Recently, the National Religious Affairs Administration and the Ministry of Finance jointly promulgated the Measures for the Financial Management of Religious venues (“the Measures”).
On the promulgation, the head of the National Religious Affairs Administration met the press, answering relevant reporter questions on the formulation of the Measures, according to the WeChat of "United Front Work Department".
Q: Please introduce the necessity of formulating the Measures.
A: The formulation of the Measures is an urgent need to safeguard the religious venues and the legitimate rights and interests of believers. After the promulgation of the Measures on the Supervision and Management of Financial Affairs of Venues for Religious Activities (Trial) in 2010, the financial management level has been obviously improved in religious venues by carrying out special work, promoting the establishment of financial management system, opening bank settlement accounts for institutions, and using unified social credit codes. However, there are still outstanding irregular financial management problems in some places, and the legitimate rights and interests of religious circles have been infringed upon. In this regard, religious figures, believers and relevant sectors have called for further strengthening the financial supervision and management of religious venues.
The formulation of the Measures is important to thoroughly implement the Regulations on Religious Affairs. In 2017, the newly revised Regulations on Religious Affairs clarified that religious venues are non-profit organizations, and made further provisions on strengthening the financial management. Therefore, it is necessary to improve the relevant system, ensure the non-profit feature of religious venues, prevent the property loss, and guide religious circles to make rational use of religious property and income. More than ten years' practice after the promulgation of the Trial has provided a solid foundation for the formal measures for financial management of religious venues.
Q: Please tell us about the process of formulating the Measures.
A: In the first half of 2020, the National Religious Affairs Administration and the Ministry of Finance initiated the drafting work. The draft solicited opinions from relevant departments of the central and state government organizations, national religious organizations, united front, financial and religious work departments of provinces (autonomous regions and municipalities directly under the Central Government), and relevant experts and scholars. According to the Legislation Law and the Regulations on Procedures for the Formulation of Rules, the draft was open to the public for comments from November 5th to December 5th, 2021, on the website of the Ministry of Justice of the PRC. According to the collected opinions and suggestions, the National Religious Affairs Administration and the Ministry of Finance revised and improved the Measures. The formulation process of the Measures fully reflects the requirements of scientific lawmaking, democratic lawmaking and lawmaking according to law.
Q: Compared with the Trial, what’s new in the Measures?
A: Since the implementation of the Trial, it has played an important role in regulating the financial behavior of religious venues. On its basis, the Measures further improve the relevant regulations on financial management of religious venues. First, the word "supervision" is deleted from the title, emphasizing the focus on strengthening the standardized financial management within religious activity sites. The second is to improve the internal management mechanism of religious venues, add a chapter on "Financial Management Institutions and Personnel", and make clear provisions on the responsibilities of financial management institutions, the avoidance, restrictions and duties of members. The third is to add the relevant contents of ensuring the property safety of religious activities sites. For example, it is stipulated that the income of religious venues shall not be collected through personal Alipay or WeChat accounts or through other Internet payment methods. When accepting donations, the donor shall be given a receipt with a uniform number printed by the religious affairs department of the provincial government. Income shall not be used in areas and activities prohibited by laws and regulations. The religious venues shall not participate in illegal private lending or any form of illegal financial activities, and so on. The fourth is to improve the supervision mechanism, which adds the financial department's guidance and supervision duties, religious groups' assistance in management duties, and the supervisory power of donors and legal person supervisors of religious venues.
Q: What are the provisions on regulating the financial behavior of religious venues?
A: The Measures mainly have the following provisions in regulating the financial behavior of places of religious venues:
First is to establish and improve the internal management mechanism. The Measures require that religious venues establish and improve internal financial management systems, set up financial management institutions, and equip them with necessary financial personnel. Under the leadership of the venue management organization, the financial management institution shall conduct unified management of the venue financial affairs. Major issues related to financial management must be decided by the collective consultation of the venue management organization.
The second is to standardize accounting management. Religious venues shall implement the state accounting system of the relevant non-governmental non-profit organizations, lawfully set up accounting books, and adopt the debit-credit bookkeeping method for accounting. An approved institution can be entrusted to keep accounts according to needs. The financial accounting report of the previous year shall be provided to the religious affairs department within three months after the end of each year.
