Article 1, in order to regulate the collective financial management of rural areas, preserve the interests of rural collective economic organizations and farmers, promote the collective economic development of rural areas and develop this approach in line with the provisions of the relevant legislation.

The second approach applies to financial management activities of the rural collective economic organizations within the province's administration.

Rural collective economic organizations include the Collective Economic Organization for Villages or Village Groups, the Village Council of the Collective Economic Organization of the Village, the Residential Commission for the Removation of the Functions of the Collective Economic Organization of the Village Future Villages, the Economic Organization for Sharehold Cooperation, established after the reform of the property rights system of the Collective Economic Organization of the Village.

Article 3. Rural collective economic organizations are the subject of the collective financial management of rural areas, and sound financial management systems should be put in place, financial disclosure, democratic management and the safety and integrity of collective assets.

Article IV heads of the rural collective economic organization are the primary responsibility for the collective financial conduct of the rural population and are responsible for the legitimacy, integrity and integrity of the Organization's financial management and financial information.

Article 5

Article 6

The Rural Collective Finance Acting Service should uphold the principle of the ownership of the rural collective asset, the right to use funds, the right to benefit, the right to financial approval, and act as an agent. Active work is guided by the people's Government and the top-level rural management body.

Chapter II

Article 7. The financial and balance-of-payments budget is tailored to the level of economic development in the village, the income situation and the actual affordability of farmers, and the principle of crediting, balance-of-payments and equity.

Article 8. The financial income budget includes, inter alia, collective production, investment, participation in dividends; collective asset auctions, leases, delivery kits and receipts; government allocations, subsidies; “Issues” funding and money-generation payments; expropriation of land compensation, public interest credits, relief payments; payment of payments made in respect of the calendar year to be paid; and other income from social donations.

The financial expenditure budget includes, inter alia, collective operating expenditures, management costs, collective public good welfare expenditure, fixed-term asset acquisition expenditure, land compensation payments, special relief expenditure, social donations and other expenditure.

Article 9. The Rural Collective Economic Organization should prepare a budget for income and expenditure at the beginning of the year, for presentation to the Village People's Conference or the Village People's Delegates' Conference to discuss the adoption of the post-community organization and to report to the commune (communes).

Article 10. In the course of the implementation of the budget of the income and expenditure, the Rural Collective Economic Organization may adjust the budget after discussion at the meeting of villagers or villagers when special circumstances such as force majeure or major changes are taken.

Article 11

Chapter III

All income and expenditure of the Rural Collective Economic Organization should be consolidated in the accounts.

Article 13. Rural collective economic organizations should determine financial authorizations in accordance with the level of economic development and income in the village by the Village People's Conference or the Village People's Delegates' Conference, as well as report to the commune (communes).

Article 14. Rural collective economic organizations should rigorous financial expenditure approval procedures. The original voucher was signed by the licensor or, in the case of the contractor, the Village Council or the democratic property group, which may be reimbursed after the approval of the signature by the head of the Rural Collective Economic Organization.

Article 15. The income and expenditure of the Rural Collective Economic Organization shall be obtained by legal original evidence. External financial settlements should be used for the use of the legal instruments of the State's tax, the financial sector, and internal financial transactions should be made available to the provincial financial sector for transactions.

Article 16

Article 17 The Rural Collective Economic Organization should establish a sound internal control mechanism to strengthen the management of non-productive expenditure, such as office fees, travel, press fees.

In line with local practice, the Government of the District has developed specific projects and standards for non-productive expenditure.

Chapter IV Financial management

Article 18 For special operational requirements, dedicated accounts can be established for the management of earmarked funds.

The Rural Collective Finance Officer-in-Charge Service should open bank accounts for the rural collective economic organizations represented and retain financially dedicated chapters of the Rural Collective Economic Organization, the heads of the Rural Collective Economic Organization and the billing of accounting.

Article 19 Cash incomes should be paid in a timely manner in the form of bank accounts, without the receipt of coordinates, white credits, private cash deposits and private gold banks.

Article 20 on the day-to-day expenditure of the Rural Collective Economic Organization is implementing the swing-in-charge system, which should be signed by the Officer-in-charge accounting and the heads of the Rural Collective Economic Organization.

