Chapter I General Rules
Article I In order to strengthen the the standardized management of assets and finances of joint-stock economic cooperative organizations, safeguard the legitimate rights and interests of joint-stock economic cooperative organizations and shareholders, and promote the healthy development of the rural economy and social stability, according to the Notice on Further Standardizing the Operation and Management of Rural Collective Economic Organizations of the Organization Department of the CPC Shandong Provincial Committee, Shandong Provincial Agriculture and Rural Affairs Department, Shandong Provincial Civil Affairs Department, Shandong Provincial Department of Finance (LUONGONGZHONGZHONGYEONGCHUANZHOUZI 〔2021〕 No.4), Weihai City Bureau of Agriculture Weihai Supervision Bureau "Opinions on Further Strengthening the Management of Rural Collective Funds and Asset Resources" (WeiNongZi [2011] No. 83), CPC Weihai Disciplinary Inspection Committee Weihai Bureau of Agriculture Weihai Bureau of Finance "Opinions on the Implementation of Rural Collective "Three Capitals" Entrusted Agency Service in the City" (WeiNongZi [2013] No. 75), Weihai Finance Bureau "Opinions on the Implementation of Rural Collective "Three Capitals" Entrusted Agency Service in the City" (WeiNongZi [. 2013] No. 75), Weihai Municipal Party Committee Organization Department Weihai Bureau of Agriculture and Rural Development Weihai Bureau of Civil Affairs Weihai Bureau of Finance "Notice on Guiding Rural Collective Economic Organizations to Further Standardize the Distribution of Proceeds and Enhance Financial Management" (WeiNongZi [2020] No. 44), Weihai Bureau of Agriculture and Rural Development "Circular on Further Standardizing the Management of Rural Collective "Three Capitals" (WeiNongZi [2020] No. 44) "Notice on Further Regulating the Management of Rural Collective "Three Capitals" (Wei Nong Zi [2022] No. 90) and other relevant laws, regulations and policies, combined with the actual situation in our region, the development of this approach.
Second This approach applies to the region by village (neighborhood) set up by the rural collective economic organizations to implement the property rights system reform of the newly established shareholding economic cooperatives or economic cooperatives (hereinafter referred to as cooperatives).
Chapter II Institutions, Personnel and Responsibilities
Article 3 District Social Work Department is the cooperative assets and financial management of the business guidance department, the specific business by the District Social Work Department of Agriculture is responsible for; towns (streets) is responsible for the jurisdiction of the cooperative assets and financial supervision, the specific business by the subordinate financial service center (hereinafter referred to as "service center"). "The towns (streets) are responsible for the supervision of the assets and finances of the cooperatives under their jurisdiction.
Article 4 The towns (streets) service centers, based on the relevant provisions of the higher level, the implementation of the full custody of the cooperative financial.
Article 5 The chairman of the board of directors is specifically responsible for the cooperative's assets and financial management, the authenticity of the accounting information, legality is responsible.
Article 6 The cooperative is equipped with an accountant who is responsible for the collection and safekeeping of imprest, the collection and organization of original documents, the receipt and payment of money and the registration of journals; responsible for the accounts receivable and payable, the registration of property and material registers, and other day-to-day financial affairs; responsible for the organization and filing of all financial information, economic contracts, engineering agreements and other information. It is responsible for organizing and filing all financial information, economic contracts, engineering agreements and other information.
Cooperative accounting should be relatively stable, the need to adjust, should be in accordance with the relevant procedures to determine the candidate, by the town (street) service center audit, the town (street) approval, reported to the district social work department for the record.
Chapter III Fund Management
Article 7 The cooperatives are required to submit their financial statements in the following manner. nbsp;Cooperatives should be in the designated bank account, the implementation of the "double seal" management. Bank reserved seal by the town (street) and cooperatives separate management, to prevent unilateral use of funds, to ensure the safety of funds.
Article VIII Cooperative monetary funds by the accountant is responsible for the collection and management, no other personnel shall not manage monetary funds or unauthorized collection of any money in the name of the collective.
Article 9 Bills management. Strictly in accordance with the "People's Republic of China Invoice Management Measures," the provisions of the issuance, acquisition, use and management of invoices. Units of internal and external economic transactions, to the unified use of rural collective economic organizations in Shandong Province, receipt (payment) according to the use of the receipt stubs are all archived for safekeeping, shall not be lent. Strictly prohibit false invoices, non-compliant invoices listed in the accounts. Strengthen the standardized management of cash checks, bank transfer checks and other instruments.
