In order to establish and perfect the Wenzhou Huang Mengqi dandelion Charitable Foundation (referred to as the fund) financial management system, standardize the financial operation process, improve fund use efficiency, to ensure the healthy development of the cause of the foundation, combined with the "People's Republic of China accounting law", "foundation management regulations", "non profit organization accounting system" and the foundation of the relevant provisions formulated.
Chapter I General Provisions
The main task of the financial management of the foundation is to establish a sound financial system, management, control and supervision of the fund for economic activities, organization of budget and strictly enforced; truthfully reflect the fund's financial situation, strengthen financial accounting, carry out financial analysis, standardize the financial information disclosure; in accordance with legal, safe and effective to realize the principle of capital and value-added.
Under the leadership of the board of directors of the second financial institutions under the unified management. All financial revenue and expenditure activities shall be carried out in accordance with the articles of association of the foundation, approved by the board of directors or the executive secretary general and the director general for approval.
The third foundation is equipped with the national qualification of accounting personnel, are currently on a part-time basis with accounting personnel in the daily financial accounting, registration fees and income debt accounts, keep accounting records and other work, but also good foundation of financial information security work, not free to spread. Accounting personnel transfer or leave when the provisions of the handover procedures.
The original certificate of the fourth foundations is an indispensable written proof of the occurrence of each economic activity, and the accounting personnel shall, in accordance with the provisions of the accounting law.
The economic activities of the fifth foundations shall be subject to the supervision of the public and the competent business units and the registration authority. Prior to the transition of the Council of the foundation and the departure of the legal representative.
Second revenue and expenditure management
The sixth of this fund for private foundations, not to carry out public donations, not to accept non cash donations in kind. Unit and individual donations to the fund management regulations, handle the relevant registration formalities according to the donations, financial department records recorded in time to receive donations of cash and cheques, drafts of bank notes.
Article seventh to accept the orientation of donations other than the foundation, there must be a directional donation agreement, letters of intent and other written basis, and the need to set up a special fund targeted by the Council to implement unified management. Change the use of the donor donated by the donor, shall provide written confirmation credentials.
The eighth foundation spending includes two parts: financing and daily expenditure. The scope of funding is: to meet the requirements of the provisions of the constitution of college students, exchange students and other financial expenses. The range of daily expenditure is that the fund running expenses, including the foundation of direct registration, inspection, assessment, auditing, taxation and other activities costs, staff salaries, travel expenses, office equipment, office expenses etc..
Article ninth of the fund must strictly fulfill the payment approval procedures. According to the Secretariat of the foundation's annual work arrangements to prepare capital expenditure budget plan, and retained a financial department, in strict accordance with the Council through the annual funding plan, the use of funds budget control plan this year fund financial expenditure. Apply for financial expenditure payment, must have personal information or Organization recommendation and complete funding agreement, fund review comments, the secretary general or the executive secretary, chairman of the board of directors signed approval comments and approval procedures. Financial officers shall, upon the approval of the secretary general or the executive secretary and the chief executive. Subsidy funds need to fill out the form of grant approval. The daily expenses of the handling personnel to fill in "the expense approval", less than 5000 yuan (including 5000 yuan) of the audit by the accounting personnel, report the Executive Secretary for approval, 5000 yuan more than the daily expenses need President approval, shall be paid.
The third chapter capital management
Article tenth the fund shall open a bank account in accordance with the provisions of the state on the administration of bank accounts and shall not lease or lend an account. Changes in the account, the revocation of the approval of the manager.
Eleventh fund funds to special storage, dedicated, independent accounting. To accept the need for the establishment of a special orientation charitable donations fund, the fund account under the special account separately accounting.
Twelfth received the draft, check bank receipt should be promptly sent to the bank, and accounting treatment. The cashier should check the balance of the bank with the bank regularly. In accordance with the principles of legality, safety, effectiveness and prudence, the fund will strive to improve the level of fund management and ensure the preservation and appreciation of funds under the premise of ensuring the safety of funds and the necessary liquidity. The fund's accounting records may not be lent. If you have special needs, approved by the secretary general, can provide access to or copy, but not separate volumes or replaced the original document.
The fourth chapter financial seal management
The twelfth foundations of the financial seal management follow the principle of "clear responsibility, strict examination and approval, reasonable use and safekeeping". The foundation of the financial seal includes dedicated seal financial and bank signature names.
