China prohibits primary and secondary schools from organizing or participating in trai

Five departments such as the Ministry of Education of China have issued documents to prohibit Chinese primary and secondary schools from organizing or participating in training institutions.

According to the news of the official website of the Ministry of Education on Thursday (March 24), recently, the General Office of the Ministry of Education, the General Office of the Ministry of Finance, the General Office of the Ministry of Science and Technology, the General Office of the Ministry of Culture and Tourism, and the General Office of the General Office of the General Office of the SportsThe financial management measures for off -campus training institutions are issued (hereinafter referred to as management measures).

The management measures clarify the financial management system of off -school training institutions, and emphasize the establishment and improvement of the management system for party organizations of off -school training institutions to participate in major financial decisions and supervision.The authenticity and integrity are responsible; the accounting system should be carried out in accordance with the national unified accounting system, and the requirements for the setting of accounting institutions and the requirements for accounting personnel must be clarified.

Management measures have made standardized requirements for financial activities outside the school training institution.The first is to raise funds in terms of fundraising, clarify the organizer's investment obligations and the requirements of not to escape the capital. At the same time, it is forbidden to prohibit the discipline training institutions of listed companies and foreign investment compulsory education stages, and prohibit primary and secondary schools from organizing or participating in training institutions.Second, in terms of capital operation, regulations on income, pre -collection fees, contract signing and refund of off -school training institutions, emphasizing that its financing and training service fee income should be mainly used for training business.Clarify the procedures, methods, and rules of large funds expenditure.

In terms of assets and liabilities, the management measures emphasize the need to maintain asset safety and completeness, prohibit non -profit training institutions from providing guarantees, clarify the direction of applying for loans for training institutions, and establish a debt risk early warning mechanism.Fourth, the distribution of income clarifies the use and distribution method of net assets (profit) of training institutions, and emphasizes that non -profit training institutions are not divided into dividends or obtain other investment income.Fifth, financial liquidation stipulates the settlement situation and domination of the liquidation of the training institution, the liquidation subject, and the remaining property.

Management measures emphasize that off -campus training institutions should prepare financial accounting reports in accordance with regulations, properly keep accounting files, establish internal audit and audit publicity systems, improve the internal control system, emphasize that related affiliated transactions must implement information disclosure, clarifying the local area,Education, finance, sports, culture and tourism, science and technology, civil affairs, market supervision, tax management and other departments have corresponding supervision and inspection duties.