山西省财政厅 山西省农业农村厅关于印发全省农村集体经济组织财务制度实施细则的通知晋财规农〔2025〕1号

Core Viewpoint - The article outlines the implementation details of the financial management system for rural collective economic organizations in Shanxi Province, aiming to enhance financial management, ensure transparency, and promote rural economic development [3][4]. Group 1: General Principles - The financial management system is designed to strengthen financial management, standardize financial behavior, and protect the rights and interests of rural collective economic organizations and their members [4]. - The financial activities of legally established rural collective economic organizations in the province are subject to these implementation details [4]. - Rural collective economic organizations are responsible for financial management and must establish internal control systems to ensure asset preservation and risk management [4][5]. Group 2: Financial Management Responsibilities - Financial management should be led by grassroots party organizations, with decision-making involving member assemblies and councils following a "four discussions and two disclosures" mechanism [7][9]. - Major financial decisions include development plans, land use, asset management, and significant investments, which require member assembly approval [9][10]. Group 3: Fundraising - Rural collective economic organizations are prohibited from using public assets as collateral for loans and must adhere to strict debt management practices, ensuring debt levels do not exceed 60% of total assets [14][18]. - Fundraising must follow democratic decision-making processes and ensure funds are used for their intended purposes [19][20]. Group 4: Asset Management - Organizations must manage monetary funds, receivables, inventory, and fixed assets according to established procedures, ensuring accurate record-keeping and accountability [19][21][22]. - Fixed assets must be registered, maintained, and depreciated according to regulations, with clear procedures for disposal [32][33]. Group 5: Revenue Management and Distribution - Revenue activities must be unified under financial management, with income from various sources recorded accurately [34][35]. - Distribution of profits must follow a structured process, prioritizing loss recovery and public welfare contributions before member distributions [56][57]. Group 6: Supervision and Legal Responsibility - Financial oversight is mandated at all levels, with a focus on compliance with relevant laws and regulations [45][46]. - Violations of financial management regulations will result in legal accountability for responsible parties [46].