The thirteenth is to ensure the safety of funds, in accordance with the management principles of internal control, financial management and accounting by dedicated seal, bank signature names by cashier and authorization management.
Fourteenth the use of fund financial seal shall handle the formalities of examination and approval, the establishment of
Chapter I General Provisions
The main task of the financial management of the foundation is to establish a sound financial system, management, control and supervision of the fund for economic activities, organization of budget and strictly enforced; truthfully reflect the fund's financial situation, strengthen financial accounting, carry out financial analysis, standardize the financial information disclosure; in accordance with legal, safe and effective to realize the principle of capital and value-added.
Under the leadership of the board of directors of the second financial institutions under the unified management. All financial revenue and expenditure activities shall be carried out in accordance with the articles of association of the foundation, approved by the board of directors or the executive secretary general and the director general for approval.
The third foundation is equipped with the national qualification of accounting personnel, are currently on a part-time basis with accounting personnel in the daily financial accounting, registration fees and income debt accounts, keep accounting records and other work, but also good foundation of financial information security work, not free to spread. Accounting personnel transfer or leave when the provisions of the handover procedures.
The original certificate of the fourth foundations is an indispensable written proof of the occurrence of each economic activity, and the accounting personnel shall, in accordance with the provisions of the accounting law.
The economic activities of the fifth foundations shall be subject to the supervision of the public and the competent business units and the registration authority. Prior to the transition of the Council of the foundation and the departure of the legal representative.
Second revenue and expenditure management
The sixth of this fund for private foundations, not to carry out public donations, not to accept non cash donations in kind. Unit and individual donations to the fund management regulations, handle the relevant registration formalities according to the donations, financial department records recorded in time to receive donations of cash and cheques, drafts of bank notes.
Article seventh to accept the orientation of donations other than the foundation, there must be a directional donation agreement, letters of intent and other written basis, and the need to set up a special fund targeted by the Council to implement unified management. Change the use of the donor donated by the donor, shall provide written confirmation credentials.
The eighth foundation spending includes two parts: financing and daily expenditure. The scope of funding is: to meet the requirements of the provisions of the constitution of college students, exchange students and other financial expenses. The range of daily expenditure is that the fund running expenses, including the foundation of direct registration, inspection, assessment, auditing, taxation and other activities costs, staff salaries, travel expenses, office equipment, office expenses etc..
Article ninth of the fund must strictly fulfill the payment approval procedures. According to the Secretariat of the foundation's annual work arrangements to prepare capital expenditure budget plan, and retained a financial department, in strict accordance with the Council through the annual funding plan, the use of funds budget control plan this year fund financial expenditure. Apply for financial expenditure payment, must have personal information or Organization recommendation and complete funding agreement, fund review comments, the secretary general or the executive secretary, chairman of the board of directors signed approval comments and approval procedures. Financial officers shall, upon the approval of the secretary general or the executive secretary and the chief executive. Subsidy funds need to fill out the form of grant approval. The daily expenses of the handling personnel to fill in "the expense approval", less than 5000 yuan (including 5000 yuan) of the audit by the accounting personnel, report the Executive Secretary for approval, 5000 yuan more than the daily expenses need President approval, shall be paid.
The third chapter capital management
Article tenth the fund shall open a bank account in accordance with the provisions of the state on the administration of bank accounts and shall not lease or lend an account. Changes in the account, the revocation of the approval of the manager.
Eleventh fund funds to special storage, dedicated, independent accounting. To accept the need for the establishment of a special orientation charitable donations fund, the fund account under the special account separately accounting.
Twelfth received the draft, check bank receipt should be promptly sent to the bank, and accounting treatment. The cashier should check the balance of the bank with the bank regularly. In accordance with the principles of legality, safety, effectiveness and prudence, the fund will strive to improve the level of fund management and ensure the preservation and appreciation of funds under the premise of ensuring the safety of funds and the necessary liquidity. The fund's accounting records may not be lent. If you have special needs, approved by the secretary general, can provide access to or copy, but not separate volumes or replaced the original document.
The fourth chapter financial seal management
The twelfth foundations of the financial seal management follow the principle of "clear responsibility, strict examination and approval, reasonable use and safekeeping". The foundation of the financial seal includes dedicated seal financial and bank signature names.
The thirteenth is to ensure the safety of funds, in accordance with the management principles of internal control, financial management and accounting by dedicated seal, bank signature names by cashier and authorization management.
Fourteenth the use of fund financial seal shall handle the formalities of examination and approval, the establishment of
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