Article 21 Financial transfers of funds, “Issues” funds, project funds, land-based compensation payments, and specific-purpose donations, financing and subsidy funds should be strictly earmarked in accordance with established purposes.

Reimbursement for land is subject to a exclusive management system, with exclusive storage and accounting management.

Article 2 The establishment of a register of claims, regular checks, active receipt of receivable and the prevention of default and misstatement. With respect to funds that do not be recovered, the villagers' conference or villagers' representatives were discussed and write-offs were cancelled after the review of the rural business administration.

The collective economic organizations of rural areas are prohibited from paying their debts for the co-hosting of public goods and the payment of payment benefits from the village team.

Chapter V

Article 23 of the Rural Collective Economic Organization is required to establish a sound collective asset management system that preserves the integrity of asset security and enhances the effectiveness of asset use.

Article 24 should establish rural collective assets, resource management desks and document assets, names, place, quantity, amount, operation and changes in a timely and accurate manner.

Article 25. Rural collective economic organizations can make use of collective funds, assets and resources to engage in investment operations such as equity, battalions and equity cooperation to promote collective economic development.

Article 26 Rural collective economic organizations operate with collective assets, resources for external investment and cooperation, and the value of investments is determined by an asset assessment body or the assessment of the rural business administration, which is authorized by law.

Article 27 allows for tendering, auctions, open consultation, for example, when the collective economic organization is governed by collective assets, collective resources are contracted, leased, disposed of. Under the same conditions, members of this collective economic organization have priority.

The solicitation documents, the auction programme, the notice, the relevant contracts and information shall be submitted to the Government of the People's Republic of the town.

Chapter VI

Article twenty-eighth Rural Collective Finance Acting Agencies should establish accounting books, using accounting subjects, and produce accounting statements, in accordance with the provisions of the sectoral collective economic organization accounting system.

Article 29 Statement of financial accounts for the month, quarterly statements and annual statements. Statement of monthly statements, quarterly statements, including the list of objects and the breakdown of income and expenditure,

The annual statement includes the statement of assets liabilities and the statement of income and proceeds.

Article 33 The monthly statements or the quarterly statements were sent within 10 days of the end of each month or quarter; the annual statements were sent by 15 January.

Article 31 should strengthen the management of the financial accounting archives, identify specialists, establish specialized counters and maintain them properly.

Article 32 should strengthen the management of economic contracts by the rural collective economic organizations to ensure that the content of the contract is regulated, processed and fully inclusive. The relevant contract information shall be submitted to the communes (communes).

Chapter VII

Article 33 Accounting personnel should maintain relative stability.

The accounting staff shall perform accounting oversight duties, in accordance with the accounting system, for the legitimacy and effectiveness of the original voucher.

Article 34 should be avoided by the accounting officer. The main heads of the Rural Collective Economic Organization and their immediate family members shall not serve as accounting agents of this collective economic organization.

Article XV Accounts of the Rural Collective Finance Officer-in-Charge Service should be obtained from the certificate of eligibility for accounting and the issuance of evidence-based induction. Finance and the agricultural sector at all levels will enhance training and management of rural accounting personnel.

Chapter VIII Financial oversight

The main form of collective financial oversight in rural areas is financial openness, democracy and audit oversight.

Article 37 Rural Collective Economic Organisations should receive oversight by all members, in accordance with the required time, format, procedures and content.

The Rural Collective Finance Officer-in-Charge Service should provide timely financial and public information and guide, assist and promote the financial openness of the Rural Collective Economic Organization.

Article 338 members of the Rural Collective Economic Organization have the following oversight powers:

(i) The right to challenge the public content;

(ii) The right to entrust the Village Supervisory Committee or the democratic property group with the review of the financial accounts;

(iii) The right to request the heads of rural collective economic organizations to interpret or respond to financial issues;

(iv) The right to reflect, on a case-by-step basis, the problems in the financial public and to make observations and recommendations.

Article 39 of the Village Council or the Democratic Funding Group conduct democratic oversight of financial management activities by law.

Article 40

Article 40

Chapter IX

Article 42