Contents of the financial system of farmers’ cooperatives
(1) The assets of cooperatives are divided into current assets, agricultural assets, foreign investment, fixed assets and intangible assets.
(2) The current assets of the cooperative include cash, bank deposits, accounts receivable, inventory, etc.
(3) Cooperatives must establish and improve the internal control system of monetary funds in accordance with relevant laws and regulations and in light of actual conditions.
Cooperatives should establish a position responsibility system for monetary capital business and clarify the responsibilities and authority of relevant positions. Clarify the authority, procedures, responsibilities and relevant control measures of the monetary fund business approvers and managers.
Cooperation cash collection procedures should be complete and unified payment vouchers should be used. All cash obtained by the cooperative must be recorded in its account promptly. IOUs must not be taken to the bank, and public funds must not be misappropriated or kept privately.
Cooperatives must timely and accurately calculate cash receipts, expenditures and balances to ensure that the accounts are consistent with the facts. Arrange special personnel to check cash regularly or irregularly.
Cooperatives should regularly check accounts at banks, credit unions, or other financial institutions. Checks and financial seals must not be kept by the same person.
Financial system rules of farmers' cooperatives
(1) In order to standardize the accounting work of farmers' professional cooperatives (hereinafter referred to as cooperatives) and protect the legitimate rights and interests of farmers' cooperatives and their members, in accordance with the "Accounting Law of the People's Republic of China", the "Farmers' Professional Cooperatives Law of the People's Republic of China" and other relevant provisions, combined with This system is formulated based on the actual conditions of the cooperative.
(2) This system applies to cooperatives established in accordance with the "Farmers' Professional Cooperatives Law of the People's Republic of China" and obtained legal person status.
(3) Cooperatives shall set up accounting books and equip necessary accounting personnel in accordance with the provisions of this system and the needs of accounting business. If the conditions are not met, the rural management agency or accounting agency can be entrusted with accounting and accounting based on the principles of democracy and voluntariness.
(4) Cooperatives shall set up and use accounting subjects, register accounting books, and prepare accounting statements in accordance with the provisions of this system.
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