Article 10 Implementation of financial budgeting system. Cooperatives at the beginning of the year according to economic development and the actual income and expenditure of the previous year, in line with the "income to determine expenditure, the principle of keeping expenditure within the limits of revenues," the preparation of the annual financial budget program, in accordance with the democratic procedures for the formation of the resolution and published; budget adjustments to be made to strictly fulfill the democratic procedures. At the end of the year, the final accounts should be carried out in a timely manner, and the implementation of the budget and the results of the final accounts will be announced to all shareholders.
Article 11 Income and Expenditure Management. All the funds of the cooperative income must be deposited into the bank account within two working days, the strict implementation of the "two lines of income and expenditure" system, it is strictly prohibited to sit on the receipt and expenditure and white against the Treasury, is strictly prohibited to conceal, retain, private "small treasury". Expenditures according to the number of funds by democratic deliberation procedures, the accountant to fill out the "funds application form", reported to the town (street) service center for approval before spending. Expenditures in excess of the imprest, the town (street) to implement a hierarchical review mechanism.
(a) Imprest system. Cooperative daily expenses to implement the imprest system, the town (street) can be based on the actual situation of each cooperative to determine the limit, generally approved 500-5000 yuan. Occurred more than the settlement starting point (1000 yuan) of non-cash expenditure range of payment business, should be settled by bank transfer.
(ii) expenditure "signing" system. Financial matters occur, the person in charge must obtain a valid original documents, indicating the purpose and signature, to the supervisory board collective audit, audit consent, signed by the supervisory board responsible person, reported to the chairman of the cooperative for approval and consent and signature, the accountant to the township (street) service center on a regular basis each month to report the accounts, audited and approved by the audit seal before the accounts.
Article XII Regulate unproductive expenditures. Non-productive expenditures to implement limit standards control, by the towns (streets) according to the level of economic development of cooperatives to develop specific limit standards.
(a) Hospitality. Strict implementation of the village-level "zero hospitality" regulations, prohibit any reason to charge the cooperative hospitality.
(ii) Communication expenses. Communication expense reimbursement personnel and reimbursement amount by the town (street) according to the specific circumstances of each cooperative.
(iii) Transportation expenses. Cooperatives that have village-run enterprises and have operational activities may, with the consent of the town (street), reserve a certain number of buses according to the actual situation. The use of the reserved buses should be implemented with reference to the regulations on the management of the buses of the authorities, and the private use of the buses is strictly prohibited. The canceled buses will be sealed by the town (street) and evaluated and auctioned with reference to the district regulations, and the auction money will go to the cooperative. After the cancellation of the bus, through the reimbursement of tickets or subsidies and other ways to solve the city's transportation costs, the specific methods and standards determined by the town (street).
(D) labor expenses. Strict control of labor expenses, the implementation of "regular summary, regular publicity", the cooperative arranged for two people to record the actual employment situation, and regular summary of publicity, publicity should be listed one by one the reason for the employment of labor, employment of people, employment time and the number of workers. Where there is no public announcement, no settlement will be made, and the labor fee standard will be determined by each cooperative according to the actual situation and reported to the town (street) for examination and approval. Shareholder representatives to participate in activities related to the scope of duties, in principle, no subsidies.
(e) Other expenses. Strictly control the expenditure on sponsorship, strictly prohibit cooperatives from using public funds to participate in various forms of celebrations, openings and other activities.
Chapter IV Physical Asset Management
Article 13 Cooperatives shall establish a system of custody and use of inventory. The procedures for entering and exiting the warehouse shall be improved. Inventory should be regularly inventoried to ensure that the account is consistent.
Article 14 Cooperatives should establish and improve the detailed account of fixed assets and the use of registers and depreciation system, the implementation of classification management, the implementation of specialists responsible for. Fixed assets should be regularly inventoried to ensure that the account is consistent.
Article 15 Cooperatives purchase, lease, disposal of fixed assets strictly implement the "Weihai Economic and Technological Development Zone Rural Property Rights Transaction Management Measures" (by the Technology District Management Development [2022] No. 18) of the relevant provisions. Fixed asset scrapping should follow the principle of fairness and openness, cleaned up after the democratic deliberation process, no one shall decide on the scrapping and cleaning up of fixed assets without authorization.
Chapter V Management of Resource Assets
Article 16 Cooperatives shall establish a collective resource asset register. , a detailed record of resource assets (including farmland, forest land, garden land, pasture land, settlements and industrial and mining land, transportation land, waters, unutilized land, etc.) item by item.
