Chapter One General provisions

Article 1 with a view to strengthen and standardize the financial work and ensure the medical association of chengdu hi-tech zone (hereinafter referred to as "the association") each work smoothly, according to "accounting law", "folk non-profit organization accounting system", "social organization registers regulation" and the Ministry of Finance, the Ministry of Civil Affairs departments and so on the related provisions on financial management of social organizations, combined with our actual situation, our financial management measures.

Chapter two requirements and tasks

Article 2 Responsibilities and requirements for financial management

(1) The legal representative of SAEFI is responsible for the financial accounting work of SAEFI, and the legal representative is the responsible subject of the financial accounting reports provided by SAEFI.

(2) The Association shall set up accounting and cashier posts, which shall be held by different personnel. Cashiers shall not supervise the auditing, keeping of accounting files and the registration of accounts of revenues, expenses, claims and debts.

The accounting and cashier work of the association adopts the form of outsourcing, employing professional financial companies familiar with the financial management of non-profit organizations.

In case of change of financial personnel, the financial handover shall be completed and the handover procedures shall be handled. The handover form shall be made in triplicate and signed by both the handover parties and the supervisor for approval. One copy shall be kept by both the handover parties and the office of the Commission.

(3) The financial personnel (including the outsourcing personnel) of the Commission must abide by the relevant laws and regulations of the state, earnestly implement the relevant financial and accounting systems, and observe the financial discipline.

Article 3 Accounting requirements

(1) The association adopts the practice of self-financing, with separate accounts and separate accounting.

(2) Earnestly implement the Accounting System for Non-governmental Non-profit Organizations and set up accounting subjects and account books.

Article 4 The main tasks of financial management

(1) To raise, manage and use funds in accordance with the law and in a reasonable manner, economize on expenditure and ensure the smooth progress of all work.

(2) To establish and improve the internal financial management system, strengthen accounting supervision, and effectively prevent the occurrence of illegal acts.

(3) To maintain the integrity and safety of property and materials and give full play to their economic benefits.

(4) to conduct financial analysis and propose effective improvement measures and methods in time when problems are found; Participate in unit economic decision-making, when good leadership staff.

Chapter three income management

Article 5 Contents of income

According to the articles of association and the accounting System of non-governmental non-profit organizations, the income includes the income obtained from the business activities carried out by the Association, which leads to the increase of net assets or the income of service potential in the current period. Its sources include donation income, membership fee income, service provision income, government subsidy income, investment income, commodity sales income and other income.

(1) Donation income refers to the income obtained from receiving donations from other units and individuals.

(2) Membership fee income refers to the fees collected from members in accordance with the articles of association and other provisions.

(3) The term "income from providing services" refers to the income derived from providing services to its service objects in accordance with the articles of association and other provisions, including the income from purchasing services by the Science and Technology Association of the Hi-tech Zone, the Bureau of Social Undertakings and other government departments.

(4) Government subsidy income refers to the income derived from receiving subsidies from government departments or government agencies.

(5) The term "income from sales of commodities" refers to income derived from the sale of relevant commodities in accordance with relevant regulations.

(6) Investment income refers to the net profit or loss of investment obtained as a result of outbound investment.

(7) Other income refers to income other than the income from the main business activities mentioned above, such as net income from the disposal of fixed assets, net income from the disposal of intangible assets and interest income.

Article 6 Administration of income

(1) The business income of saEFI shall strictly abide by and implement the current charging policies and management system of the Ministry of Civil Affairs, the Ministry of Finance and other countries, as well as the rules of the SAEFI's articles of association and membership fee standards, and reasonably charge fees according to the prescribed scope; The lawful income obtained in accordance with state regulations must be used in the business activities stipulated in the articles of association.

(2) Give full play to the talent, information, management and other advantages of the Association, actively and reasonably organize the income.

(3) All incomes must be recorded in the accounts; no private coffers shall be set up to hold cash and accounts shall be kept outside the accounts.

