Seventh place
The Measures for Financial Supervision and Management of Places for Religious Activities (for Trial Implementation) was adopted at the executive meeting of the State Bureau of Religious Affairs on July 7, 20/KLOC-0, and is hereby promulgated and shall come into force on March 6, 20/KLOC-0.
Director Wang Zuoan.
20 10 year 1 month 1 1 day
Measures for Financial Supervision and Management of Places for Religious Activities (for Trial Implementation)
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC), Regulations on Religious Affairs and Accounting System for Non-profit Organizations. First, in order to standardize the financial behavior of religious activities, strengthen the financial management and supervision of religious activities, and safeguard the legitimate rights and interests of religious activities and religious citizens.
Article 2 The places for religious activities mentioned in these Measures refer to temples, temples, mosques, churches (hereinafter referred to as temples and churches) and other fixed places for religious activities registered according to the Regulations on Religious Affairs.
Article 3 Sites for religious activities shall ensure that their assets are safe and effective and used for activities consistent with their purposes and social charity.
Article 4 The management organization of religious activity places shall, in accordance with the Regulations on Religious Affairs, these Measures and the provisions of relevant national laws, regulations, rules and financial accounting systems, formulate the financial management system of this place and report it to the registration management authority for the record.
Article 5 A financial management team shall be set up in a religious activity site to manage the financial affairs of the site under the leadership of the site management organization. The financial management team is generally composed of the heads of local management institutions, accountants and cashiers.
Article 6 The lawful property and income of places for religious activities shall be protected by law. No organization or individual may occupy, plunder, privately divide, damage or illegally seal up, detain, freeze, confiscate or dispose of the legal property of religious activities.
Article 7 The registration authority of religious activity places shall guide and supervise the financial management of religious activity places according to law.
Chapter II Accounting System
Article 8 Places for religious activities shall abide by the Accounting Law of People's Republic of China (PRC) and the accounting system of non-profit organizations, set up accounting books according to law, and ensure the truthfulness and completeness of accounting books.
The main person in charge of the management organization of the venue for religious activities is responsible for the authenticity and integrity of the accounting work and accounting materials in this venue.
No unit or individual may in any way incite, instigate or force accounting personnel in places of religious activities to forge, alter or destroy accounting vouchers, account books and other accounting materials, and provide false financial and accounting reports.
Ninth places for religious activities should establish accounting vouchers, accounting books, accounting statements and other relevant materials files, and properly keep them. The filing requirements, storage period and destruction methods shall be handled in accordance with the provisions of the Measures for the Administration of Accounting Archives.
Tenth places of religious activities should be equipped with accounting personnel to take charge of accounting affairs, or in accordance with the provisions of the "People's Republic of China (PRC) Accounting Law" and "Measures for the Administration of Agency Bookkeeping", entrust an intermediary institution established with legal approval to engage in accounting agency bookkeeping.
Where a place for religious activities does not meet the conditions mentioned in the preceding paragraph, an accountant of the relevant religious group may be entrusted to act as an agent for accounting affairs; Or under the guidance of the registration authority, jointly hire accountants to represent their accounting affairs.
Personnel engaged in accounting work must obtain an accounting qualification certificate.
Article 11 The persons in charge of the accounting, cashier and financial management team of a religious activity place are different people, and they may not concurrently serve each other.
Accounting personnel, cashier personnel and the person in charge of the financial management team in places of religious activities have husband-and-wife relationship, lineal blood relationship, collateral blood relationship within three generations, close in-laws relationship and other special close relationships, which should be avoided.
Chapter III Budget Management
Twelfth places for religious activities shall generally formulate the annual budget of the place, report it to the registration authority for the record, and notify the local religious citizens in an appropriate way.
Article 13 The annual budget of a religious activity site consists of an income budget and an expenditure budget. Generally speaking, the budget should be balanced by itself and live within its means.
Chapter IV Revenue Management
Fourteenth places of religious activity income mainly includes:
(a) to accept donations from domestic and foreign organizations and individuals in accordance with the relevant provisions of the state;
(2) Income from providing religious services and ticket income for religious activities;
(3) Income from the issuance of religious articles, religious artworks and religious publications;
(4) Income from social charity and other social services;
(5) government funding;
(6) Other lawful income.
Fifteenth the income of a religious activity place shall be recorded in a timely manner in accordance with the provisions of the Accounting Law of People's Republic of China (PRC) and the Accounting System for Non-profit Organizations, and incorporated into the financial management of this place.
Article 16 When accepting donations from organizations and individuals at home and abroad, a religious activity site shall abide by the relevant provisions of the state, issue a receipt printed by the financial department or a receipt printed with the unified number of the site to the donor, and affix the seal of the site. Donations accepted shall be recorded in a timely manner, and donations in kind shall be recorded in accordance with the provisions of the Accounting System for Non-profit Organizations.
If there is a donation box in a religious activity place, the place shall designate three people to manage the donation box. When opening the donation box, three people must be present at the same time, and the donation amount should be counted on the spot. After the three people register and sign, they should be submitted to the financial management personnel of this place for entry.
Seventeenth religious personnel and any other personnel are not allowed to take the property of religious activities as their own.
The money and materials donated to places for religious activities received by religious personnel shall be recorded in a timely manner in accordance with the provisions of Article 16 of these Measures.
Eighteenth government funds for religious activities, must be earmarked, and shall not be used for other purposes.
Article 19 A place for religious activities shall open a unit bank settlement account in a bank, and the funds of the place for religious activities shall not be deposited into a personal bank settlement account.
Chapter V Expenditure Management
Article 20 The income from places of religious activities shall be used for activities consistent with their purposes and social charities.
