Question 2: What does rural joint venture mean? Rural three-capital refers to the rural collective three-capital management system.
The management of rural collective "three-capital" I. The basis of village collective "three-capital" supervision
Guiding opinions of the Ministry of Agriculture on further strengthening the management of assets and resources of rural collective funds (No.4 [2009] of Agriculture Economic Development)
Two, the village collective "foreign-funded" supervision objectives and tasks
By perfecting the system, strengthening supervision and strengthening services, we will gradually form a management system and operating mechanism with clear property rights, clear rights and responsibilities, efficient management, democratic management and supervision in place, promote the institutionalization and standardization of the management of rural collective "three assets", realize the preservation and appreciation of rural collective "three assets", prevent the loss of rural collective "three assets", protect the legitimate rights and interests of the people, and create a good situation for promoting the harmonious and stable development of rural society
Three, the village collective "three capital" supervision principle
(a) is to adhere to the principle of "five rights" unchanged. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle that the ownership, use, supervision, disposal and income rights of rural collective "three assets" remain unchanged. No organization or individual may illegally occupy, intercept or misappropriate the "three assets" of rural collectives, and safeguard the legitimate rights and interests of village collectives and villagers involved in the "three assets".
(2) Adhere to the principle of democratic management. To strengthen the supervision and management of rural collective "three assets", we must adhere to the principle of democratic management, and guarantee the villagers' and democratic financial management teams' right to know, reflect and supervise the possession, use, income and distribution of village collective "three assets".
(3) Adhere to the principle of openness. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of openness, disclose the use and income of village collective "three-capital" to all villagers in a timely manner, and conduct public bidding or public bidding for contracting, leasing and transferring assets and resources.
(4) Adhere to the principle of benefiting members. To strengthen the supervision and management of rural collective "three-capital", we must adhere to the principle of benefiting members and improve the income distribution system so that farmers can get more benefits in the development of collective economy.
Fourthly, the concept of "three-capital" of village collective.
(1) Rural collective funds refer to all monetary funds of a village group, including cash and bank deposits.
(2) Rural collective assets refer to fixed assets such as houses, buildings, machinery and equipment invested by village groups, basic public facilities such as water conservancy, transportation, culture and education, and other assets such as agricultural assets, materials and creditor's rights.
(3) Rural collective resources refer to natural resources such as land, woodland, mountains, grasslands, wasteland, beaches and water surfaces that are collectively owned by laws and regulations.
V. Supervision measures for "foreign investment"
(A) to further standardize and improve rural accounting agencies. Standardize accounting in a timely manner, conscientiously implement the systems of two lines of revenue and expenditure, non-productive expenditure quota management, and fund application approval, and strengthen the supervision of village collective funds.
(2) Establish and improve the management system of village collective assets and resources, focusing on the internal control of assets and resources management, inventory and registration of assets and resources, assets and resources evaluation, bidding for assets and resources management and disposal, and supervision of assets and resources economic contracts, and strengthen the supervision of village collective assets and resources.
Six, the village collective "foreign-funded" supervision institutions
Relying on the Town Agricultural Economic Station, on the basis of the original establishment of the rural accounting agency service center, the rural collective "three-capital" supervision center was established, and the rural project bidding service center was established based on the town judicial office, forming the working mode of the rural collective "three-capital" supervision and management leading group, relying on "three centers" and "trinity".
Seven, the village collective "three capital" supervision implementation steps
(1) preparation stage. The main task is to set up a "foreign capital" regulatory agency in the town and publicize it widely.
(2) clean-up and rectification stage. The main task is to conduct a comprehensive inventory of villages, rectify and find problems, post the inventory results, and the town and rural collective "foreign-funded" supervision center will review the inventory results and establish an asset and resource ledger. Town rural accounting agency service center and village should adjust relevant account books in accordance with relevant regulations.
(3) the stage of establishing rules and regulations. The main task is to improve the supervision system of rural collective funds, assets and resources, and build a long-term mechanism for the supervision of rural collective "three-capital".
Eight, rural collective assets reported loss, scrap, debt write-off disposal procedures.