The third is to standardize income and expenditure management. Religious venues shall generally formulate annual income budget and expenditure budget. All income should be recorded in time and deposited in the bank settlement account for institution, not in personal accounts, and not be collected through personal Alipay, WeChat and other Internet payment methods. When accepting donations, the donor shall be given a receipt with a uniform number printed by the religious affairs department of the provincial government, and the donation box shall be co-managed by three people. The income shall be used for activities consistent with the purpose of this place, and shall not be used for distribution, or in areas and activities prohibited by laws and regulations. Financial expenditure examination and approval system shall be implemented and large expenditures shall be subject to the collective consultation and consent of the venue management organization. The venues shall not participate in illegal private lending and any form of illegal financial activities.
The fourth is to standardize asset management. Religious venues should establish an asset management system, strengthen the management of current assets, fixed assets, intangible assets, cultural relics and assets, and ensure the safety of assets.
Q: What are the provisions on financial supervision of religious venues?
A: The Measures clarify the supervision right of different bodies to religious venues.
First, the religious affairs department and the finance department should guide the religious venues to establish and improve the internal financial management system, check the implementation of the system, urge the religious venues with problems to make rectification, and lawfully punish the illegal acts. The religious affairs department, finance department and relevant governmental departments can organize financial and asset inspections and audits of religious venues.
Second, the religious organizations should assist and urge religious venues to establish and improve the internal financial management system, and help religious venues with financial management problems to make rectification.
Third, religious venues should regularly announce the income and expenditure, the acceptance and use of donations in an appropriate manner, and accept the supervision of religious personnel, donors and believers of the venue. The reasonable opinions and suggestions put forward by donors and believers shall be adopted by the venue management organization who may give feedback to donors and believers appropriately. For this religious venue as a legal person, its financial management institution and its work shall be supervised by the supervisor of the venue.
Fourth, financial personnel in religious venues have the right to exercise financial supervision in accordance with the Accounting Law of the People's Republic of China and other relevant regulations, and put forward opinions on illegal financial acts and report them to the registration management agency and other relevant departments.
- Translated by Oliver Zuo
近日，国家宗教事务局和财政部联合公布了《宗教活动场所财务管理办法》（以下简称《办法》）。《办法》公布之际，国家宗教事务局负责人就《办法》的制定出台有关问题，回答了记者的提问。
问：请介绍一下制定《办法》的必要性。
答：制定《办法》是维护宗教活动场所和信教群众合法权益的迫切需要。2010年《宗教活动场所财务监督管理办法（试行）》出台后，通过开展专项工作，推动宗教活动场所建立财务管理制度、开立单位银行结算账户、办理统一社会信用代码等，场所财务管理水平有了明显提高。但是，一些场所财务管理不规范问题依然突出，宗教界合法权益受到了侵害，对此，宗教界人士、信教群众和社会有关方面呼吁，要求进一步加强对宗教活动场所财务的监督管理。