(4) According to the relevant provisions, the various incomes obtained shall be managed by classification, with special funds used for special purposes.

(5) The labor service donation accepted by saEFI shall be disclosed in the notes to the accounting statements.

(6) When the Association undertakes projects of national and local governments, the financial management of relevant projects shall be implemented in accordance with the measures formulated by the government management department.

Article 7 Principles and requirements for accepting social donations

In accepting donations from all sectors of society, the principle of voluntariness and gratuitousness shall be adhered to, and apportionment by force or in any disguised form shall not be allowed. To accept donations, a donation contract or letter of intent should be signed with the donor, stating the amount of donation and the purpose of the fund, and a valid unified receipt should be issued to the donor for accepting donations. The proceeds of the donation must be used for the purpose specified in the contract or letter of intent, and the donor must be informed of the use of the donation funds.

Article 8 Principles and requirements for the collection of membership dues

The collection of membership dues must strictly follow the provisions of the Notice of the Ministry of Civil Affairs and the Ministry of Finance on The Cancellation of The Registration Of Membership Dues Standards for Social Organizations and Standardize the Management of Membership Dues (No. 166 [2014]), and the payer must be provided with the receipt of membership dues uniformly printed by the financial department when collecting membership dues.

Article 9 The membership fee income of the special committee shall be deposited into the bank account of the Association for unified management, and the special account shall be calculated according to the name of the special committee.

Chapter four expenditure management

Article 10 Scope of expenditure

According to the accounting System of non-governmental non-profit organizations, the expenditure includes the outflow of economic benefits or service potential that occurs for the purpose of carrying out the business activities stipulated in the articles of association and leads to the decrease of net assets in the current period. According to its function, it is divided into business activity cost, management cost, financing cost and other cost.

Where expenses belong to a number of operational activities or are incurred in conjunction with operational activities, management activities and financing activities, and cannot be directly attributed to a certain category of activities, they shall be allocated among the activities in a reasonable manner.

Article 11 Principles and requirements for expenditures

(1) Expenditures must strictly follow the relevant state financial and accounting systems, consciously abide by the financial and economic disciplines, and all expenditures of the Association must be handled in accordance with the prescribed procedures and brought into the budget management, see Chapter V budget management for details.

(2) Approval and payment process:

Attn fill the expense account, head of the first trial (if any) ⇒ ⇒ project for examination and approval of secretary-general of the party branch secretary of the audit review ⇒ ⇒ cashier U aegis ⇒ cashier bank payment voucher (or cash reimbursement, there is no subsequent net silver check approval process) review (authorization limit) ⇒ ⇒ party branch secretary, secretary general of the payment audit (single amount more than 100000 yuan of money).

(3) The expenditure must be conducive to the expansion and development of the association's business, serve the community and serve the members; We should implement the principle of determining expenditure by income, practicing thrift and acting within our means, and improve the efficiency of the use of funds.

(4) Establish and improve the reimbursement system of funds, and all expenditures should be obtained with legitimate and authentic original vouchers.

(5) Strengthen the management of funds, strictly implement the system of reimbursement of funds, and shall not itemize and disburse funds unrelated to the activities of the Association. No unit, department or individual may, without authorization, withhold, seize or misappropriate funds. It is strictly prohibited to use our account for other entities or individuals.

Article 12 For the use of funds of the special committee, the person in charge of the special committee shall put forward an application plan in advance. After the plan is examined and verified by the office and submitted to the corresponding leaders for approval, it shall be handled in accordance with Article 11 and the Expense reimbursement System.

Article 13 Limits of authority for examining and approving expenditures

(1) If the single expenditure or the overall expenditure of a special activity is more than 100,000 yuan (including 100,000 yuan), the standing Council shall make a resolution;

(2) If the single expenditure or the overall expenditure of a special activity is more than 10,000 yuan (including 10,000 yuan), it shall be approved by the legal representative;

(3) A single expenditure or the overall expenditure of a special activity less than 10,000 yuan shall be approved by the Secretary-General.

