The discipline inspection and supervision committee of Chun'an County, Zhejiang Province, focused on the management of the village collective "three capital" and the implementation of the policy of benefiting farmers, organized the discipline inspection and supervision cadres to go to the grass-roots level to carry out mobile interviews, listen to the opinions and suggestions of the masses, collect clues to the problems, and promote the solution of the people's urgent problems. The picture shows the county's discipline inspection and supervision cadres carrying out mobile interviews in Xihe Village, Wenchang Town. Photographed by Xie Hangkai, on February 13, the No. 1 central document of 2023, Opinions of the CPC Central Committee and the State Council on Doing a Good Job in Key Work of Comprehensively Promoting Rural Revitalization in 2023, was released. The document pointed out that we must persistently take solving the "three rural issues" as the top priority of the whole Party's work, and clearly put forward the improvement of the rural collective asset supervision system in the section of "giving farmers more full property rights and interests", which pointed out the direction for strengthening the rural "three capital" management. Rural collective economic organizations, also known as economic cooperatives, are special legal persons who develop the economy of collective ownership under the leadership of township party committees and village party organizations. They have many functions such as managing collective assets, developing collective resources, developing collective economy, and serving collective members. At present, there are about 960000 rural collective economic organizations at the township, village and group levels in China, with about 900 million members, involving 6.55 billion mu of resources such as collective land, and 7.7 trillion yuan of rural collective assets, including 3.5 trillion yuan of operational assets. With the overall promotion of rural revitalization, it has become an urgent task to hold and manage the "three capital" responsibility farmland in rural areas. The phenomenon of "extending the black hand" and "moving the cheese" in the field of rural collective economy has occurred from time to time. "There are more and more villages with a collective income of 100 million yuan in Hangzhou, and there are 35 villages with the top 50 income in the province." At the promotion meeting of the construction of clean and honest villages in Hangzhou, Zhejiang Province, the head of the Party conduct and political conduct supervision office of the Municipal Commission for Discipline Inspection said that since the 19th CPC National Congress, Hangzhou has investigated and handled 165 cases such as the "three capital" problem of village economic cooperatives, It is mainly concentrated on the contract awarding of village-level projects, compensation for land acquisition and demolition, and subsidies for the benefit of the people. Local rural collective economic organizations, based on resource endowments and geographical advantages, actively revitalize rural collective asset resources, promote the preservation and appreciation of collective assets, and expand the channels for farmers to increase income. According to the statistics of the Ministry of Agriculture and Rural Affairs, in 2020, the total income of the national village collective economic organizations reached 632.02 billion yuan, and the dividends paid to members reached 70.38 billion yuan. However, while the "cake" of rural collective economy is getting bigger and bigger, it has also become the coveted target of some people with ulterior motives. After analyzing the relevant cases investigated and dealt with in recent years, the reporter found that some managers of rural collective economic organizations took advantage of their positions to reach out to the village collective "three assets", "black hands" and "move cheese". They dug their brains and changed their ways to collect money and make profits. The amount involved was huge. They are in charge of huge amounts of funds and assets. Some managers of economic cooperatives can not resist the temptation to take advantage of their position to deliberately seize, dig the collective "family" and drum up the personal "pockets". For example, Guo Sumei, the deputy secretary and deputy director of the Party Committee of Fengzhuang Community, Lailong Town, Suyu District, Suqian City, Jiangsu Province, and the legal representative of Dongzhangwei Village Land Stock Cooperative, misappropriated 188700 yuan of rice subsidies from the cooperative five times by taking advantage of his position. In March 2022, Guo Sumei was established