Article 17 Cooperative resource assets to implement contracting or leasing operations, contracting or leasing program to all shareholders to publicize the public time shall not be less than fifteen days.
Article 18 The contract or lease is strictly enforced by the "Weihai Economic and Technological Development Zone Rural Property Rights Transaction Management Measures" (by the Technology Zone Management Development [2022] No. 18) of the relevant provisions.
Chapter VI Debt Management
Article 19 Debt Management. Cooperatives should do a good job of verifying the collective debt collection, if necessary, can be resolved through the judicial process. Indeed can not be recovered by the town (street) review, the shareholders' representative meeting to discuss and agree to write off. Strictly control new debts. The establishment of new debt accountability system and major project approval system, standardize the cooperative's debt raising behavior and debt raising procedures. No debt shall be incurred to organize public welfare undertakings, no guarantee shall be provided for the debt of any unit or individual, no borrowing for the issuance of welfare and debt for non-productive expenditure.
Article 20 Investment management. Cooperative all investment matters, including trust investment, partnership business, new entity economy and other investment matters, subject to democratic procedures before implementation. All investment projects outside the district by the town (street) audit, reported to the relevant district authorities for the record after the implementation. Where the previous year to open subordinate enterprises, foreign investment and operation and demolition and renovation of the losses incurred, should be itemized to identify the reasons and reported to the town (street) review, discussed at the general meeting of shareholders before the write-off.
Chapter VII Land acquisition compensation fee management
Article 21 Cooperatives should be strictly in accordance with the special account storage, special account management, special funds for special purposes. management, special account, the principle of earmarking, to strengthen the standardized management of land requisition compensation fees.
Article 22 Cooperatives shall set up a special account for land acquisition compensation funds under the account of "bank deposits", and a special account for "public welfare funds" under the account of "bank deposits", and a special account for "public welfare funds" under the account of "public welfare funds" under the account of "public welfare funds". The cooperative shall set up a detailed account for "Land Compensation" under the account of "Bank Deposit" and a detailed account for "Land Compensation" under the account of "Public Welfare Funds" "Land Compensation Fees".
Article 23 Land requisition compensation fees shall be used for the development of production, accumulation, collective welfare, public welfare undertakings, etc., and shall not be used for the payment of cadres' remuneration and other daily expenses and other unproductive expenses.
Chapter VIII Proceeds of the distribution of management
Article 24 Cooperative proceeds of the distribution of the following four principles to adhere to The following four principles:
Adhere to democratic decision-making. The annual income distribution plan should adhere to the distribution and accumulation of equal importance, standardize the implementation of democratic procedures, and take the initiative to all shareholders to publicize the public.
Adhere to the priority of efficiency. Based on the year's distributable earnings to determine the amount and proportion of distribution, the first to withdraw and then use. Distributable earnings less than 10 If the distributable income is less than 100,000 yuan or the average household's distributable income is less than 200 yuan, with the consent of the cooperative's shareholders, the income can not be distributed to the shareholders, but mainly used for collective public accumulation and the development of the collective economy. The year of more income should control the amount of distribution, and carry over to the next year, the implementation of "to make up for the arrears".
Adhering to the same shares and the same rights. The annual income distribution is strictly in accordance with the shareholders' share of the shares, the implementation of the same share of the same right, the same share of the same profit.
Stick to the bottom line. It is strictly prohibited to privately share collective assets, debt distribution, deficit distribution, clearance distribution, strictly prohibited due to zoning adjustments, class change and other factors to engage in surprise dividends. Before the annual loss is not made up, the shareholders' congress agreed that the shareholders can not be distributed to the shareholders.
Article 25 Cooperative distributable earnings for the year shall be distributed in accordance with the following order: (1) withdrawal of public funds for the public good, for the expansion of production, the development of promising, radiation-driven industrial projects, to make up for the losses; (2) the withdrawal of welfare, for collective welfare, education, health, five guaranteed households, households in need, farmers in case of death or injury on duty. , households in difficulty, medical fees and pensions for farmers injured or killed in the line of duty, and other daily welfare expenses; (3) distribution to investors, in accordance with the provisions of the capital contribution contract, agreement and bylaws, to distribute the proceeds to the investors; (4) distribution to the shareholders, after payment of state taxes and withdrawal of public accumulations, with the consent of all shareholders, it can be distributed in accordance with the shareholding setup program (including various shares such as member shares and collective shares); and (5) Other allocations, which can be used to subsidize the public agricultural facilities invested and constructed by the shareholders, the development of leading industries called by the village collectives, and the rewards for outstanding contributions to the village collective economy, etc., in principle, not exceeding 10% of the incremental operating income of the cooperative in the current year.
