Optimize the financial management countermeasures after the adjustment of the village

In recent years, many localities have carried out the optimization and adjustment of villages, which has promoted the development of the rural economy and the harmony and stability of the rural society, and also put forward higher standards and requirements for rural finance. How to safeguard the vital interests of collectives and peasants requires active action in rural financial management. Taking a township in Shandong Province as an example, the author discusses the problems brought by the optimization and adjustment of villages to village-level financial management, and puts forward corresponding suggestions for improvement and development in view of the problems. First, the basic situation, because the town undertakes the pilot work of village optimization and adjustment in the city, it is organized and implemented in the city one step ahead of schedule. (1) Optimization and adjustment of villages. In 2020, the town began to promote and implement the optimization and adjustment of villages, and after the abolition of the town's 48 administrative villages, the optimization and adjustment were merged into 9 new administrative villages, each of which includes 4 to 6 natural villages. The original 48 administrative villages became natural villages of the new villages, and each natural village retained joint-stock economic cooperatives. (2) Separate and stripping of account sets. The finances of rural collective economic organizations and villagers' committees shall be managed by separate accounts. The accounts of the original 48 villagers' committees were all transferred to the village joint-stock economic cooperatives for management, which exercised the ownership of collective assets on behalf of the collectives in accordance with the law, and performed the functions of managing collective assets, developing collective resources, developing the collective economy, and serving collective members. Nine new villages have set up villagers' committee accounts and have the right to use public welfare assets that are being used and managed. (3) Separate operation and management. First, the responsibilities are separated from the operation and management. Under the leadership of grassroots party organizations, rural collective economic organizations and villagers' committees operate separately. Natural Village Economic Cooperatives exercise the ownership of collective assets on behalf of the collective in accordance with the law, and perform the functions of managing collective assets, developing collective resources, developing the collective economy, and serving collective members. The villagers' committee of the new village is a grass-roots mass autonomous organization of villagers' self-management, self-education and self-service, which is responsible for handling the public affairs and public welfare undertakings of the new village, and carries out relevant work in accordance with the "Guiding Catalogue of the Responsibilities and Tasks List of the Villagers' Committee" of the higher level. Second, the operation and management of accounts are separated. Rural collective economic organizations and villagers' committees shall be managed by separate accounts. Under the leadership of the rural grass-roots party organizations, the members (representatives) congress, the board of directors, the board of supervisors and the accountants shall perform their duties in accordance with the regulations, implement the entrustment of agency bookkeeping, and implement the mechanism of "four discussions, three trials and two disclosures" for decision-making on major financial matters, and report to the town party committee, government or county-level agricultural and rural departments for review or filing. The financial activities of the natural village joint-stock economic cooperatives are subject to the supervision and guidance of the town people's government, the agricultural and rural departments, and the financial departments in accordance with the law, and are subject to the supervision of the audit department. Natural Village Economic Cooperatives conduct independent accounting for changes in assets, liabilities and owners' equity that occur in the course of operation. The villagers' committees of new villages shall set up separate sets of accounting accounts and bank accounts, and the operating funds of new village organizations shall be managed and used in strict accordance with the relevant provisions of the financial departments, and the town party committees and governments shall strengthen the supervision of the implementation of the budget for the guarantee funds of the new village organizations, and strictly check and examine them to ensure that the funds are used in accordance with the law, in accordance with the law, and in a safe and effective manner. Third, assets are in charge of operation and management. Natural village joint-stock economic cooperatives exercise ownership on behalf of the collective in accordance with the law, including resource-based, operational, non-operating (including collective public welfare assets) and other asset ownership, and all collective assets are registered in the name of the joint-stock economic cooperative. Resource assets and operating assets are operated and managed by collective economic organizations in a unified manner to ensure that the value of collective assets is maintained and increased. Due to the needs of its work, the villagers' committee of Xincun has the right to use and manage the public welfare assets that are being used and managed, and undertakes the responsibility of management and protection. Fourth, the operation and management of deliberation and decision-making should be separated. In accordance with the relevant policies and regulations, the joint-stock economic cooperatives shall play the role of the board of directors and the board of supervisors in accordance with the articles of association of the collective economic organization, and the members (representatives) of the rural collective economic organizations shall implement democratic deliberation and decision-making. In accordance with the Organic Law of Villagers' Committees and other laws, regulations and policies, the villagers' committees of new villages give play to the role of villagers' self-government, and the villagers' (representatives) meeting implements democratic deliberation and