Chapter I General Provisions Article 1 In order to strengthen the management of rural collective assets, protect the legitimate rights and interests of owners and operators of collective assets, consolidate and develop the rural collective economy, and promote the healthy development of the rural socialist market economy, these Regulations are formulated in accordance with relevant national laws and regulations and in light of the actual situation of this province. Article 2 These Regulations shall apply to the management of the assets of rural collective economic organizations of townships (towns), villages and groups in this province (hereinafter referred to as rural collective assets). Article 3 The rural collective economic organizations mentioned in these Regulations refer to township (town) economic cooperatives, village economic cooperatives, group economic cooperatives and other independent accounting economic organizations in the form of collective ownership of the means of production. Fourth rural collective assets are protected by law. It is forbidden for any organization or individual to transfer, intercept, misappropriate, occupy, plunder, privately divide, damage or illegally seal up, detain, freeze, confiscate, transfer or mortgage rural collective assets. Article 5 The assets of rural collective economic organizations belong to the working people of the organization collectively, and their ownership is protected by law.

Rural collective economic organizations and their members have the right and obligation to protect collective assets. Sixth rural collective assets can be used in various ways according to the principle of separation of ownership and management rights. Seventh rural economic management departments of the people's governments at all levels shall be responsible for the guidance and supervision of the management of rural collective assets within their respective administrative areas. Its duties are:

(a) the implementation of relevant laws, regulations, rules and policies;

(2) Auditing and supervising the use of collective assets and the financial activities of collective economic organizations;

(three) responsible for the statistics, registration and evaluation of collective assets;

(four) responsible for the management, training and assessment of accounting personnel of collective economic organizations, and evaluating the technical titles of farmers' accounting;

(five) to investigate or cooperate with relevant departments to investigate and deal with illegal acts involving collective assets.

Township enterprises, land, forestry, water conservancy, agriculture, aquatic products and other departments of the people's governments at all levels shall provide industry guidance on the management of rural collective assets according to law. Chapter II Ownership of Rural Collective Assets Article 8 Rural collective economic organizations shall have the right to possess, use, profit from and dispose of their collective assets according to law. Article 9 All assets of rural collective economic organizations include:

(1) Natural resources such as land, forests, mountains, grasslands, wasteland, beaches and water surfaces legally owned by rural collective economic organizations;

(2) Buildings, machinery and equipment, livestock, trees, irrigation and water conservancy facilities, rural roads and public welfare facilities such as education, science, culture, health and sports invested or owned by rural collective economic organizations;

(3) Enterprise assets invested or merged by rural collective economic organizations;

(four) the share of assets held by rural collective economic organizations in joint-stock cooperative enterprises, joint ventures and joint ventures;

(five) the share of assets held by the rural collective economic organizations in the public welfare facilities jointly funded by the relevant units;

(six) all cash, deposits and other monetary assets of rural collective economic organizations;

(seven) assets donated by the state and relevant units and individuals to rural collective economic organizations without compensation;

(8) Intangible assets such as patents, trademarks, copyrights and goodwill owned by rural collective economic organizations;

(nine) bonds and other securities purchased by rural collective economic organizations;

(ten) other assets owned by rural collective economic organizations according to law. Tenth rural collective economic organizations to obtain, change and eliminate the ownership of important assets, should be registered with the township (town) rural economic management institutions. Eleventh rural collective assets ownership disputes, unless otherwise stipulated by laws and regulations, by the parties through consultation; If the coordination fails, it may be handled by the people's government or bring a lawsuit directly to the people's court. If a party refuses to accept the decision of the people's government, he may bring a lawsuit to the people's court within 30 days from the date of receiving the decision. Chapter III Management of Rural Collective Assets Article 12 Rural collective economic organizations have the right to decide the management mode of collective assets according to law. It can be directly operated, contracted or leased by collective economic organizations, or collectively owned or operated by collective assets.

The barren hills, wasteland, waste water and wasteland legally owned by rural collective economic organizations may be contracted for development and utilization through bidding. Thirteenth rural collective economic organizations directly manage collective assets, they must clarify their business responsibilities, put forward business objectives, and ensure the preservation and appreciation of collective assets in accordance with the provisions of the regulations on the operation and use of collective assets.

When contracting or leasing rural collective assets, the contracting or leasing contract shall be signed in accordance with the principles of equality, openness and asset preservation and appreciation, and property mortgage or economic guarantee shall be provided in accordance with the provisions of the contract, collective assets shall be used rationally, contract fees or rents shall be paid on time, and depreciation expenses of fixed assets shall be extracted and paid. Article 14 Where a rural collective economic organization takes collective assets as shares, associates or implements joint-stock cooperative operation, and contracts or leases the right to operate collective assets by means of bidding, it must verify the assets, clear up the creditor's rights and debts, and the township (town) rural economic operation and management institution or relevant intermediary organizations with legal qualifications will conduct asset evaluation.