Cooperatives with a collective share of 30% or more can no longer withdraw public funds for public welfare.
Article 26 Cooperative income distribution programs and incentive programs to widely solicit the views of shareholders (representatives), submitted to the party organization to convene a meeting to study and consider the topic, reported to the town (street) review, submitted to the shareholders or shareholders on behalf of the meeting to discuss, vote, should be obtained by the shareholders or shareholders on behalf of the more than two-thirds of the adoption of the resolution and the formation of a written resolution. After the vote, the program needs to be publicized, open to all shareholders, the public time is not less than five working days.
Article 27 After the program is announced without objection, the production of income distribution table, in accordance with the requirements of the program for distribution.
Article 28 Upon completion of the distribution, the cooperative shall distribute the program, meeting resolutions, income distribution table and other written materials, reported to the town (street) for the record.
Article 29 Cooperatives should improve the statute, clear public funds for public welfare withdrawals, welfare withdrawals, democratic deliberation mechanisms and other important matters, improve the distribution of income. Gradually by the welfare distribution to the shareholders to allocate dividends, the establishment of business efficiency linked to the share share-based distribution mechanism, reduce the distribution of income arbitrariness.
Chapter IX Financial disclosure
Article 30 Cooperative financial disclosure: financial budget, Financial accounts, income and expenditure, property, debts and liabilities, income distribution plan, compensation and distribution of land acquisition, rural motorized land and "four wasteland" contracting, direct subsidies for grain cultivation, etc.; shareholders request disclosure of other matters.
Article 31 The form of financial disclosure: to adhere to the actual, practical, effective principle, in order to facilitate the shareholders to watch the place to set up a fixed financial disclosure column, but also through radio, television, the network, "understand paper ", democratic hearings and other effective forms.
Article 32 Financial disclosure of time: cooperatives should be announced at the beginning of the year financial budget plan; monthly within the first ten days of the previous month's income, expenditure; quarterly within the first ten days of the publication of the assets, debts, asset disposal, contracting and leasing contracts, etc.; the first quarter of each year published in the previous year's annual financial accounts report. Usually for the majority of shareholders or the supervisory board to require the disclosure of special financial activities, cooperatives should be published in a timely manner alone; important financial activities, should be published in a timely manner, item by item, pen by pen.
Article 33 Financial disclosure of the basic procedures: cooperatives in the financial disclosure before the supervisory board should participate in all property, debts and related accounts for a comprehensive verification, financial disclosure of the content of the town (street) service center to be reviewed and stamped service center, cooperatives, supervisory seal, while the chairman of the cooperative, the supervisory board of directors and the person in charge of the accountant signed the report, the announcement of the information Must be archived.
Chapter X Democratic Management
Article 34 Cooperatives to implement the democratic financial management system. Democratic financial management by the supervisory board on behalf of the shareholders, the supervisory board members elected by the general meeting of shareholders, members of the general 3-5 people, and the Board of Directors in synchronization with the change of the Board of Directors, can be re-elected, the supervisory board members shall not be members of the Board of Directors and their close relatives, as well as cooperatives of the financial personnel. The Supervisory Board shall exercise the supervisory function over the Board of Directors, be responsible to the General Meeting of Shareholders and report on its work, be responsible for the democratic supervision of the financial activities of the cooperative, participate in the formulation of financial programs and financial management systems, have the right to inspect and audit the financial accounts and related economic activities, and have the right to veto the unreasonable expenditures. If the parties concerned have any objection to the veto, they may submit it to the general meeting of shareholders for discussion and decision. Shareholders have the right to question the financial accounts of the Cooperative, the right to entrust the Supervisory Board to inspect and audit the financial accounts, and the right to request the parties concerned to give explanations on financial issues.
Article 35 The cooperative's major financial activities, financial matters and financial matters closely related to the immediate interests of shareholders should be democratic decision-making.
Article 36 Procedures for democratic decision-making. (1) Council proposal. On major matters, the Council, more than one-tenth of the shareholders jointly or one-fifth of the shareholders on behalf of the joint proposal, by the Council in full consultation with the shareholders' representatives and the majority of shareholders' views and serious investigation and argumentation based on the collective study of the preliminary views and programs. (2) Deliberation by the Supervisory Board. Major matters agreed by the Board of Directors shall be confirmed by the party organization and submitted to the Supervisory Board for discussion and consideration. (3) Resolutions of the shareholders' (representatives') meeting. Matters adopted by the Board of Directors and the Supervisory Board shall be called for discussion and voting at the shareholders' (representative) meeting in accordance with relevant laws and regulations. (4) Resolution disclosure. Matters adopted by the shareholders (representatives) meeting, all in the village affairs open board or other village affairs open media for public announcement. (5) The results of implementation shall be made public. Resolutions by the Council to organize the implementation of the implementation of the results should be promptly announced to all shareholders.
