GB/T 40088-2021. Management specification for transparency in village affairs. ||
tt||1 Scope
GB/T 40088 stipulates the basic principles, implementation entities, disclosure content, disclosure form, disclosure time, disclosure procedures and supervision and evaluation of village affairs disclosure.
GB/T 40088 is applicable to guiding the management of village affairs disclosure in established villages.
2 Terms and definitions
The following terms and definitions apply to this document.
2.1
Transparency in village affairs
A democratic act in which the villagers' committee organizes the handling of public affairs involving the village collective and the interests of the villagers, informs all villagers through certain forms and procedures, and the villagers participate in the management and implementation of supervision.
3 Basic principles
Under the overall leadership and guidance of the village party organization, the whole process of disclosure before, during and after the event shall be implemented in accordance with the requirements of letting villagers know, participate, decide, supervise and be satisfied and the principles of comprehensiveness, truthfulness, timeliness and standardization.
4 Implementation body
The villagers' committee is the main body for implementing the disclosure of village affairs, and the director of the villagers' committee is the first person in charge of implementing the disclosure of village affairs.
5 Disclosure content and requirements
5.1 Disclosure matters
5.1.1 Village finances:
a) Annual financial plan of the villagers' committee/village collective economic organization;
b) Revenues and expenditures of the villagers' committee/village collective economic organization;
c) Resources, assets and funds of the villagers' committee/village collective economic organization;
d) Credits and debts of the villagers' committee/village collective economic organization;
e) Profit distribution of the villagers' committee/village collective economic organization;
f) Other matters that need to be disclosed.
This standard stipulates the basic principles, implementation entities, disclosure content, disclosure form, disclosure time, disclosure procedures and supervision and evaluation of village affairs disclosure. This standard is applicable to guiding the management of village affairs disclosure in established villages.

ICS03.160
National Standard of the People's Republic of China
GB/T40088—2021
Management specification for transparency in village affairs2021-04-30Issued
State Administration for Market Regulation
National Standardization Administration
2021-04-30Implemented
GB/T40088—2021
Terms and definitions
Basic principles
Implementing body
5Disclosure content and requirements
Disclosure matters
Content requirements
6Disclosure form||t t||Date of Publication
Publication Procedure
Basic Procedure
Special Procedure
Supervision and Evaluation
Supervision Subject
Supervision Responsibilities
Blue Supervisor Requirements
Evaluation and Evaluation
Appendix A (Informative Appendix) Rural Property Rights Transfer Transaction Service Process References·
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This standard was drafted in accordance with the rules given in GB/T1.1-2009. This standard was proposed and managed by the China National Institute of Standardization. GB/T40088-—2021
The drafting units of this standard are: Fujian Provincial Standardization Research Institute, China National Institute of Standardization, Guangdong Provincial Standardization Research Institute, Fujian Provincial Market Supervision Administration, Zhejiang Provincial Standardization Research Institute, Fujian Agriculture and Forestry University, People's Government of Pucheng County, People's Government of Yongchun County, People's Government of Sha County, People's Government of Changtai County, People's Government of Da Ri County, China Beautiful Countryside Standardization Research Center of Anji County, Civil Affairs Bureau of Putian City, People's Government of Danyang Town, Lianjiang County.
The main drafters of this standard are: Cheng Jun, Cheng Xiaoming, Wang Binbin, Yun Zhenyu, Dong Xiuyun, Xu Jian, Ying Shanting, Shen Xiaowen, Wu Xule, Yu Lifang, Lv Kanghui, Lv Ronggui, Zhang Yujie, Zhu Chaozhi, Huang Yongshi, Wang Yongliang, Wu Xianghui, Wu Weijian, Ma Xiaolei, Hua Xinyu, Zhang Yuanzhen, Liao Fei, Luo Jiang, Zheng Haimei.
