Countermeasures of the current status and problems of the asset management of the supply and marketing cooperatives

The assets of the supply and marketing cooperative refer to the various forms of assets controlled by the supply and marketing cooperatives, including the rights and interests formed by the various forms of investment and investment of the supply and marketing cooperatives, and the other equity of all the equity of the supply and marketing cooperatives according to law. Assets are owned by the supply and marketing cooperatives.

The Audit Bureau of the Caidian District of Wuhan City, Hubei Province adheres to the overall situation of the "three rural" work, keeps in mind the fundamental purpose of serving the agriculture. In particular, there are asset management scale and structure, total liabilities and constituent conditions, land use right transfer, private enterprises, assets, investment in shares, foreign loans or guarantees, and engineering construction. The cause of the problem, and put forward relevant audit opinions and suggestions.

1. The current status and existence of asset management and existence of supply and marketing cooperatives

(1) Daily management of assets relax and the effective supervision system is incomplete.

In terms of daily management of assets, the supply and marketing cooperatives often have absence or misalignment when performing the duties of investors. The social asset supervision cannot follow up in time, and most of them are supervised afterwards. The grass -roots club relaxes the daily supervision and management of assets, and some lessee uses the land construction houses at will, which leads to unclear asset property rights of the supply and marketing cooperatives. After arriving at the lease period, it is difficult to recover in time, forming the risk of dual -loss asset income and property rights.

(2) The asset disposal mechanism is not complete, and the asset rights are unclear.

Due to the long time of assets for some enterprises, during the restructuring, some grass -roots clubs will have assets from the name of the individual (company). In addition, the assets of the supply and marketing cooperatives are disposed of at will, asset disposal transfer, and the risk of major asset loss is formed.

(3) The financial system is not strictly implemented and the management of funds is chaotic.

Some grass -roots clubs and affiliated enterprises (companies) have unreasonable and irregular financial expenditures, chaotic account management, and unsolved asset income, forming "small vaults", and various types of illegal regulations have funds. Major risks.

(4) The assessment mechanism is insufficient, and the lack of incentives and constraints.

The performance assessment system that failed to establish a scientific operator lacks the rigid constraints of the operator to promote the sustainable operation of the enterprise.

Second, the cause of the problem

(1) Organization and leadership weaken, and the main responsibility is not fulfilled.

The supply and sales agency, grass -roots club, and subordinate enterprises are out of the fundamental purpose of serving agricultural services, perform poor main responsibilities, the organization is relatively scattered and the discipline is relatively relaxed. The supply and sales alliances are inadequate to the financial, asset supervision and control of subordinate enterprises, and fail to implement the system of blurring, resulting in loss of assets of the society.

(2) Lack of professional skills and weak organizational teams.

Some financial personnel of the grass -roots society and subordinate companies have no financial professional background, lack of professional capabilities, and cannot adapt to the new normal of economic development. Some cadres are not familiar with supply and marketing related businesses, and they often use "soil methods" to solve them at will at work. They also turn a blind eye to historical problems. The work cannot be effectively carried out. As a result, the situation of inadequate work is more common and prominent.

(3) The institutional binding force is lacking, and the supervision is not enough.

Although there are internal supervision agencies, the supply and sales association has internal supervision agencies. Due to the lack of innovation in working methods, lack of innovation, and lagging management, the company's asset supervision cannot be followed in time. External supervision is mostly supervised afterwards, and it is true that problems found.

(4) French discipline awareness is weak, and the education management of party members and cadres is lacking.

The principals of some grass -roots clubs are "one words", and the unit's "three major and one big" matters are unscientific. Some cadres have the power to rent, intervene in violation of regulations, and intervene in the society. Some grass -roots clubs and subordinate enterprises are left behind for violations of the financial system and financial law and discipline. The income of asset disposal is not allowed and the "small vault" is privately set up.

3. Suggestions for asset management of the supply and marketing cooperatives

(1) Strengthen the nuclear assets and clarify the number of assets.

The supply and sales agency must conscientiously carry out the work of clearing assets, fully understand the number of system assets, and conscientiously do basic management work such as the definition of property rights, property rights registration, production nuclear assets, asset statistics, and asset statistics of the social assets. The accounts and accounts are consistent.

(2) Establish and improve the asset management system and strengthen asset management.

The supply and sales agency should further establish and improve the standard internal control system, especially for procedure management of asset disposal, strengthen internal supervision and risk control, effectively prevent potential risks, and ensure that the social assets have the value preservation and appreciation.

(3) Strengthen financial management and supervision, and standardize financial revenue and expenditure behavior.

The supply and sales agency shall further establish and improve the financial management responsibility system, increase the financial supervision of the secondary units and enterprises that belong to the supply and marketing system, regulate the revenue and expenditure behavior of each unit, and the income and expenditure shall be included in the account management. "Outside accounts" to ensure that financial revenue and expenditure are legally compliant.

(4) Adhere to the source governance and move forward to ensure that the supervision and management of the supply and marketing cooperative system achieves practical results.

The Supply and Federation Federation should always adhere to the principles of the source governance and move forward movement, and strengthen the supervision of major fund arrangements, asset disposal, project construction and other matters. Strengthen the education of party members and cadres, improve the mechanism of power constraints, and prevent problems before they occur. (Author Unit: Audit Bureau of Caidian District, Wuhan City, Hubei Province)

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