Chapter XI Contract Management
Article 37 Cooperatives shall strictly implement the Civil Code. Civil Code, establish and improve the supervision and inspection system as required, and keep the contract signed.
Article 38 The contract text at least four copies. Both parties to hold a copy, reported to the town (street) service center, a copy of the judicial office.
Town (street) to establish the contract management account, all contracts of the cooperative shall be numbered according to the annual sequence of registers, registration and storage.
Article 39 All contracts signed by the cooperative, change or dissolution of the agreement, dispute mediation, arbitration awards, the People's Court mediation or judgment, etc., shall be handed over to the accountant for filing, and no individual shall have private custody of the contract file. If you need to access the contract for work purposes, you must be approved by the chairman of the board of directors and go through the access procedures.
Chapter XII Supervision and management
Article 40 district, town (street) level management The department shall strengthen the financial work of the cooperative business guidance and management, timely detection of problems in the financial management of cooperatives and correct.
Article 41 District, town (street) departments at the two levels shall strengthen the cooperative economic activities of the audit supervision. Carry out daily financial income and expenditure audits, special audits, cooperative cadres term and outgoing economic responsibility audit.
Article 42 The main content of the audit:
(a) the economic responsibilities and goals during the term of office to fulfill. Including whether the cooperative's assets have increased in value, whether the debt has declined, and whether the internal control system of financial management, asset management and democratic financial management is sound.
(ii) the implementation of financial regulations. Including the implementation of the budget at the beginning of the year; whether the income in a timely manner, the full amount into the management, there is no sitting on the receipt of sitting on the expenditure, private "off the books" or "small treasury" and other issues; whether there is a false increase in income and false increase in debt and other issues; whether there is no without the democratic adoption of the private borrowing The company's main goal is to provide the best possible service to its customers, and it has been doing so for a long time.
(3) Hot issues of concern to shareholders.
Chapter XIII Accountability
Article 43 Cooperative chairpersons, accountants, and related responsible persons
(1) Failure to follow the prescribed procedures for the appointment and removal of the accountant;
(2) Collective funds are not sent to the deposit in a timely manner in accordance with the provisions;
(2) Collective funds are not sent to the deposit in a timely manner in accordance with the provisions;
Article 43 The chairman of the cooperative, the accountant and relevant responsible persons
(c) violation of the cash management system, white notes against the treasury, public money private storage, misappropriation, sitting on the cash, set up a small private treasury, set up a private off-the-books account, over the scope of the expenditure of cash;
(d) violation of the management of the bills;
(v) property and material losses caused by poor storage, fixed asset purchases, leases, and disposals that do not comply with regulations;
(vi) violation of the provisions of the contractual leasing of resource assets;
(vii) Violation of the provisions of the debt;
(viii) concealment or misrepresentation of income, delayed transfer of expenses, alteration of expenditure items, false expenditure and other fraud;
(ix) overuse of land requisition compensation, misappropriation or embezzlement of land requisition compensation;
(j) Excessive spending on welfare costs;
(k) Untimely financial disclosure, lack of detail, untruthful;
(l) Violation of the democratic decision-making system, overstepping the boundaries of the decision-making system. (XII) violation of the democratic decision-making system, beyond the authority to deal with financial matters, damage to the legitimate rights and interests of shareholders;
(XIII) do not report the contract in a timely manner to the town (street) service center for the record, without the Council of the collective study of the privately entered into a contract, need to be discussed at a meeting of shareholders or shareholders' representatives to sign a contract without fulfilling this procedure;
(xiii) not to the contract in a timely manner.
(xiv) other financial violations.
Article 44 State organs and their staff favoritism, use of power, negligence resulting in loss of assets of the cooperative, shall be compensated in accordance with the law, and by the relevant departments of the party disciplinary and administrative disciplinary action against the responsible person, constituting a crime, shall be investigated for criminal responsibility.
Chapter XIV Attachment Rules
Article 45 These measures shall be organized by the District Department of Social Work implementation.
Article 46 These Measures shall come into force on May 28, 2023, and shall be valid until May 27, 2028.