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1 Scope
Management Standards for Publicity of Village Affairs
GB/T 40088-—2021
This standard specifies the basic principles, implementation entities, disclosure content, disclosure forms, disclosure time, disclosure procedures and supervision and evaluation of public affairs disclosure of village affairs. This standard applies to guiding the management of public affairs disclosure of village affairs in established villages. 2 Terms and Definitions
The following terms and definitions apply to this document. 2.1
Transparency in village affairs Publicity of village affairs
The villagers' committee organizes the handling of public affairs involving the village collective and the interests of villagers to inform all villagers through certain forms and procedures, and a democratic behavior in which villagers participate in management and implementation of supervision. 3
Basic Principles
Under the overall leadership and guidance of the village party organization, in accordance with the requirements of letting villagers know, participate, make decisions, supervise and be satisfied and the principles of comprehensiveness, truthfulness, timeliness and standardization, the whole process of disclosure before, during and after the event is implemented. 4 Implementation body
The villagers' committee is the main body for implementing village affairs disclosure, and the director of the villagers' committee is the first person in charge of implementing village affairs disclosure. 5 Disclosure content and requirements
Disclosure matters
Village-level finances:
Annual financial plan of the villagers' committee/village collective economic organization; various incomes and expenditures of the villagers' committee/village collective economic organization; various resources, assets and funds of the villagers' committee/village collective economic organization: the rights and debts of the villagers' committee/village collective economic organization; the distribution of income of the villagers' committee/village collective economic organization; other matters that need to be disclosed.
Note: The public disclosure of village-level financial information does not include the commercial secrets of the village collective economic organizations involved in the operation. 5.1.2 Matters discussed and decided by the villagers' meeting and their implementation, or matters discussed and decided by the villagers' representative meeting authorized by the villagers' meeting and their implementation:
a) The villagers' self-government charter, rules of procedure, and village rules and regulations formulated by the village; b)
Annual work report and democratic evaluation plan of the villagers' committee; "one issue, one discussion" fundraising and labor plan;
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GB/T40088—2021|| tt||People who enjoy the subsidy for lost work in the village and the subsidy standard; e
The use of the income from the village collective economy;
The establishment and financing and labor mobilization plan of the village public welfare undertakings and the construction contracting plan; g)
Land contracting and management plan:
The project establishment and contracting plan of the village collective economic project; h)
The use plan of the homestead;
The use and distribution plan of the land acquisition compensation fee; The disposal of the village collective property by borrowing, leasing or other means; k)
The audit results of the economic responsibilities of the members of the villagers' committee during their term of office and after leaving office. 5.1.3
The situation of the villagers' committee assisting the higher-level government in implementing relevant policies: a
The implementation plan of the national family planning policy; b) The management and use of funds and materials such as disaster relief, subsidies and grants allocated by the government and accepted by the society; The work carried out by the villagers' committee to assist the people's government. 5.1.4 Rural social security policies, urban and rural residents' basic medical insurance policies, villagers' payment standards, insurance payment and fund use, and other Party and state policies and local government policies that are related to the vital interests of villagers, as well as farmer-friendly policies. 5.1.5 Other matters that involve the vital interests of villagers, or that are jointly requested to be disclosed by more than one-tenth of the villagers with the right to vote or more than one-fifth of the village representatives.
5.2 Content requirements
5.2.1 The disclosed content should be true, reliable, clear, detailed, and easy to understand, and specific explanations may be added. 5.2.2 For matters such as land acquisition compensation and funds directly subsidized to farmers, they should be disclosed item by item and item by item according to the detailed clauses. 5.2.3 For matters such as collective land acquisition and occupation, collective assets and resources, collective project bidding, and "one issue, one discussion" fundraising and labor, special disclosure should be made.
5.2.4 For financial rewards and subsidies for one issue, subsidies for small agricultural infrastructure construction, and other financial funds allocated to villages for use, the entire process should be disclosed.
6 Disclosure form
6.1 The disclosure form should focus on practicality, usefulness and effectiveness. 6.2 Fixed village affairs disclosure columns should be set up in places where there is a lot of personnel flow and it is convenient for villagers to view. Opinions and suggestions can also be collected through email and other means. The disclosure column should be windproof and rainproof, and equipped with a suggestion box, indicating the village affairs disclosure supervision telephone number and the opening date. If there are multiple Bairan villages, it is advisable to set up multiple village affairs disclosure columns.
