chapter I general provisions article 1 in order to strengthen the management of rural collective assets, protect the legitimate rights and interests of rural collective economic organizations and consolidate and expand the collective economy, these regulations are formulated in accordance with the provisions of the constitution of the people's Republic of China, the agricultural law of the people's Republic of China and other relevant laws and regulations, and in light of the actual situation of this province. Article 2 The term "rural collective assets" as mentioned in these Regulations refers to the assets collectively owned by all members of the collective economic organizations of townships (towns), villages and groups (societies). Article 3 The term "rural collective economic organizations" as mentioned in these Regulations refers to independent accounting economic organizations established by farmers in townships (towns), villages and groups (cooperatives) in the form of collective ownership of the means of production. Article 4 Rural collective economic organizations shall, on the premise of observing the relevant laws and regulations of the state, formulate the Articles of Association, exercise democratic management, elect and dismiss management personnel according to law, decide on major issues of operation and management, have the autonomy to independently carry out economic activities, and exercise the rights to manage, use, benefit and dispose of collective assets.

if the village collective economic organization has not been established, the villagers' committee shall temporarily assume the functions of the village collective economic organization. Article 5 The administrative department of agriculture of the people's governments at or above the county level and the people's governments of townships (towns) shall be responsible for guiding and supervising the management of rural collective assets, and rural management institutions at all levels shall be responsible for specific work.

the relevant administrative departments of the people's governments at or above the county level shall, in accordance with their respective responsibilities, strengthen the guidance and supervision of the management of rural collective assets. Article 6 These Regulations shall apply to the collective asset management of rural collective economic organizations within the administrative area of this province. Chapter II Ownership of Assets Article 7 Rural collective assets are collectively owned by all members of rural collective economic organizations. Including:

(1) natural resources such as land, forests, mountains, grasslands, woodlands, wasteland, water surfaces, beaches, etc. that are collectively owned by law;

(2) Rural collective economic organizations invest and labor to build purchased houses, means of transport, agricultural machinery, electromechanical equipment, trees, livestock, small-scale farmland water conservancy and education, culture, health, sports and other facilities;

(3) assets of township enterprises invested and set up by rural collective economic organizations;

(4) the assets and corresponding value-added assets owned by rural collective economic organizations in joint-stock enterprises, joint-stock cooperative enterprises, joint ventures or cooperative enterprises with foreign investors and fund-raising construction projects;

(5) the property and the assets formed by the state, social organizations, economic organizations and individuals that make grants, subsidies and donations to rural collective economic organizations without compensation;

(6) professional contract fees and rents collected by rural collective economic organizations from producers and operators according to law, as well as assets formed by funds or services raised from members of the collective economic organizations;

(7) Current assets, long-term investments, intangible assets, deferred assets and other assets owned by rural collective economic organizations. Eighth rural collective assets are protected by state laws. It is forbidden for any unit or individual to transfer, occupy, damage, plunder, embezzle, misappropriate, privately divide and illegally seal up, detain, freeze and confiscate. Article 9 Unless otherwise provided by laws and regulations, disputes over the ownership of rural collective assets shall be settled by the parties concerned through consultation; In case of disagreement, the parties concerned shall apply to the local people's government for handling or bring a lawsuit to the people's court. Article 11 The acquisition, alteration and elimination of the ownership of important assets of rural collective economic organizations shall be reported and registered to the township (town) rural management organization, or to the township (town) people's government if there is no township (town) rural management organization.

important assets in rural collective assets shall be stipulated by the county-level agricultural administrative department. Chapter iii asset management article 11 the main duties of rural collective economic organizations are:

(1) to implement the articles of association, resolutions and decisions adopted by the members' assembly or the members' congress of the organization;

(2) to formulate and implement various rules and regulations for the management of collective assets;

(3) to ensure the safety, integrity and continuous appreciation of collective assets;

(4) safeguarding the legitimate rights and interests of collective economic organizations and their members;

(5) report its work to the members' assembly or the members' congress of the organization;

(6) Responsible for the daily management of collective assets. Twelfth rural collective economic organizations must publish their financial accounts at the end of the year and accept the supervision of their members. Thirteenth rural collective economic organizations in the asset management activities of the following matters must be discussed and approved by its members' assembly or members' congress:

(1) annual financial budget and final accounts;

(2) the annual budget and final accounts for the expenses and services borne by farmers according to law;

(3) determination and change of the management mode of collective assets;

(4) Large investment projects;

(5) Disposal of important assets;

(6) annual income distribution plan;

(7) other important matters. Article 14 rural collective economic organizations must establish and improve the management and use system of fixed assets, products and materials, determine the management of special personnel, establish fixed assets account books, make regular inventory, extract depreciation expenses according to regulations, register the changes of assets in time, and ensure that the accounts are consistent with the facts. Fifteenth rural collective economic organizations must have legitimate original vouchers for their revenue and expenditure business, and strictly examine and approve expenses to ensure the safety of funds.