When rural collective assets are reported as damaged or scrapped, the cancellation of creditor's rights and debts should be filled in the Declaration Form of Assets Reporting Loss and Scrapping and the Declaration Form of Debt (Rights) Cancellation, which can be implemented only after the villagers' meeting or villagers' representative meeting has passed the study and reported to the town rural collective foreign capital supervision center for review, and the implementation results should be reported to the town rural collective foreign capital supervision center for the record.
Nine. Rural collectives ... >>
Question 3: What does "foreign capital" mean? The three types of foreign-invested enterprises established in China are collectively referred to as "foreign-funded enterprises".
It is an economic entity that is approved by the relevant departments of our country, abides by the relevant laws and regulations of our country, engages in certain business activities, and is jointly or independently operated by one or more foreign investors and China investors, with independent accounting and self-financing.
Question 4: What measures are taken for the management of foreign-funded enterprises? In order to ensure that the rural collective "three-capital" is well managed, well used and well managed, realize the preservation and appreciation of "three-capital" and promote the sound and rapid development of rural economy and society, four measures should be taken to strengthen the management of "three-capital":
First, strengthen leadership and clarify responsibilities. Establish a leading group for the management of foreign-invested enterprises to organize and lead the management of foreign-invested enterprises in a unified way. The establishment of rural collective "three-capital" management leading group, clear job responsibilities, strengthen guidance and supervision, hold regular meetings, refine regulatory measures, and do a good job in daily management.
The second is to improve the mechanism and unify understanding. * * * At all levels, the work objectives, work targets, reference time, work scope and work requirements are defined. Each street (town, township) should determine the scope, content and time of assets and capital verification according to the actual situation, and ensure that the accounts are consistent.
The third is to carry out training to improve the ability. Train agricultural cadres and agency accountants in the new network system of "foreign capital" and effectively improve the professional quality of "foreign capital" managers. All streets (towns and townships) focus on the scope, procedures, steps, methods and practical cases of rural collective fixed assets cleaning in the form of "training by meeting instead of training" to enhance the professional ability of specific staff in field operation.
The fourth is to strengthen supervision and promote implementation. Each street (town, township) set up a foreign-funded agency service center on the basis of the original accounting agency service center, actively implemented the staffing of foreign-funded managers, defined their job responsibilities, assisted in guiding the specific work of the village in combination with village-level financial audit, and regularly checked the progress of foreign-funded work.
Question 5: What is the rural joint venture? The "three assets" of rural collectives refer to the funds, assets and resources of rural collectives. Rural collective "three-capital" belongs to all members of village (group) collective economic organizations and is an important material basis for developing rural economy and realizing farmers' prosperity. Strengthening the management of rural collective funds, assets and resources is conducive to stabilizing and improving the basic rural management system and safeguarding the legitimate rights and interests of collective economic organizations and farmers; It is conducive to revitalizing rural collective stock assets and increasing farmers' property income; It is conducive to strengthening the rural collective economic strength and enhancing the function of collective organizations to serve farmers; It is conducive to promoting the construction of party style and clean government in rural areas and close the relationship between the party and the masses. (
Question 6: What is "foreign capital"? Foreign-funded enterprises are different from foreign enterprises.
Foreign-funded enterprises are enterprises established in accordance with the laws of China, including Sino-foreign joint ventures.
Chinese-foreign cooperative enterprises and foreign-funded enterprises; Foreign companies are completely foreign organizations.
According to the individualism and territorialism of economic law,
There are great differences between them in management methods, especially in taxation, foreign exchange management,
Investment mechanism and other aspects.
Foreign-funded enterprises include three forms:
Sino-foreign joint ventures, also known as equity joint ventures, are composed of foreign investors and companies in China.
Enterprises or other types of economic organizations, the two sides jointly invest and operate together.
An enterprise form that shares risks and negative profits and losses according to the proportion of investment;
Chinese-foreign cooperative enterprises, also known as cooperative enterprises, are composed of foreign investors and companies in China.
Enterprises or other types of economic organizations formed through cooperation agreements;
Foreign-funded enterprises are also called wholly foreign-owned enterprises, which are invested by foreign investors alone.
Enterprises established in China.