6.3 Village affairs can be disclosed through democratic hearings, door-to-door notifications, villager letters, bulletins, clear papers, village newspapers, etc. If necessary, village meetings or village representative meetings can be held to disclose village affairs. Established villages are encouraged to disclose village affairs through radio, television, the Internet and other channels. 7 Disclosure time
7.1 According to different disclosure contents, the corresponding disclosure time requirements are as follows: a) General village affairs shall be disclosed at least once a quarter; b) For collective financial transactions, the financial revenue and expenditure shall be announced once a month; c) Major matters involving the interests of villagers shall be announced at any time. 7.2 The retention period of the contents of the village affairs disclosure column shall be no less than 10 natural days, and the retention period of the contents disclosed on the Internet shall be no less than one year. 2
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8 Disclosure procedureswww.bzxz.net
8.1 Basic procedures
GB/T40088-—2021
Village affairs disclosure shall comply with the basic procedures of "proposing a plan → review and determination → public announcement → listening to opinions → answering questions and solving doubts → archiving materials".
The villagers' committee shall propose a specific disclosure plan based on the actual situation of the village and in accordance with the relevant requirements of laws, regulations and policies. 8.1.3 The village affairs supervision agency shall review, supplement and improve the plan, and submit it to the joint meeting of the village party organization and the villagers' committee for discussion, modification and determination.
8.1.4 The villagers' committee shall make public announcements in a timely manner in accordance with the requirements of Chapters 6 and 7. 8.1.5 The village affairs supervision agency shall promptly coordinate and feedback to the villagers’ committee after listening to the villagers’ suggestions, complaints or opinions on the contents of village affairs disclosure.
8.1.6 The villagers’ committee shall handle and answer the villagers’ suggestions, complaints or opinions within 10 natural days. 8.1.7 The villagers’ committee shall organize the village affairs disclosure materials in accordance with the requirements of the village affairs disclosure archive management system, clarify the scope, time and storage period of the archived materials, and archive and keep them in a unified manner. 8.2 Special procedures
8.2.1 Financial disclosure should comply with the following procedures: Accounting staff submit detailed accounts → Village affairs supervision agency reviews, the director of the village committee or the person in charge of the village collective economic organization, the person in charge of the village affairs supervision agency, and the person in charge of the village financial agency sign and seal, and publicly announce → File the materials for doubt resolution.
8.2.2 The approval and disclosure of homestead land should comply with the following procedures: Villagers submit applications → Village committee reviews and verifies → Village meeting or village representative meeting discusses and approves and publicly reports → Announce the list of approvals from the superior → File the materials. 8.2.3 The disclosure of collective land expropriation for national construction should comply with the following procedures: Announce the basic situation of land expropriation → Submit to the village meeting or village representative meeting for discussion → Announce the meeting decision → File the materials. 8.2.4 The management and use of funds and materials such as disaster relief, subsidies and grants should comply with the following procedures: Announce the base number, policies and indicators → Announce the application list → Village representative meeting discusses and approves → Publicly announce the distribution situation → File the materials. 8.2.5 The implementation of the national family planning policy and other procedures related to government affairs disclosure shall be implemented in accordance with the requirements of relevant regulations and systems. Note: Special procedures may add appropriate links according to actual needs. 9 Supervision and Evaluation
9.1 Supervision Subject
The supervision subjects of village affairs disclosure include villagers, village affairs supervision committee, village party organization and superior departments. 9.2 Supervision Responsibilities
9.2.1 Villagers
9.2.1.1 May raise questions or inquiries about the village affairs disclosed. 9.2.1.2 May entrust the village affairs supervision committee to review and audit relevant financial accounts and vouchers. 9.2.1.3
Require the relevant parties to explain or answer relevant village affairs issues. 9.2.1.4 Report problems in village affairs disclosure to the relevant superior departments and put forward opinions, suggestions and requirements. 3
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GB/T40088—2021
9.2.2 Village Affairs Supervision Committee
9.2.2.1 Attend the meetings of the villagers' committee, villagers' group, villagers' representative meetings, and the joint meetings of the village party branch committee and the villagers' committee, etc., to understand and grasp the situation:
9.2.2.2 Collect the opinions and suggestions of villagers on the disclosure of village affairs, question the village affairs and financial issues that the villagers strongly reflect, and explain to the villagers.