Chapter five budget management

Article 14 The budget of SAEFI includes two kinds, one is the overall annual budget and the other is the project budget.

Article 15 Compilation of the budget

(1) compiling the annual budget

WWF will start the compilation of the overall annual budget for the next year in October and complete the compilation by December. The preparation of the annual budget is divided into two parts. One part is the fixed expenses of the association, such as the salary of all staff, social security, rent and other daily necessary expenses, which are provided by the office. The other part is direct project expenditure and other flexible expenditure, which is provided by each project leader and each department head. In addition, it includes the estimated amount and progress of the collection, which is provided by the fundraiser or donor. The financial department will compile and complete the annual budget.

(2) Compiling the project budget

The compilation of the project budget is also divided into two parts. One part is the direct project expenditure, including the personnel cost, site cost, materials, transportation and other expenses directly related to the project development. The other part is indirect project expenditure, such as shared management cost, etc., and the amount and proportion of this part shall be negotiated between the project leader and the project employer. In addition, it also includes the expected collection amount and progress. Project budget preparation shall be provided by the project leader, and the financial department shall summarize and compile the final project budget.

Article 16 Control and adjustment of budgets

(1) In principle, all expenditures of the Association shall be subject to budget management, and funds without budget shall not be paid.

(2) For the temporary increase of extrabudgetary expenditures due to special reasons, the applicant shall prepare the budget for the temporary expenditures, which shall be brought into the budget management after the examination and approval process is carried out.

(3) The responsible person of the department shall be responsible for the budget implementation of the department, and the responsible person of the project shall be responsible for the budget implementation. The responsible person shall strictly control the budget implementation. Expenditures exceeding the budget shall be explained in writing, and the implementation shall be subject to the approval of the Secretary-General.

(4) The financial Department shall timely communicate with leaders and project leaders regarding the large deviations occurred in the budget implementation process, and make adjustments in the project or finance after the approval process.

Article 17 Analysis of budget differences

(1) Analysis of differences between annual final accounts and budgets

The financial Department shall complete the annual final accounts and budget variance analysis of the previous year before February each year, and put forward constructive suggestions for the formulation of the future annual budget.

(2) Analysis of differences between the final accounts of projects and budgets

The project leader shall complete the variance analysis of the final accounts and budget within 20 days after the completion of the project and make constructive suggestions for the future development of the project budget. The completion time of the final account report and variance analysis of the project can be adjusted according to the requirements of the project employer or fund provider.

Chapter six monetary fund management

Article 18 The term "monetary funds" as used in this system means cash, bank deposits and other monetary funds owned or controlled by the Association.

Article 19 Cash Management

(1) According to the amount of cash used by the Association and the frequency of cash withdrawal from the bank, the cash balance shall not exceed $3,000. The cash exceeding the inventory limit shall be deposited in the bank where the account is opened without delay.

(2) Businesses to be paid in cash mainly include: salaries, bonuses, subsidies and benefits, remuneration for personal services, travel expenses, sporadic expenditures below the starting point of settlement (1,000 yuan), payments that cannot be settled by the bank under special circumstances, and other expenditures determined by the People's Bank of China that need to be paid in cash.

The business which does not fall within the scope of cash expenditure shall be paid through bank settlement.

(3) Cash income obtained must be recorded in the accounts in a timely manner.

(4) the commission departments for the convenience of work, the approved can be in to collect dues, continuing education, during the credit authentication and so on, appoint specialized personnel on-site cash, and issue receipts bills and receipts from make out an invoice, received in cash, the ticket, check, deposited in the bank regularly, regularly with cashier to handover.

(5) Strict examination and approval procedures must be followed for lending funds, and unauthorized appropriation or lending of monetary funds is strictly prohibited.

(6) The cashier shall take inventory of cash at the end of each month, and the accountant shall be responsible for supervising the inventory and preparing the Cash Inventory Table. Ensure cash book balance is in line with actual inventory. Find out the reason and deal with it.

