Rural collective "three capitals" refers to funds, assets and resources. "Three-capital" management is a hot issue that rural people are generally concerned about at present. In recent years, due to the attention of relevant departments at all levels, the management of "three capitals" has been standardized and strengthened, which has ensured the safety of rural collective funds and assets and promoted the development of rural collective economy and social harmony and stability. However, there are still some unsatisfactory aspects in the management of "three-capital", which have affected the development of rural economy, the harmony between the party and the masses and the stability of rural society to a certain extent.

First, the rural "foreign-funded" management status and the main problems

At present, rural finance mostly implements the principal-agent system of township agency center, which has achieved remarkable results in recent years. The procurement and disposal of assets and resources, as well as the investment procedures for small projects, are gradually standardized. The development of these works has ensured the accuracy and timeliness of financial disclosure, increased the transparency of work, safeguarded the interests of rural collective economic organizations and farmers, and improved the relationship between cadres and the masses to some extent. However, there are still some problems and shortcomings, mainly in the following aspects.

First, the management of village collective "three-capital" is complicated, the accounting level is uneven and the management is difficult. In terms of funds, the superior special funds have strict procedures and standardized management, and the management of village collective funds is relatively loose. Incomplete registration of asset resource management ledger, inconsistency between fixed assets and accounts, inconsistency between accounts and things, inconsistency between accounts and things, etc. Village accountants have different working abilities due to age, education level, working years and other reasons, which increases the difficulty of carrying out their work.

Second, the implementation of financial management system is still not in place. In some villages, large expenditures are decided by one or several village cadres without collective research; Some villages ignore financial management, spend money at will, spend lavishly and spend money indiscriminately; Some villages do not use unified receipts to collect money, and the accounts are chaotic.

Third, village-level collective income management is still not standardized. Some village cadres are indifferent to the legal consciousness, ignore the relevant financial management system, fail to hand over the collected funds to the special account for capital income in time, and set up a "small treasury" privately. Some village cadres do not use the special funds approved by themselves according to the purpose of approval, resulting in misappropriation. After some villages collect money, they are kept by village cadres and do not report to the agency center for a long time.

Fourth, some village supervision committees are mere formality, unable to play their due role, and village affairs are not standardized. Individual villages hold the idea of coping and going through the motions, which makes the content, form and time of financial disclosure not standardized, and the content of avoiding or disclosing some sensitive issues of the masses is too general for the masses to understand.

Fifth, the contract management, procurement, asset disposal and bidding procedures of small-scale projects are not standardized. First, the signing of the contract is not standardized, some contract elements are incomplete, the terms are unclear, and the rights and obligations are unequal and incomplete. Second, village cadres secretly contracted out, operated behind closed doors, and did not open tenders according to democratic procedures. Third, a few village contracts are not fulfilled as required after signing, and the contracts are changed at will. A few villages still have oral contracts. Fourth, when individual villages dispose of collective assets, they contract out the collective resources in violation of regulations, and village cadres change the collective decision without authorization, and extend the contract lease period or reduce the lease fee privately.

Second, solve the problem of village "foreign capital" management.

(a) to increase the intensity and scope of policy propaganda, strengthen organizational leadership.

It is necessary to publicize relevant laws, regulations and policies and apply them to the current rural economic development process. It is necessary to put the management of foreign-funded enterprises in an important position, clarify the responsibilities of all levels and departments, and implement the leadership responsibility system. Higher business departments should strengthen work guidance, supervision and inspection, and regard village-level "three-capital" management as an important part of the performance evaluation of grassroots cadres.

(2) Do a good job in basic accounting work.

First of all, in order to stabilize the construction of village-level financial personnel, relevant departments should increase the training of village-level accounting personnel to ensure that village-level financial personnel have the corresponding business knowledge and ability, and take up their posts after passing the examination. If there is no violation of laws and regulations, they should try to remain stable and not change at will.

Secondly, village-level accountants must register in the agency center and accept supervision and assessment. The accounting staff of the agency center regularly carry out business training and learning, strengthen the service level and ability, strictly follow the process in actual operation, and strengthen the internal supervision mechanism.

Finally, it is necessary to fully disclose the financial plan, revenue and expenditure, creditor's rights and debts of the village collective, especially the compensation for land acquisition. The contents of financial disclosure must be comprehensive and true. For the public content, villages with conditions can take photos and file them for future reference, and the higher regulatory authorities should establish a system of spot checks on time, find loopholes in their work in time and supervise villages to correct them. For villages that are not disclosed according to financial regulations, the relevant personnel should be held accountable.

(three) to strengthen the management of small-scale project bidding, asset resources procurement, and constantly strengthen the management of economic contracts.

Small-scale project bidding, the implementation of quota bidding, small-scale bidding by the village itself, the bidding amount should be within the current market price range. If it exceeds a certain amount, the higher authorities shall organize the bidding in a unified way, and the relevant departments shall supervise the bidding process.

Implement the village-level public assets and resources trading system. For the large-value assets purchased collectively, the higher authorities shall organize the bidding in a unified way, and the ones purchased by themselves shall not be higher than the market price at that time. Lease and disposal of collective assets and resources shall be evaluated by qualified evaluation units according to procedures, and reasonable prices shall be determined with reference to market conditions, and public bidding shall be conducted. After the transaction, a written contract must be signed. When signing a contract, the village must start the democratic decision-making process, and for contracts involving a large amount, it is necessary to repeatedly solicit opinions from all parties. After the signing of the economic contract, it should be filed in the village and reported to the higher regulatory authorities for the record. The supervisory committee and the superior supervisory department shall supervise the implementation of the contract.

Those who do not follow the procedures or handle small project bidding, asset resource disposal and other matters privately shall be held accountable.

(4) Improve the village supervision and democratic financial management mechanism.

Supervision committee should strengthen the supervision of village-level finance, give full play to its due role, and guarantee farmers' right to know and supervise collective finance. Members of democratic financial management should be produced in accordance with the prescribed procedures, be able to adhere to principles, be fair and upright, have certain political consciousness, professional level and democratic supervision consciousness, carry out democratic financial management activities on time and hold democratic financial management meetings.

(5) Strengthen the audit and supervision of the financial situation of rural collectives.

Strengthen the audit supervision of rural collective finance. On the basis of regular audit of daily financial revenue and expenditure, we will carry out special audits of village cadres' term and outgoing economic responsibilities, village-level creditor's rights and debts, and focus on auditing collective compensation fees and small projects. And strengthen the handling of audit issues to ensure the implementation of audit results.

Strengthen the construction of audit team, improve the working level and ability of auditors, guarantee the working funds, and provide necessary conditions for the smooth development of audit work.

To further standardize and strengthen the management of "three-capital" in rural areas is to constantly improve the management system, standardize management, strengthen supervision, truly safeguard the fundamental interests of the broad masses of farmers and achieve stability and harmony in rural areas.

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