decision-making. Fifth, elections should be operated and managed separately. In accordance with the relevant policies and regulations, the joint-stock economic cooperative shall be composed of a general meeting of all members of the organization with full capacity for civil conduct, and a general meeting of members shall be established and elected as needed, and a board of directors and a board of supervisors shall be elected. In accordance with the "Shandong Provincial Villagers' Committee Election Measures" and other relevant provisions, the villagers' committees of new villages shall be elected by persons with voter qualifications. Implement the requirement that "the secretary of the village party organization shall serve as the responsible person of the village-level collective economic organization through legal procedures", and promote the simultaneous replacement of rural collective economic organizations and village party organizations, villagers' committees, and village affairs supervision committees. 2. Existing problemsSince the implementation of village optimization and adjustment, some problems in financial management have gradually been revealed. (1) The "three capitals" at the village level are not integrated. The capital, assets, and resources ("three capitals") of the new village and the natural village are not integrated. After the original 48 administrative villages became natural villages, the funds, assets, and resources of each village are still those of each village, and have nothing to do with the new village, and have not yet reached the point of the integration of the "three capitals" at the village level, and have not realized the optimization and adjustment of the village in the real sense. The finances of the new village and the natural village are independent and operate separately, which is a parallel relationship, and there is no subordinate relationship between the administrative village and the natural village in terms of finance. The new village has only set up a villagers' committee account, which only manages the new public management affairs funds, has a small amount of funds and assets, has no resource part, has not established a joint-stock economic cooperative or association, and basically does not have business dealings with the natural village joint-stock economic cooperative. The account of the natural village joint-stock economic cooperative is only to manage the funds, assets and resources of the economic organization. (2) The financial management system is not sound and imperfect. The town and villages are still in the pilot stage of optimization and adjustment, and all the work is "crossing the river by feeling the stones", and the rural financial work is also gradually exploring and trying, and it has not completely kept up with the pace of the village's optimization and adjustment work, and the formulation and management of some financial management systems are still not standardized and imperfect. For example, the problem of centralized procurement of major materials at the village level, the issue of bidding for major project construction, and the construction and use of property rights trading platforms need to quickly keep up with the needs of rural development. (3) The construction of financial informatization is lagging behind. The town is still a rural town in the city, the rural economy is developing slowly, the village economic foundation is weak, if the financial management of the joint-stock economic cooperatives is all carried out information management, more funds are needed. Therefore, the accuracy and timeliness of financial data cannot be guaranteed. 3. Countermeasures and suggestions (1) Improve and improve the financial management system. After the optimization and adjustment of villages, the three levels of cities, towns and villages should formulate a sound rural financial management system in light of their own realities, and strengthen the implementation and supervision of the system. Increase the research on the integration of the "three capitals" in the new village, and if the conditions are met, you can explore and try the readjustment and distribution of assets and resources, collective equity inheritance, equity incentives, etc. (2) Strengthen the training of financial personnel. Intensify the training of financial personnel, and improve the comprehensive business level and professional ethics. Changing the previous form of unified time, unified place and unified content training, the form of rural financial training with stronger targeting, more accurate targeting and higher quality is adopted by personnel level, time stage and teaching content, which complements each other with traditional training and provides accurate teaching. (3) Improve the financial supervision mechanism. Establish an independent and authoritative financial supervision organization to strengthen supervision over financial management. The town agricultural economic center is separated from the rural financial entrustment agency center, the agricultural economic center is responsible for rural financial supervision and management, and the rural financial entrustment center is responsible for rural financial agency bookkeeping, or hires a third-party agency to act as an agent for bookkeeping. Higher-level business departments have strengthened business supervision, audit institutions have strengthened the economic responsibility audit and annual audit of village leaders, and the town agricultural economic center has strengthened front-line financial supervision and management, and made efforts to rectify the management of rural "three capitals" and promote rural harmony and stability. (4) Accelerate the construction of financial informatization. Increase investment in the construction of financial informatization and improve the accuracy of financial data. We will intensify efforts in the procurement of major materials in rural areas, the construction of major projects, and the construction of information platforms for property rights transactions, so as to promote the healthy operation of rural finance under the sun, so that the optimization and adjustment of villages can go faster and better. (Author's Affiliation: Rural Economic Management Service Center, Langao Town, Longkou City, Shandong Province)

Source: Rural Financial Accounting, Issue 4, 2024

Author: Paid for the warehouse

Editor: Cai Weiping

Supervisor: Guo Wenping, Xu Feng

Submission email: [email protected]