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《山东省财政厅等9部门关于建立财政涉农补贴资金“一本通”发放制度的通知》(鲁财预[2006]65号)要求,从2007年起建立财政涉农补贴资金“一本通”发放制度,将各类财政涉农补贴资金直接支付到每个农产在农村信用社或农村合作银行开立的“一本通”账户。各项涉农补贴资金要全部实行专户管理,由财政部门统一在农村信用社开设涉农补贴专门账户,人民银行国库根据财政部门的拨付指令,将资金拨人涉农补贴资金专户,然后由农村信用社将资金逐一拨人农产“一本通”存折账户,发放到农民手中。其中,对大中型水库移民后期扶持资金,仍按《关于采取“齐鲁惠农一本通”形式兑付大中型水库移民补助资金的通知》(鲁财企[2006]115号)规定办理,不再拨人农村信用社开设的专门账户,由人民银行国库直接拨人农产的“一本通”存折账户。纳入“一本通”制度管理的财政涉农资金包括:粮食直接补贴资金、柴油化肥等农业生产资料补贴资金、大中型水库移民后期扶持资金、农村最低生活保障资金、农村计划生育奖励扶助资金、村干部报酬财政补助资金、分散供养农村五保户财政补助经费以及各级政府对农民的其他补贴资金等。
“Shandong Provincial Department of Finance and other 9 departments on the establishment of financial subsidies for agricultural subsidies,” a pass “payment system” (Lu Finance Pre [2006] No. 65), since 2007 to establish financial subsidies for agricultural subsidies, “a Pass ”the payment system, the various types of financial subsidies related to agriculture directly to each agricultural production in rural credit cooperatives or rural cooperative banks to open“ a pass ”account. All subsidies for agriculture-related subsidies should be managed exclusively through special accounts. The finance department shall set up a special account for agricultural subsidies in the rural credit cooperatives. According to the appropriation instructions issued by the financial department, the PBOC allocates funds to the special account for agricultural subsidies, and then By the rural credit cooperatives will be allocated one by one to the capital of agricultural production “passbook” passbook account, issued to the hands of farmers. Among them, the funds for the later stage of resettlement for large and medium-sized reservoirs are still subject to the provisions of “Circular on Redemption of Migrants Allowance for Large and Medium-sized Reservoirs in the Form of Qilu Huinong (Lu Caizhi [2006] No. 115) By setting aside special accounts opened by rural credit cooperatives, the ”one pass through“ passbook account directly allocated by the treasury of the People’s Bank of China to the agricultural sector. Financial funds for agriculture included in the ”one-pass" system include subsidies for direct subsidies for grain, subsidies for agricultural means of production such as diesel fertilizers, funds for late-stage resettlement of large and medium-sized reservoirs, funds for subsistence allowances in rural areas, funds for rural family planning rewards and support, Village cadres compensation financial subsidies, decentralized support for rural households enjoying five-guarantee financial subsidies and other subsidies for peasants at all levels of government funds.