Question 7: What are the funds, assets and resources of the three-capital management in rural areas? Funds include deposits and cash from top banks, assets include fixed assets and projects under construction, and resources are land, mountains, rivers, fish ponds, minerals and so on!
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Question 8: The main functions of the rural collective three-capital management system The rural collective three-capital management system was independently developed by the China Farmers' Professional Cooperative Information Network, which is suitable for the requirements of the village collective three-capital management. It is embodied in the following aspects: strengthening farmers' supervision over financial work through the form of network, expanding the right to know, participate and supervise, and realizing democratic management; Using information technology to optimize the allocation of rural resources and promote the transformation from traditional agriculture to modern agriculture is an effective way to cultivate modern farmers. Finally, through the power of the platform, the status quo of rural informatization is improved, the rural informatization construction is promoted, the financial management level of rural village affairs is improved, the farmers' income is increased, and the rural construction in China has reached a new milestone. (1) Fund management Fund management mainly relies on "village account principal-agent", strictly checks income and expenditure, and timely grasps the amount of funds entrusted to the town or village. (2) Asset management Asset management is mainly to establish an asset ledger, register the quantity, value and management usage of various assets in detail, supervise the use of assets, standardize the management of assets and resources, make an inventory of assets to ensure that the accounts are consistent with the facts, and regularly disclose the use of assets and resources to the villagers to ensure the preservation and appreciation of assets. (3) Resource management Resource management mainly realizes the registration, filing and archiving of available resources, item-by-item registration, and the whole process supervision of resource management, which is convenient for inquiry at any time. (4) Contract management Contract management is mainly to establish a "contract management account" for computer entry and dynamic management. Through the account, we can master the basic contents and contract amount of each village contract, timely discover violations of discipline and discipline, unify bidding management, record and publish the bidding process, accept social supervision, and promote the rational use of resources.
Question 9: How to strengthen the innovation and opening-up mechanism of rural foreign capital management and strictly control the "clean-up registration"
Implement the "three affirmations". First, determine the village party branch and village committee as the main body of rural "three-capital" clean-up. The second is to determine the principle of inventory. Pay attention to two points: the first point is to respect history, for example, the land area should respect the past customary mu number, and the standard mu number cannot be measured mechanically; The second point is to maintain stability, so as not to create new contradictions and lead the masses to * * *. The third is to determine the method of finding the bottom. Carry out inventory registration by combining unified management with separate management. County unified inventory registration form, unified statistical caliber, unified work progress, unified publicity, unified inspection and evaluation; Classified registration by village, classified registration of funds, assets and resources by stages, and establishment of ledger.
Adopt the "three public ways". The first is to use public columns for publicity. The results of the inventory will be made public on the column of village affairs in time, and will be supervised by the masses. In view of the problem that some people reflect that village affairs are "unclear", we actively promote "voice publicity", "topic publicity" and "village affairs inquiry", broadcast the contents of village affairs publicity in Tongshan dialect, express the account of village affairs publicity in Putonghua, and open a "topic publicity" column to answer questions raised by villagers and accept questions from the masses face to face. The second is to disclose the text of the chart. For villages (communities) with more collective assets, actively implement the "illustrated" approach, take photos of village-level collective assets, make inventory charts and asset distribution diagrams marked with different colors, and post them in the most eye-catching position of the village Committee office; Operating assets also indicate the lessee, lease term, monthly rent and other related information. The third is to make it public on the Internet. Wherever there is access to the Internet, people can find the management information of foreign-funded enterprises, which greatly facilitates the inquiry and supervision of the masses, thus making the disclosure of assets and resources a platform for two-way interaction between village committees and the masses, and making the masses change from the original conflict of "fairness and unfairness, only God knows" to a sense of identity of "fairness and unfairness, you can know at a glance".
Establish "three sets of accounts". After the clean-up, each village will fully publicize the management of village-level funds, assets and resources through various forms, and publicize the changes of assets and resources on the side. After the expiration of the publicity period, if the masses have no objection, they will register and register according to the three categories of funds, assets and resources, forming three sets of accounts for foreign capital management. Each set (book) is made in triplicate, one copy is kept by the village level, the other two copies are kept by the village discipline inspection team for future reference, and the other copy is kept by the township and rural collective "foreign capital" supervision agency center and entered.
