更新时间:2024-09-07
教育部、财政部、科学技术部、文化和旅游部、国家体育总局联合印发《校外培训机构财务管理暂行办法》
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Law-Related Education for Juveniles   ·   2024年9月7日   ·   2023年 第3期  
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AI 摘要

The Management Measures aim to standardize the financial management of off campus training institutions, prevent and control economic risks, enhance governance capabilities, and safeguard the rights and interests of stakeholders. Clarify the financial management system, require party organizations to participate in decision-making and supervision, and have the legal representative responsible for financial authenticity. Standardize fundraising, prohibit listed companies and foreign investment in compulsory education subject training, and prohibit primary and secondary schools from participating in training institutions. In terms of fund operation, regulations are in place for centralized revenue management, pre fee supervision, contract signing, and refunds. Financing and training service fees are required to be mainly used for training business. Asset and liability management emphasizes asset security, prohibits non-profit institutions from providing external guarantees, clarifies the direction of loan use, and establishes debt risk warnings. Profit distribution specifies the use and distribution of net assets, and non-profit organizations are not allowed to distribute dividends. Financial liquidation regulations stipulate the liquidation situation, subject, and order of property settlement, with priority given to the settlement of student training fees. Require the preparation of financial accounting reports, establishment of internal audit and audit disclosure systems, improvement of internal controls, and disclosure of related party transaction information. The relevant departments will guide the implementation, standardize training behavior, and safeguard the interests of the masses.

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