Article 20 Bank deposit management

(1) Our bank payment mainly includes: except cash payment, all the business shall be paid through the bank.

(2) If there is any difference between the bank statement and the bank book amount at the end of the month, the cashier shall be responsible for preparing the Bank Reconciliation statement, and the accountant shall be responsible for auditing.

(3) The reserved bank seals of the account shall be kept separately. One person cannot keep all the reserved bank seals and bank bills at the same time. The personal name seal shall be kept by the office director, and the special financial seal by the accountant; The cheque is kept by the cashier.

(4) To open an online bank, three U shields must be set up, namely "payment document making application", "approval and payment" and "supervisor". The three U shields should be kept separately; the U shield of "payment document making application" should be kept by the cashier; the U shield of "approval and payment" should be kept by the office director; the U shield of "supervisor" should be kept by the secretary-general; and the payment password should be kept by the cashier.

Article 21 Management of POS terminals

(1) Our business of USING POS machines is mainly to collect fees, continuing education, credit recognition and other fees, which shall not be used as a payment tool for payment business.

(2) THE POS terminals shall be kept by the office. The users shall register with the depository when using the POS terminals. The POS terminals shall be used only after the approval and confirmation of the depository. The user shall be responsible for the POS terminal during the service period and return it to the depository within one working day after the payment is completed. The depository shall recover the POS terminal after checking without error.

(3) The user shall check the fare payment on the day he/she uses the POS machine to collect fees, fill in the Charge Record Form, and hand over the fare payment to the cashier within 5 working days.

Article 22 WeChat merchant platform management

(1) the business carried out by WeChat merchant platform mainly includes collection of membership dues, continuing education, credit recognition and other fees and refund after approval, which shall not be used as a payment tool.

(2) the administrator of WeChat merchant platform shall be the cashier, who is mainly responsible for the authorization of the store manager of WeChat merchant platform, checking of fees and withdrawal and refund, and the cashier shall not concurrently hold the post of withdrawal password custodian.

(3) the store manager of WeChat merchant platform is mainly responsible for the authorization of WeChat merchant platform users, and the store manager of WeChat merchant platform cannot concurrently serve as the depository of withdrawal password.

(4) During the period of collecting membership dues, continuing education, credit recognition, etc., special personnel (authorized by the store manager) shall be appointed to be responsible. The collected money shall be checked on the same day, and the Fee Record form shall be filled out. The ticket money shall be handed over to the cashier within 5 working days. After the handover, the store manager shall close the WeChat user rights in a timely manner.

(5) The cashier shall be responsible for the charge refund business and refund according to the payment application form after verification.

(6) The cashier shall check the charges every week, and transfer the funds into the basic bank account of the Commission together with the depository of the withdrawal password after the check is correct.

Article 23 Management of Alipay platform

(1) The business carried out by the Association using the Alipay platform is mainly related to the approved collection of membership dues, the recognition of continuing education and other fees, and shall not be used as a payment tool for payment business.

(2) The login password of the Alipay platform system shall be kept by the cashier. After being approved by the cashier, special fee-paying personnel can be authorized to log in. The login password shall be changed every 6 months. The cashier cannot keep the withdrawal password at the same time.

(3) During the period of collecting membership dues, continuing education, credit recognition, etc., special personnel (authorized by the cashier) shall be appointed to be responsible. The collected money shall be checked on the same day, and the Fee Record form shall be filled out. The money shall be handed over to the cashier within 5 working days.

(4) The cashier shall check the charges every week, and transfer the funds into the basic bank account of the Commission together with the depository of the withdrawal password after the check is correct.

Chapter seven property and material management

Article 24 Classification of property and materials

Property and materials include fixed assets, materials, low-value consumables, etc. :

(1) Fixed assets include houses, buildings, special equipment, general equipment, cultural relics, exhibits, bulk books, audio-visual products and other fixed assets. Items with a higher unit value and a life of more than one year can be considered as fixed assets to be recorded and a fixed assets account established.

