What is a street involving agriculture?

At present, based on the long-term development of cities, some towns and villages with rapid economic development near urban areas have been renamed as street (community) offices in some places. Later, with the continuous development of the economy and society in the jurisdiction, farmers gradually turned into citizens, farmers into industrial and commercial households, rural areas into cities, and finally became street offices in a complete sense. There will be a long or short development and transformation process during this period. In this transformation process, managing and using the original rural collective assets well is of great significance for safeguarding farmers' legitimate rights and interests, increasing farmers' property income and maintaining social stability. However, due to the poor supervision channels and the weakening of supervision by all parties, grassroots cadres still infringe on the interests of the masses in the process of collective asset disposal, financial management and project construction. Based on the audit work, the author talks about the common problems existing in the supervision and management of collective assets in agricultural streets (communities).

First, the problems existing in the supervision mechanism of collective assets in agriculture-related streets

(A) Due to the special status of agriculture-related streets, the relevant government departments are absent from the supervision of the original rural collective assets. Agriculture-related street offices are different from traditional street offices and towns. If we only look at the objects of management and service, there is no difference between agriculture-related offices and towns, but there is an essential difference between them. It is not a first-level government in the legal sense, but an agency of a higher-level government and an administrative unit. In the process of urbanization, a large number of suburban land has been expropriated. Due to the lack of policy continuity, on the one hand, the agricultural administrative department of the county (district) level government gradually weakened the supervision function of the original rural economy, and the supervision of the financial department failed to make up for it in time, leaving the rural collective assets in the agricultural streets in a blind spot of supervision; On the other hand, the ownership and management subjects of collective assets are unclear during the transformation of "village to residence" and "village in city", which leads to serious loss of rural collective assets, such as embezzlement, waste, illegal and arbitrary change of ownership, low-cost contracting, sale and disposal.

(2) The traditional property right system of collective economy is empty, which makes the democratic management and supervision of collective assets a mere formality. In the collective economy under the traditional property right system, farmers' ownership status is empty and there is no clear property right. As the "agents" of collective assets, village cadres enjoy the right to directly dispose of collective assets. The "agents" are supervised by the streets at higher levels, while the "clients" cannot supervise them in reality. This situation may make the "agent" ignore the interests of the real owner and the management and operation of collective assets.

(3) Some street management collective assets are completely out of supervision. Due to the special historical evolution, some township streets evolved from the original administrative villages, and they themselves followed the agency rights of some collective public land and public facilities assets. In the process of land acquisition in the reconstruction of "villages in cities", the compensation fees for these assets have generated considerable income, which is completely controlled by the agricultural street offices, resulting in the complete detachment of these collective assets from supervision.

Two, the specific problems in the management and use of collective funds in agricultural streets

(A) the phenomenon of misappropriation of collective funds exists in agriculture-related streets. In the process of urban village reconstruction, due to the slow adjustment of administrative system, the government finance failed to fully guarantee the administrative operation funds of community in agriculture-related streets, which led to the collective assets bearing the operating costs of social functions in the process of urbanization. Moreover, the collective * * * has resource compensation, resulting in a large amount of collective funds flowing into agricultural street communities. Due to the lack of supervision, it is very common for streets and communities to use collective funds at will to make up for office expenses, pay staff salaries and bonuses or use them for other purposes.

(2) The management of foreign investment of collective funds is not strict, and an effective accountability system for foreign investment has not been formed. What is common is that the book of foreign investment has no income for many years, the collective capital loan has not been paid off, the business situation of the enterprise cannot be verified, and the safety of collective assets of foreign investment cannot be guaranteed.

(3) Some operating income is not managed separately. Agriculture-related streets distribute some assets to subordinate agricultural service centers, property companies and collective asset management companies. And their income is also retained in the accounts of the subordinate units in the street, forming the fact that they have been intercepted and squeezed by a large number. For example, in some agriculture-related streets, the pavement of the village-in-city resettlement site is entrusted to the property company under their control, and the rental income generated during this period is not turned over to the street collective account, but remains in the company account for many years and is squeezed by various expenses of the company.

Third, some thoughts on rationalizing the collective asset management of agricultural street communities.

(A) improve the basic financial security mechanism at the grass-roots level, all the operating expenses of public affairs in agricultural street communities will be included in the fiscal budget to be guaranteed, and the situation of crowding out collective assets will be fundamentally changed. County-level finance should consider, on the basis of fully guaranteeing the funds for the personnel of agriculture-related streets, further guaranteeing the operating funds of government agencies, as well as the expenditures for performing basic public service functions such as street maintenance, environmental sanitation improvement, disaster prevention and emergency assistance, and innovative social management, perfecting the financial power mechanism that matches the affairs of agriculture-related streets, providing necessary funds for implementing people's livelihood policies and promoting economic and social development, and fundamentally solving the situation that agriculture-related streets occupy collective assets.

(two) improve the collective assets supervision system, clear the collective assets supervision subject and its responsibilities, and implement the supervision responsibility. The county-level government should further clarify the main responsibility of the agricultural administrative department for auditing and supervising the collective assets of agricultural street communities, improve the internal audit institutions at the county and street levels, improve the internal audit of collective assets, and strengthen the normal supervision of collective assets. At the same time, it is clear that the audit department should supervise the financial investment and the audit matters related to collective assets assigned by the government, and give professional guidance to the internal audit of collective assets according to law.

(three) to find out the family background, clear property rights, and establish a collective "three-capital" management ledger. Establishing a dynamic management file with clear property rights of "three-capital" is the first prerequisite to ensure the preservation and appreciation of collective funds, assets and resources and effectively prevent the loss of assets. According to the Opinions of the Ministry of Agriculture on Further Strengthening the Management of Rural Collective Funds, Assets and Resources (No.4 [2009] of the Ministry of Agriculture), agriculture-related streets must organize special forces to clean up rural collective funds, assets and resources in accordance with the procedures of registration, verification, publicity, review, confirmation and objection reporting, and clearly define the property rights of the cleared funds, assets and resources, and adopt ".