The Financial Management of Rural Collective Economic Organizations Should Be Concerned

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Recently, the Shaanxi Regulatory Bureau found in the performance evaluation of the 2021 agricultural production development funds (expenditure direction for the construction of refrigeration and fresh-keeping facilities in agricultural production areas) in Shaanxi Province that since the "13th Five Year Plan", Shaanxi Province has invested more than 1 billion yuan in financial subsidies, built more than 11000 storage and fresh-keeping facilities in various types of production areas, and has a storage capacity of 6.77 million tons, The average sales price of agricultural products at the origin increased by 2-4 yuan/kg. At the same time, there are still problems of non-standard management in the project construction, which should be paid attention to:

First, individual project construction subject management is not standardized. There is a situation that farmers' professional cooperatives have become "mom and pop stores". Some cooperative principals manage daily operations, spouses manage finance, public funds and personal accounts are used interchangeably, and manual registration of daily accounts is adopted. There are no standardized accounting books and relevant financial management systems. On the one hand, because the specialized farmers' cooperatives are household based, and the management members and financial personnel of the cooperatives in the cooperative governance structure cannot be direct relatives, the husband and wife's joint participation in the operation cannot guarantee the requirements of the "equal status of members, democratic management" and other provisions in the Law on Specialized Farmers' Cooperatives, which is unfair. On the other hand, the financial management and accounting were not carried out in accordance with the Financial Accounting System of Professional Farmers' Cooperatives (Trial), and the requirements of many clauses such as "cooperatives should set up accounting books and provide necessary accounting personnel according to the provisions of this system and the needs of accounting business" were not implemented, which made it difficult to avoid financial risks.

Second, a large number of receipts are used for reimbursement. After verification, the relevant bill data of the county assessed on the spot: the invoice amount provided by the project construction entity in a district of Baoji City was 5.2398 million yuan, and the receipt amount was 11.2474 million yuan, accounting for 31.79% of the total bill amount; The invoice amount provided by the project construction entity in a county of Xi'an was 17.3992 million yuan, and the receipt amount was 26.5973 million yuan, accounting for 39.54% of the total bill amount. The main reason is that the construction subject of the project seeks lower prices for building materials, equipment, etc. The supplier considers profits and replaces invoices with receipts. It does not comply with the relevant requirements of the Law on the Administration of Tax Collection and the Measures for the Administration of Pre tax Deduction Certificates of Enterprise Income Tax, and there are tax avoidance problems.

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