Study The Farming Insurance Payment From The Fund Based On Agricultural Real Estate Accounting Mode

Although China has vast land,but it is one of the lowest per capita land resources countries in the world.And by the impact of climatic and geographical conditions, the proportion of cultivated land less, the overall quality is not high. With the social and economic development, land is being occupied by a large number of various types of construction projects.Exist in the process of cultivated land use unreasonable conduct, leading to degradation of arable land based on fertility.Agricultural production, economic development and food security, and even the country's stability and security is facing serious threatffectively solve the problem of land resources is not only to solve the core issue of farmers related to the vital interests of hundreds of millions of farmers, but also directly affect the country's stability and economic development. Not only has attracted much attention, but also rose to the height of national policy. The party's third plenum passed the "CPC Central Committee on perfecting the socialist market economic system, a number of issues ". Clear that to improve the rural land system to protect arable land resources, protect the interests of farmers. That is "Long-term stability and continue to improve the household contract based system by the combination of the two-tier management system, according to the law protect the rights of farmers on the land contract and management rights, to implement the most stringent farmland protection system resources, to ensure national food security. In accordance with the protection of their rights and interests, control the scale of the principle of land reform and land systems, land improvement program."Cultivated land is a scarce resource, with the characteristics of non-renewable.Protection of arable land resources is to implement the scientific concept of development to achieve sustainable social development of the proper meaning, is the basis for building a socialist harmonious society. Land of human existence, national stability and social and economic development. Farmland is the carrier of agricultural resources, human survival and development of the lifeline, so cultivated land resources in the natural resources plays a very important position. And over the past decade, the number of shrinking arable land resources, declining quality, and with the economic development and population growth, people in sharp contradiction to the country's serious food security risks. The reason, not only because of farmland protection laws and regulations are still being healthy, more because of the design of systems and policies, improve the protection of cultivated land did not join the theme positive elements. At this point, Chengdu,the useful exploration. Protection of farmland through several pilot counties the release of funds, so that farmers in the protection of arable land tasted the sweetness of behavior, so that protection of farmland made very significant results. However, according to Chengdu, the Fund's current policy of farming, cultivation of the Fund first guarantee funds for the transfer of arable land and agricultural insurance subsidies (accounting for farmland protection fund 10% of total); Second, farmers bear the responsibility to protect farmland old-age insurance benefits and assume no responsibility for tenure by the village collective land protection organizations, cash subsidies (accounting for 90% of the total cultivated land protection funds). And in the implementation process, Chengdu provides subsidies of basic farmland: 400 yuan / mu , a general land subsidy 300 yuan / mu / years.Is there such a theoretical basis for the standard support? Cultivation of the Fund in the distribution process, the cultivation of the Fund's payment of the standard is reasonable? Farming mode in the release of the Fund needs to be improved? All we need to seriously consider and think.This article focuses on cultivation of the Fund issued in the issuance process and the issuance of the standard model, trying to encourage through policy, the government and farmers to pay more attention to farmland protection. To ensure the release of funds and the farming operation of more standardized and scientific basis.