Expenditures for places of religious activities mainly include:
(1) Expenditure on religious affairs;
(2) Expenditure on capital construction;
(three) the living expenses of religious personnel and other personnel remuneration expenses;
(4) Daily expenses;
(5) Expenditure on charity and other social services;
(6) Other expenditures.
Twenty-first places for religious activities must be signed by the person in charge of the financial team and reported to the person in charge of the management organization of the place for approval. Major expenditures must be approved by the website management organization for collective research. If it is really necessary to listen to the opinions of religious citizens, the opinions of religious citizens shall be sought.
Twenty-second places for religious activities to lend funds must be approved by the local management organization for collective research. The borrower shall issue a legally effective loan certificate, and if the loan amount is large, the borrower shall provide guarantee or mortgage.
Twenty-third places of religious activities to borrow money, should consider their own repayment ability, with the consent of the local management organization collective research, to ensure timely repayment.
Chapter VI Asset Management
Twenty-fourth places for religious activities shall formulate strict internal control system to ensure the preservation and appreciation of the property of places for religious activities.
Article 25 The assets of a place for religious activities include current assets, fixed assets, intangible assets and long-term investments.
Article 26 The current assets of religious activity sites refer to assets that can be realized or consumed within one year (including one year), mainly including cash, bank deposits, accounts receivable, prepayments, short-term investments, inventories and prepaid expenses.
Places for religious activities should strengthen the management of current assets, and establish and improve the management system and internal control system of cash, bank deposits, accounts receivable, inventory and other current assets.
Article 27 The fixed assets of places for religious activities refer to assets with a unit value of general equipment above 500 yuan and a unit value of special equipment above 800 yuan, with a service life of over 1 year, and which basically maintain their original physical form during use, mainly including buildings, special equipment, general equipment, vehicles, cultural relics, exhibits, books and other fixed assets.
Sites for religious activities shall register fixed assets, set up detailed accounts or cards for fixed assets, conduct detailed accounting, make an inventory of fixed assets regularly or irregularly, and conduct a comprehensive inventory before the end of each year. Inventory gains and losses of fixed assets shall be identified in time, and a written report shall be issued, which shall be handled before the final settlement after the collective research and consent of the local management organization.
The lease, transfer and scrapping of fixed assets in places for religious activities shall be decided by the collective research of the management organization of the place.
Article 28 Intangible assets in places of religious activities refer to assets owned by places of religious activities that do not have physical form but can provide them with certain rights, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc.
The transfer of intangible assets in a religious activity site shall be decided by the collective research of the management organization of the site, and the income obtained shall be included in the income of the site.
Twenty-ninth places for religious activities shall regularly or at least at the end of each year make an inventory of assets, so as to ensure that the accounts are consistent with the objects and the accounts are consistent with the facts.
Thirtieth sites for religious activities to use the land and its own houses shall handle the registration of land use rights and housing property rights. Houses and structures used for religious activities and their affiliated living rooms for religious staff shall not be transferred, mortgaged or used as physical investment.
Thirty-first cultural relics occupied and used in places for religious activities shall be properly protected in accordance with relevant regulations and shall not be damaged.
Chapter VII Supervision and Administration
Article 32 Sites for religious activities shall provide financial reports to the registration authority regularly or at least within three months after the end of each year, including balance sheets, business activities, cash flow statements, acceptance and use of donations and relevant schedules required by the accounting system of non-profit organizations.
The registration and management organ of the religious activity place shall review the financial report submitted by the religious activity place, find out the problems, and promptly urge and guide the religious activity place to carry out rectification.
Thirty-third places for religious activities shall regularly announce their financial revenues and expenditures and the acceptance and use of donations in an appropriate manner, and accept the supervision of religious citizens. Reasonable opinions and suggestions put forward by religious citizens shall be adopted by the site management organization.
Thirty-fourth accounting personnel in places of religious activities have the right to implement financial supervision in accordance with the Accounting Law of People's Republic of China (PRC) and other relevant provisions, and have the right to put forward opinions and reports to the registration authority and other relevant departments on financial violations in this place.
Thirty-fifth the main person in charge of the religious activities management organization and the person in charge of the financial management team leave their posts, and the registration administration organ shall organize the financial audit.
When changing accounting personnel in a religious activity place, it shall be decided by the management organization of the place through collective research, and the handover procedures shall be supervised.
Thirty-sixth sites for religious activities shall be liquidated when they are cancelled or terminated.
When a site for religious activities is liquidated, it shall, under the supervision and guidance of its registration authority and relevant departments, conduct a comprehensive liquidation of the property, creditor's rights and debts of the site, compile a property catalogue and a list of creditor's rights and debts, put forward the basis for property pricing and the methods for handling creditor's rights and debts, and properly handle the remaining problems.
The remaining property after liquidation shall be used for undertakings consistent with the purpose of the place.
Thirty-seventh these measures have no provisions on the accounting affairs of religious activities, and shall be implemented from the Accounting System for Non-profit Organizations.
Chapter VIII Legal Liability
Thirty-eighth places for religious activities in violation of the relevant provisions of these measures, the registration authority shall, in accordance with the provisions of Article 41 of the Regulations on Religious Affairs, be ordered to make corrections; If the circumstances are serious, the place shall be ordered to replace the directly responsible person in charge; If the circumstances are serious, the registration of the place shall be revoked.
Thirty-ninth in violation of the "People's Republic of China (PRC) Accounting Law" and other laws, shall be given administrative punishment according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Chapter IX Supplementary Provisions
Article 40 These Measures shall come into force on March 6, 20 1 year.