Recently, the State Administration of Religious Affairs launched the "Measures for the Financial Management of Venues for Religious Activities", which will come into force on June 1.
The "Measures" were jointly formulated by the State Administration for Religious Affairs and the Ministry of Finance, with ten chapters and fifty-five articles, "improving the financial management system for religious activity sites", according to the WeChat of United Front Work Department.
The "Measures" stipulate that religious activity sites shall establish and improve internal financial management systems and financial management institutions, and major matters shall be decided after study by the venue management organization. The sites should implement the accounting system for non-governmental non-profit organizations, setting up accounting books in accordance with the law, with accounting files established and properly kept. It requires the sites to formulate an income budget and an expenditure budget, to deposit all kinds of income into the bank settlement account of the unit, rather than into personal accounts, and to use the income for the site activities, instead of for distribution or for fields and activities prohibited by national laws and regulations. It says the venues should formulate an asset management system to strengthen the management of their current assets, fixed assets, intangible assets, cultural relics and cultural assets. The "Measures" clarify the supervisory responsibilities of religious affairs departments and financial departments, as well as the supervisory rights of financial personnel, religious clergy, donors and religious people.
Article 21 states, “Religious activity venues should generally formulate an annual budget for the venue, which ought to be reported it to the registration management authority for the record, and be notified to local religious believers in an appropriate manner.”
Article 26 reads, "The donation box in a religious activity site should be managed by three designated people and be opened when three people are present at the same time. The amount of donations should be counted and registered on the spot and be handed to the financial persons for entry. ”
The "Measures" mentions that the land used for religious activities and the real estate should be applied for real estate registration in accordance with the law, and a real estate certificate should be obtained. Religious activity sites shall provide the registration management authority with the financial and accounting reports of the previous year, as well as the acceptance and use of donations, within the first three months of the second year.
- Translated by Abigail Wu
近日，国家宗教事务局公布了《宗教活动场所财务管理办法》，自2022年6月1日起施行《办法》的公布施行。
《办法》由国家宗教事务局和财政部联合制定，共十章五十五条，“完善了宗教活动场所财务管理制度”。
《办法》规定，宗教活动场所应当建立健全内部财务管理制度和财务管理机构，重大事项经场所管理组织研究决定；执行民间非营利组织会计制度，依法设置会计账簿，建立并妥善保管会计档案；制定收入预算和支出预算，各项收入存入单位银行结算账户，不得存入个人账户，并应当用于与本场所宗旨相符的活动，不得用于分配，不得用于国家法律法规禁止的领域、活动；制定资产管理制度，加强对流动资产、固定资产、无形资产、文物文化资产等的管理。《办法》明确宗教事务部门和财政部门的监管职责，以及场所财务人员、宗教教职人员、捐赠人和信教公民的监督权利。
其中，第二十一条说：“宗教活动场所一般应当制定本场所的年度预算，报登记管理机关备案，并以适当方式通报当地信教公民。”
第二十六条：“宗教活动场所设有捐款箱的，应当指定三人管理捐款箱。开启捐款箱应当有三人同时在场，当场清点捐款数额并登记，由三人签字后交本场所财务人员入账。
《办法》提到，宗教活动场所使用的土地和拥有的房屋等不动产，应当依法申请不动产登记，领取不动产权证书。宗教活动场所应当于每年年度终了后三个月内向登记管理机关提供上年度财务会计报告，以及接受和使用捐赠情况等。
http://www.fuyinshibao.cn/article/index/id/61936
《宗教活动场所财务管理办法》公布，今年6月1日起施行！
Recently, the State Administration of Religious Affairs launched the "Measures for the Financial Management of Venues for Religious Activities", which will come into force on June 1.
The "Measures" were jointly formulated by the State Administration for Religious Affairs and the Ministry of Finance, with ten chapters and fifty-five articles, "improving the financial management system for religious activity sites", according to the WeChat of United Front Work Department.
The "Measures" stipulate that religious activity sites shall establish and improve internal financial management systems and financial management institutions, and major matters shall be decided after study by the venue management organization. The sites should implement the accounting system for non-governmental non-profit organizations, setting up accounting books in accordance with the law, with accounting files established and properly kept. It requires the sites to formulate an income budget and an expenditure budget, to deposit all kinds of income into the bank settlement account of the unit, rather than into personal accounts, and to use the income for the site activities, instead of for distribution or for fields and activities prohibited by national laws and regulations. It says the venues should formulate an asset management system to strengthen the management of their current assets, fixed assets, intangible assets, cultural relics and cultural assets. The "Measures" clarify the supervisory responsibilities of religious affairs departments and financial departments, as well as the supervisory rights of financial personnel, religious clergy, donors and religious people.
Article 21 states, “Religious activity venues should generally formulate an annual budget for the venue, which ought to be reported it to the registration management authority for the record, and be notified to local religious believers in an appropriate manner.”
Article 26 reads, "The donation box in a religious activity site should be managed by three designated people and be opened when three people are present at the same time. The amount of donations should be counted and registered on the spot and be handed to the financial persons for entry. ”
The "Measures" mentions that the land used for religious activities and the real estate should be applied for real estate registration in accordance with the law, and a real estate certificate should be obtained. Religious activity sites shall provide the registration management authority with the financial and accounting reports of the previous year, as well as the acceptance and use of donations, within the first three months of the second year.
- Translated by Abigail Wu
State Administration of Religious Affairs Launches the 'Measures for the Financial Management of Venues for Religious Activities'
