Financial Management Of Rural Collective Approach

Original Language Title: 甘肃省农村集体财务管理办法

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  Chapter I General provisions article in order to standardize the collective financial management in rural areas, protecting the interests of rural collective economic organizations and peasants, promoting rural economic development, according to the provisions of the relevant laws and regulations, combined with the facts of the province, these measures are formulated.

Article II of this regulation is applicable in the province within the administrative area of the financial management activities of the rural collective economic organizations.

Rural collective economic organizations, including the village or village groups to set collective economic organizations, took the village collective economy organizations function of villagers ' committees, the withdrawal of future generations the original function of collective economic organization residents Committee, established after the reform of property right system of collective economic organizations of joint-stock cooperative economy organization.

Third rural collective economic organizations are the subject of collective financial management, sound financial management system should be established, financial openness, democratic management, and protect the security and integrity of collective assets.

Fourth heads of the rural collective economic organizations is the main rural collective financial responsibility, financial management of the Organization's legitimacy, authenticity, integrity and financial information are responsible for.

Fifth Administrative Department of people's Governments above the county level agricultural and township (town) people's Government is responsible for directing and overseeing the financial management of rural collective and rural management institutions at all levels are responsible for specific tasks.

Sixth rural collective economic organizations shall entrust the township (town) rural business management organization or a qualified service agency financial management financial management of rural collective. Rural collective financial services institutions should adhere to the rural collective assets ownership, right of access to capital, income distribution, financial approval authority the same principles of agency work.

Agent received Township (town) people and superior rural business management guidance. Seventh chapter budget and final accounts management of rural collective economic organizations implemented financial revenue and expenditure budget management system.

Financial revenue and expenditure budget and the economic development level, income status and farmer's actual affordability, adhere to the principle of living within our means, balanced and integrated approach.

Eighth article financial income budget of content main including: collective production, and investment, and shares dividends, business sex income; collective assets auction, and rental, and employer and the handed income; Government funding, and grants income; "a thing a on the" funding and the provided done payments; levy accounted for land compensation, and public forest grants, and relief poverty payments; by provides clear received of over between payments; social donation, other income.

The content of financial expenditure budget, including management expenses, administrative expenses, collective public welfare spending, acquisition or construction of fixed assets spending, spending on compensation for requisitioned land, relief earmarked for poverty alleviation expenditures, social donations and other expenditures.

Nineth rural collective economic organizations shall be drawn up at the beginning of financial revenue and expenditure budget, submitted after the villagers ' meetings or villagers ' representative meetings for discussion and adoption organization, and township (town) people's Government for the record.

Tenth rural collective economic organizations in financial revenue and expenditure budget implementation process, in case of force majeure or major changes in special circumstances such as, after the villagers ' meetings or villagers ' representative meetings for discussion and adoption, make adjustments to the budget.

Accounts of 11th annual rural collective economic organizations shall be carried out promptly, and budget implementation and the final audited results submitted to the villagers ' meetings or villagers ' representative Conference.

Chapter III management 12th rural collective economic organizations of all revenues and expenditures should be included in the unified account account.

13th rural collective economic organizations shall, in accordance with economic development and income levels in the village, by the villagers ' meetings or villagers ' representative meetings to determine the financial approval authority and township (town) people's Government for the record. 14th rural collective economic organizations shall be subject to strict financial examination and approval procedures.

Original documents signed or stamped by the person in charge, Oversight Committee or democratic management of village Affairs Panel seal after approval of Heads of rural collective economic organizations, can claim the books. 15th the income and expenditure of rural collective economic organizations shall have legitimate vouchers.

External financial settlement should use legal bills produced by the State administration of taxation, financial sector, settlement within the financial transactions should be used dealings of bills produced by the provincial financial department.

16th income distribution of rural collective economic organizations, foreign investment projects, medium to large fixed assets acquisition, construction and disposal of financial expenditure, extrabudgetary projects and lend (loan), an important resource management mode of collective assets changes, collective bidding and other important financial matters or high expenditure, shall be subject to the villagers ' meetings or villagers ' representative meetings for discussion and adoption to be implemented.

17th the rural collective economic organizations shall establish a sound internal control system, strengthening the Office, travel management, subscription and other unproductive expenditure.

People's Governments at the county level in accordance with local conditions, specific projects that develop unproductive expenditure and standard. Fourth chapter funds management the 18th rural collective economic organizations are only allowed to open a basic bank account.

Due to business needs, can be required to open special settlement account for funds management.

Rural collective financial services institutions for representation of the rural collective economic organization to open a bank account, reserve rural collective economic organizations and bank finance special accounting seal, head of the rural collective economic organizations and agents. 19th financial management of rural collective economic organization implementing two lines of income and expenditure systems.