9.2.2.3 Review the comprehensiveness and authenticity of the content of village affairs disclosure, the timeliness of disclosure, the scientific nature of the disclosure form, and the standardization of the disclosure procedures, and report the situation to the villagers' meeting or the villagers' representative meeting in time. 9.2.2.4 For the problems existing in the disclosure of village affairs, urge the village committee to make timely rectifications. 9.2.2.5 At the villagers' meeting or the villagers' representative meeting1, preside over the democratic evaluation of the performance of duties of the members of the villagers' committee and the hired personnel whose lost work compensation is borne by the villagers or the village collective. 9.2.3 The village party organization
leads the villagers' committee and the village affairs supervision committee to carry out the work of village affairs disclosure and village affairs disclosure supervision. 9.2.4 Superior departments
The county, township (town) people's government and the organization, discipline inspection and supervision, civil affairs, agriculture and rural areas, audit, finance and other departments should guide and supervise the implementation of the village affairs disclosure system according to their respective responsibilities, accept complaints, letters and reports from the masses on village affairs disclosure, conduct necessary investigations and handle them and give feedback to the parties involved. The agriculture and rural areas, audit and other departments should strengthen the audit and supervision of the finances of the villagers' committee and the village collective economic organization. 9.3 Supervision requirements
9.3.1 If the villagers believe that the villagers' committee does not perform the obligations of village affairs disclosure in accordance with the law and regulations, they can report to the village affairs disclosure supervision committee, or report to the superior administrative agency, discipline inspection and supervision agency or the competent department of village affairs disclosure. 9.3.2 The village affairs supervision committee shall supervise and inspect the implementation of village affairs disclosure in accordance with laws and regulations, and shall promptly handle the problems raised by villagers, so that everything is resolved and every problem has a response. 9.3.3 People's governments at all levels shall regularly assess and evaluate village affairs disclosure work in accordance with the village affairs disclosure work assessment system, evaluation system and accountability system, and regularly conduct financial audits. Upon receiving reports, they shall be investigated and promptly handled. 9.4. Assessment and Evaluation
9.4.1 Implement the target management responsibility system for village affairs disclosure, incorporate village affairs disclosure into the target management and assessment content of the overall work of counties, cities, towns and villages, and formulate assessment methods in accordance with the requirements of this standard, adhere to quantitative assessment, and provide material and spiritual rewards for assessment results. 9.4.2 It is advisable to formulate a village affairs disclosure satisfaction survey questionnaire (see Appendix A) and conduct village affairs disclosure satisfaction evaluation. 4
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Appendix A
(Informative Appendix)
Rural Property Rights Transfer and Transaction Service Process
See Table A.1 for the village affairs disclosure satisfaction survey. Table A.1
I. Basic information of survey subjects
Village name:
1. Your gender: 口Male 口Female
3. Your education: Junior high school and below
4. Your position: Farming at home
Village affairs disclosure satisfaction survey questionnaire
2. Your age: L125 years old and below
口High school/technical secondary school
Working outside
Teacher/scientific researcher/technician
II. Survey questionnaire
Scoring factors
26~~45 years old
National college/bachelor's degree
■46~64 years old
口Master and above
Private enterprise or self-employed
口Student
Survey questions and evaluation content
Are all matters involving the vital interests of villagers disclosed? Are the finances of the village collective economic organization and the village committee disclosed? GB/T 40088-2021
【165 years and above
口Township enterprise staff/workers
Unemployed/laid-off/Others
Score (in points)
Are the matters discussed and decided by the villagers' meeting (villagers' representative meeting) and their implementation disclosed? Disclosure matters
Disclosure content
Disclosure form
Are the villagers' committees assisting the higher-level government in implementing relevant policies disclosed? (Have you made public the implementation of the national family planning policy? Have you made public the management and use of funds and materials such as disaster relief, subsidies and grants allocated by the government and donated by the society? Have you made public the policies that benefit farmers?
Are you satisfied with the disclosed content? (Do you think the disclosed content is true and reliable? Is the disclosed content clear and realistic? Can you understand the disclosed content?)
Are the land acquisition compensation fees and the funds directly subsidized to farmers disclosed item by item and by item according to the detailed items?
Are the financial funds allocated to the villages, such as "one issue, one discussion"\financial rewards and subsidies, agricultural small infrastructure construction subsidies, etc., from the formulation of the plan, the villagers' discussion process, the application of government rewards and subsidies, to the use and management of funds disclosed?
Are there any public disclosures on collective land acquisition, collective assets and resources, collective project bidding, "one issue, one discussion" fundraising, etc. Have you ever made special disclosures on matters such as labor? Are you satisfied with the form of village affairs disclosure? (Does the disclosure form conform to the local actual situation? Is the disclosure form practical?)
