rural collective "three assets" remain unchanged. No organization or individual may illegally occupy, intercept or misappropriate the "three assets" of rural collectives, and safeguard the legitimate rights and interests of village collectives and villagers involved in the "three assets". (2) Adhere to the principle of democratic management. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle of democratic management, and guarantee the villagers' and democratic financial management teams' right to know, reflect and supervise the possession, use, income and distribution of village collective "three assets". (3) Adhere to the principle of openness. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of openness, disclose the use and income of village collective "three-capital" to all villagers in a timely manner, and conduct public bidding or public bidding for contracting, leasing and transferring assets and resources. (four) adhere to the principle of benefiting members. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of benefiting members and improve the income distribution system so that farmers can get more benefits in the development of collective economy.