Cash earnings shall be paid into a bank account in a timely manner, do not reap sit, white arrived, and deposit public funds in personal accounts and private accounts.

20th daily expenses of rural collective economic organizations implementing system of revolving fund and receive the Revolving Fund shall be signed by the acting head of accounting and the rural collective economic organizations.

21st financial transfer payment funds, "one thing one debate" to raise funds, project funding, land expropriation and compensation fees, which are earmarked for collective funds and donations, grants and subsidies for specific purposes should be strictly in accordance with the purposes set out, earmarking.

Land acquisition compensation fee to account management system, storage accounts, and account management. 22nd rural collective economic organizations shall strengthen the accounting and management of credit and debt. Establish a register of credit and debt, regularly checks actively collecting receivables, and prevent the occurrence of bad debts, provision for bad debts.

Does uncollected funds, the villagers ' meetings or villagers ' representative meetings for discussion and adoption, the township (town) after rural management mechanism to review verification.

Rural collective economic organizations is strictly prohibited to borrow money for the establishment of collective welfare, issuance of village cadres pay subsidies.

Fifth chapter asset management article 23rd rural collective economic organizations to establish and perfect the system of collective asset management, maintenance of assets security and integrity, improve asset efficiency.

24th the rural collective economic organizations shall establish a rural collective assets ledger, resource management, timely and accurate records of assets, resources, name, location, quantity, amount, operating conditions, and other important content and their changes over time.

25th rural collective economic organizations can use collective funds, assets and resources, such as equity participation, joint venture, joint stock investment and business activities, promoting the development of collective economy.

26th rural collective economic organization with collective assets, resources, foreign investments, joint ventures, investment value to legally approve the establishment of asset appraisal institutions or rural business management assessment, are not allowed to price. 27th by the rural collective economic organization unified management of collective assets, collective resources when there is a contract, lease, dispose of, can take the bid invitation, auction and public consultation, etc.

Under the same conditions, members of the collective economic organization have priority.

Tender documents, auction, notices, contracts and relevant information shall be submitted to the township (town) people's Government for the record.

The sixth chapter accounting statements and the article 28th of archives management of rural collective financial services institution shall, in accordance with the provisions of the accounting system of collective economic organizations, set up account books, ledger, preparation of the financial statements. 29th financial statements divided into monthly reports, quarterly reports, and annual reports.

Monthly report, quarterly report includes schedule of account balances and payments, the annual report include the balance sheet and the income and income distribution tables. 30th rural collective economic organizations shall promptly furnish of township (town) people's Government submitted to the financial statements.

Month or quarter report monthly or after the end of each quarter in the 10th to submit; annual reports submitted on January 15 of the following year.

31st financial accounting archives management of rural collective economic organizations should be strengthened, determined person, establishment of counters, for safekeeping. Article 32nd rural collective economic organizations should strengthen management of economic contract, to ensure that contract information content standards, complete the procedures, the elements are complete.

Related contract information shall be reported of township (town) people's Government for the record. The seventh chapter 33rd rural collective financial services institutions accounting personnel shall be equipped with accountants and cashiers, the rural collective economic organization with accounting.

Accountants should remain relatively stable.

Accounting personnel shall in accordance with the provisions of the accounting system, to audit the legality, validity of the original certificate, perform accounting oversight responsibilities. Article 34th accounting personnel should carry out the challenge system.

Rural collective economic organizations chief accountant and their immediate family members may not serve as the collective economic organizations. Article 35th of rural collective-owned financial services institutions accountant, accountant's practice qualification certificates should be made and certified.

Financial and agricultural departments at all levels to strengthen the rural accounting personnel training and management.

Eighth chapter 36th rural collective financial supervision financial supervision was the main form of financial open and democratic management and auditing supervision.

37th rural collective economic organizations shall, in accordance with the provisions of article content, forms, procedures and public finance activities and related accounts, accept supervision of all members.

Collective financial agent service agencies must provide timely financial information and guidance, help, urging the rural collective economic organization for financial disclosure.

38th article rural collective organization members enjoys following supervision right: (a) right to on public of content proposed questioned; (ii) right to delegate village works supervision Committee or democratic financial group check out audit about financial accounts; (three) right to requirements rural collective organization head on financial problem for explained or answers; (four) right to step by step reflect financial public in the exists of problem, proposed views and recommends. 39th village affair supervising Committee or democratic management in accordance with the financial management activities of the group for democratic supervision.
40th rural collective economic organizations shall, in accordance with the People's Republic of China audit law and the relevant provisions of the rural collective economy audit approach, accept the auditor's audit and supervision.

41st acts in violation of these rules, in accordance with the relevant laws and regulations. Nineth chapter supplementary articles article 42nd these measures shall take effect on May 1, 2015.