Are you satisfied with the disclosure form of the village affairs disclosure column? (Is there a fixed village affairs disclosure column? Is the location of the village affairs disclosure column convenient for viewing? Is the disclosure column windproof and rainproof? Is there a suggestion box next to the village affairs disclosure column? Are the village affairs disclosure supervision telephone number and opening period indicated? Are you satisfied with the disclosure forms other than the village affairs disclosure column? (In addition to the village affairs disclosure column, what other forms of disclosure are there in the village list? Is there any form of disclosure through the Internet at present? For illiterate elderly people, does the village committee adopt the form of household notification for disclosure?)5
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GB/T40088—2021
Rating factors
Table A.1 (Continued)
Survey questions and evaluation content
Are you satisfied with the number of times village affairs are made public? (Do you think the number of times general village affairs are made public is enough? Are the number of times the village collective financial revenue and expenditure is made public enough? Are there timely disclosures of major matters involving farmers' interests? Time
Disclosure procedures
File review
Open supervision
Disclosure?)
Are you satisfied with the retention time of village affairs disclosure content? (Is the content of the village affairs disclosure column torn off quickly? Is the retention time long enough for everyone in the village list to see it?) Are you satisfied with the procedures for village affairs disclosure? (Is the procedure for village affairs disclosure relatively standardized and complete? Have you answered questions and explained the content that villagers do not understand? Have you listened to the villagers' complaints, opinions and suggestions on the content of village affairs disclosure? Have you given feedback on complaints, opinions and suggestions?) Are you satisfied with the file review of village affairs disclosure? (Have you entrusted the village affairs supervision committee to review the relevant village affairs disclosure files? Do you think it is convenient to review the files? Do you think the village affairs supervision committee has played its due supervisory role? Do you think the village party organization has played its leading and supervisory role in the supervision of village affairs disclosure? Do you think the county, township (town) people's government and the organization, discipline inspection and supervision, civil affairs, agriculture and rural areas, audit, finance and other departments have played their supervisory roles in accordance with their respective responsibilities? Have the departments at all levels promptly investigated and handled the complaints, letters and reports on village affairs disclosure by the masses and provided feedback to the parties involved?
What is your overall satisfaction score with the village affairs disclosure in your village? Very satisfied (90 points and above)
Very dissatisfied (60 points and below)
Satisfied (80 points to 89 points)
Basically satisfied (70 points to 79 points)
Do you have any other suggestions and opinions on the village affairs disclosure work in this village? Other suggestions and
Rating (in points)
Not satisfied (60 points to 69 points)
Note: Please put "V/" on the option that suits your situation: Very satisfied 5 points, satisfied 4 points, basically satisfied 3 points, dissatisfied 2 points, very dissatisfied 1 point, the accumulated score is the total score of the village affairs disclosure work satisfaction survey. 6|| tt||-rKaeerkca-
References
CPC Central Committee. Regulations on Rural Work of the Communist Party of China GB/T40088--2021
Regulations on the Disclosure of Government Information of the People's Republic of China. State Council Order No. 492 promulgated and No. 711 revised Opinions of the CPC Central Committee and the State Council on Implementing the Rural Revitalization Strategy. Zhongfa [2018] No. 1 General Office of the CPC Central Committee and the General Office of the State Council Guiding Opinions on Establishing and Improving the Village Affairs Supervision Committee. Zhongbanfa 2017 Notice of the Ministry of Agriculture and the Ministry of Supervision on Issuing the "Regulations on the Disclosure of Financial Affairs of Rural Collective Economic Organizations". Agricultural Economic Development 20111 No. 13 [6]
Organic Law of Village Committees of the People's Republic of China. Order No. 37 of the President of the People's Republic of China []
Opinions of the General Office of the CPC Central Committee and the General Office of the State Council on Improving and Perfecting the System of Publicity and Democratic Management of Village Affairs, General Office of the CPC Central Committee [2004] No. 17
Notice of the Ministry of Finance on Issuing the Accounting System of Village Collective Economic Organizations. Finance and Accounting (2004) No. 12 [9]
Notice of the General Office of the CPC Central Committee and the General Office of the State Council on Implementing the System of Publicity and Democratic Management of Village Affairs in Rural Areas, General Office of the CPC Central Committee No. 199879
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