Innovate management mechanism and strictly control "management and disposal"
The transfer, lease and contracting of collective assets and resources should be market-oriented. In the process of comprehensively cleaning up the circulation, leasing and contracting of rural collective assets and resources, it is found that the circulation price, leasing and contracting targets are unfair and the contract is illegal. First, the village and the tenant (package) modify the contract through the agreement of the villagers' congress; Second, if the target amount is large, and the opinions of the masses and the lessee on the target amount are quite different, a third-party qualified intermediary agency shall be entrusted for evaluation, and the contract shall be re-concluded after both parties have no objection; The third is to immediately stop the contract that violates the rules and terminate the contract according to law. When transferring, leasing and contracting the right to use rural collectively owned assets and resources such as land, mines, woodlands, water surfaces and houses, the "sunshine operation" shall be implemented, and public bidding and auction shall be conducted to the maximum extent.
The management of collective assets and resources is gradually commercialized. On the basis of fully understanding the base of rural collective assets resources, we should guide farmers to renew their ideas, not only to preserve their wealth, but also to find ways to increase its value. The management and disposal of collective assets and resources shall be discussed and put forward by the village "two committees" meeting and the village democratic financial management group, and implemented after democratic decision-making according to the procedure of "four discussions and two openness". The collective asset resource management in the county 186 village and 17 community is gradually exploring the commercial management mode to revitalize the collective asset resources.
Standardize the management and disposal of collective assets and resources. Normative documents such as Interim Measures for the Second Contract Issuance of Woodland in Tongshan County, Opinions on Simple Bidding for Construction Projects with Financial Funds of 300-654.38+00,000 Yuan in Tongshan County, and Opinions on Further Standardizing the Bidding Market Behavior of Rural Construction Projects (for Trial Implementation) stipulate the operation and disposal of rural collective assets and resources ... >>
Question 10: What is a foreign-funded economy and another foreign-funded economy? I think it is an economy dominated by foreign-funded enterprises. First of all, it is clear that foreign-funded enterprises are different from foreign enterprises. Foreign-funded enterprises are enterprises established in accordance with the laws of China, including Sino-foreign joint ventures, Sino-foreign cooperative enterprises and foreign-funded enterprises; Foreign companies are completely foreign organizations. According to individualism and territorialism in economic law, there are great differences between them in management methods, especially in taxation, foreign exchange management and investment mechanism. Foreign-funded enterprises include three forms: Sino-foreign joint ventures, also known as equity joint ventures, are jointly invested and operated by foreign investors and companies, enterprises or other types of economic organizations in China, and share risks and negative profits and losses according to their respective capital contributions; Chinese-foreign cooperative enterprises, also known as cooperative enterprises, are enterprise forms formed by foreign investors and companies, enterprises or other types of economic organizations in China through cooperation agreements; Foreign-funded enterprises, also known as wholly foreign-owned enterprises, are enterprises invested by foreign investors and established in China. There is also a Sino-foreign joint venture company limited by shares, and this classification standard is completely meaningless. The three enterprises have their own characteristics and advantages, which are sometimes very obvious in different industries. Generally speaking, joint ventures have clear rights and obligations, clear property rights and fair profit distribution and risk sharing, so they are more suitable for projects with large investment amount, high technology content and long operating cycle; The characteristic of a cooperative enterprise is to set up an enterprise according to the agreement of both parties. This principle of autonomy gives both parties great flexibility in the content of cooperation. Another feature is that the cooperative enterprise is the only enterprise form that allows foreign investors to recover their investment from pre-tax profits under the tax law system of China! This kind of regulation is beneficial to foreign investors to realize investment recovery as soon as possible, so it is very attractive in practice (in general, investors can only distribute residual profits after paying enterprise income tax, statutory provident fund and public welfare fund); For foreign investors, because all the investment of a wholly-owned enterprise comes from abroad, it is relatively controlled by the laws of China, and investors can have all the management rights. Therefore, many capital and technology-intensive enterprises are willing to choose this form (but in many fields, the state has proportional restrictions on the capital structure of enterprises, and many foreign investors can only choose joint ventures to avoid China's policy restrictions).