(2) Materials and materials refer to those materials which cannot be kept in their original form after being used or which are gradually consumed.

(3) Low-value consumables refer to all kinds of articles with low unit value, easy to be consumed, not up to the standard of fixed assets, and not falling within the scope of materials and materials.

Article 25 Requirements for the administration of property and materials

Special departments or personnel shall be designated to be specifically responsible for the registration and filing of property and materials. Procedures for acceptance inspection, distribution, storage and inspection shall be established, and proper storage and economical use shall be made to prevent loss, damage and waste.

Article 26 Requirements for the administration of fixed assets

(1) Take regular inventory of fixed assets, find out the reasons for the surplus and deficit of fixed assets in time, write a written report, and after approval by the Board of Governors, finish the disposal before the final settlement. The surplus fixed assets shall be recorded at their fair value and recorded in the current income; The fixed assets in inventory deficit shall be included in the current expense after deducting the indemnity (the fault person or the insurance company, etc.) and the residual value.

(2) The purchase, use and disposal of fixed assets of the SaEFI shall strictly comply with relevant state regulations, establish procedures for the purchase, use and disposal of fixed assets, and conduct detailed accounting for the purchase, construction, sale, liquidation, scrapping and internal transfer of fixed assets.

Chapter eight the use of charge tickets

Article 27 SaEFI shall issue corresponding bills according to the nature of income. Special receipts shall be issued for membership dues income, special receipts for donations shall be issued for donation income, tax invoices shall be issued for service income, and tax payment shall be paid according to law.

Article 28 All receipts shall be registered and managed by the accountant, and the cashier shall receive and be responsible for keeping and issuing the receipts, which shall be reviewed by the accountant.

If other departments of saEFI designate special persons to collect cash and issue bills during the period of collecting membership dues, continuing education, credit recognition, etc., the special persons shall register and collect the corresponding bills at the cashier's office. Upon receipt of the bill and payment with the cashier, the cashier shall cancel the bill at the cashier's office after both parties have checked it out.

The receipts shall be kept with serial numbers, and the receipts, bookkeeping and stub shall be discarded together.

The receipt, purchase, verification and cancellation of invoices and financial bills shall be handled by the cashier according to the relevant requirements of the tax bureau and the financial department.

Article 29 The special financial seal of THE Association shall be kept by the accountant, and the cashier shall affix his seal when issuing the receipt bill (except the invoice); Special seal for invoice shall be kept by the designated invoice issuing personnel, and shall be registered in the accounting office for filing, and shall only be used for issuing invoices and sealing.

Chapter nine financial supervision

Article 30 In accordance with the provisions of the Regulations on the Administration of The Registration of Social Organizations, the legal representative of the SaEFI shall be audited for leaving the office upon change.

Article 31 Financial personnel shall conscientiously perform their supervisory duties and exercise financial supervision over all financial revenues and expenditures. Financial staff should participate in the study and formulation of the plan for all major activities of the Association, if it involves a large amount of income and expenditure.

Article 32 The new term of saEFI shall carry out financial audit, report the financial work to the general meeting (or representative meeting), publish the income and expenditure, and accept the review of the general meeting (or representative meeting) in accordance with the provisions of the articles of association.

Report the financial status to the competent business unit and civil affairs department as required during the annual inspection. The financial work of the Association shall consciously accept the supervision and administration of the competent business units and civil affairs departments, and accept the supervision and inspection of financial, auditing, taxation and other departments.

Article 33 Persons who violate financial and economic discipline shall be severely dealt with.

Article 34 These Measures shall be submitted to the competent department of business for the record and shall be implemented as of the date of promulgation.

Article 35 SaEFI shall revise and supplement these measures in a timely manner in accordance with the relevant national regulations on financial management and the new requirements of the higher administrative authorities.

Chapter ten Others

Article 36 This system shall be deliberated and approved by the representative congress of the Board of Governors, implemented from January 1th, 2020, and interpreted by the Finance Department.