制定《办法》是深入贯彻《宗教事务条例》的重要举措。2017年新修订《宗教事务条例》明确了宗教活动场所是非营利性组织，对加强宗教活动场所财务管理作了进一步规定。为此，需要完善相关制度，保证宗教活动场所的非营利性，防止其财产流失，引导宗教界合理利用宗教财产和收益。《宗教活动场所财务监督管理办法（试行）》出台后的十多年实践，为出台正式的宗教活动场所财务管理办法提供了坚实的基础。
问：请介绍一下制定《办法》的过程。
答：2020年上半年，国家宗教事务局与财政部启动了《办法》的起草工作。《办法》稿征求了中央和国家机关有关部门，各全国性宗教团体，各省（自治区、直辖市）统战、财政、宗教工作部门，以及有关专家学者的意见。按照《立法法》和《规章制定程序条例》，《办法》征求意见稿于2021年11月5日至12月5日在中国政府法制信息网面向社会公开征求意见。根据收集到的意见建议，国家宗教事务局与财政部对《办法》进行了修改完善。《办法》的制定过程充分体现了科学立法、民主立法、依法立法的要求。
问：对比《宗教活动场所财务监督管理办法（试行）》，《办法》有哪些新规定？
答：《宗教活动场所财务监督管理办法（试行）》施行以来，对规范宗教活动场所财务行为发挥了重要作用。《办法》在《宗教活动场所财务监督管理办法（试行）》的基础上，进一步完善了宗教活动场所财务管理的相关规定。一是《办法》的标题删去了“监督”二字，强调《办法》侧重于加强宗教活动场所内部的财务规范管理。二是完善宗教活动场所内部管理机制，增设“财务管理机构和人员”一章，对财务管理机构的职责，组成人员的任职回避、任职限制条件、职责等作出明确规定。三是增加了保证宗教活动场所财产安全的相关内容。如规定宗教活动场所各项收入不得通过个人的支付宝、微信等互联网支付方式收取；接受捐赠应当给捐赠者出具省级人民政府宗教事务部门统一印制编号的收据；收入不得用于法律法规禁止的领域、活动；不得参与非法民间借贷以及任何形式的非法金融活动，等等。四是完善了监督机制。增加了财政部门指导、监督职责和宗教团体协助管理职责，以及捐赠人、宗教活动场所法人监事（监事会）的监督权等。
问：《办法》在规范宗教活动场所的财务行为方面有哪些规定？
答：《办法》在规范宗教活动场所财务行为方面主要有以下规定：
一是建立健全内部管理机制。《办法》要求，宗教活动场所建立健全内部财务管理制度，成立财务管理机构，配备必要的财务人员。财务管理机构在本场所管理组织的领导下对场所的财务进行统一管理。涉及财务管理的重大事项须经场所管理组织集体研究决定。
二是规范会计核算管理。宗教活动场所应当执行国家有关民间非营利组织的会计制度，依法设置会计账簿，采用借贷记账法进行会计核算。可以根据需要委托经批准设立的机构代理记账。于每年年度终了后三个月内向宗教事务部门提供上年度财务会计报告。
三是规范收支管理。宗教活动场所一般应当制定年度收入预算和支出预算。各项收入应当及时入账，并存入单位银行结算账户，不得存入个人账户，不得通过个人的支付宝、微信等互联网支付方式收取。接受捐赠，应当给捐赠者出具省级人民政府宗教事务部门统一印制编号的收据，捐款箱应当由三人管理。收入应当用于与本场所宗旨相符的活动，不得用于分配，不得用于法律法规禁止的领域、活动。执行财务支出审批制度，大额支出应当经场所管理组织集体研究同意。不得参与非法民间借贷以及任何形式的非法金融活动。
四是规范资产管理。宗教活动场所应当制定资产管理制度，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，确保资产安全。
问：《办法》在宗教活动场所财务监督方面有哪些规定？
答：《办法》明确了不同主体对宗教活动场所的监督权。
一是宗教事务部门和财政部门应当指导宗教活动场所建立健全内部财务管理制度，检查制度执行情况，督促存在问题的宗教活动场所进行整改，依法对违法违规行为进行处罚。宗教事务部门、财政部门以及有关政府部门可以组织对宗教活动场所进行财务、资产检查和审计。
二是宗教团体应当协助、督促宗教活动场所建立健全并执行内部财务管理制度，帮助财务管理存在问题的宗教活动场所进行整改。
三是宗教活动场所应当定期以适当方式公布财务收支情况和接受、使用捐赠情况，接受本场所宗教教职人员、捐赠人和信教公民的监督。捐赠人和信教公民提出的合理意见和建议，场所管理组织应当采纳，并以适当方式向捐赠人和信教公民反馈。登记为法人的宗教活动场所，其财务管理机构及其工作应当接受本场所监事（监事会）的监督。
四是宗教活动场所的财务人员有权按《中华人民共和国会计法》以及其他有关规定行使财务监督权，对涉及财务的违法行为，提出意见并向本场所登记管理机关和其他有关部门反映。
来源：统战新语
http://www.fuyinshibao.cn/article/index/id/61937
国家宗教事务局负责人就《宗教活动场所财务管理办法》答记者问
Recently, the National Religious Affairs Administration and the Ministry of Finance jointly promulgated the Measures for the Financial Management of Religious venues (“the Measures”).
On the promulgation, the head of the National Religious Affairs Administration met the press, answering relevant reporter questions on the formulation of the Measures, according to the WeChat of "United Front Work Department".
Q: Please introduce the necessity of formulating the Measures.
A: The formulation of the Measures is an urgent need to safeguard the religious venues and the legitimate rights and interests of believers. After the promulgation of the Measures on the Supervision and Management of Financial Affairs of Venues for Religious Activities (Trial) in 2010, the financial management level has been obviously improved in religious venues by carrying out special work, promoting the establishment of financial management system, opening bank settlement accounts for institutions, and using unified social credit codes. However, there are still outstanding irregular financial management problems in some places, and the legitimate rights and interests of religious circles have been infringed upon. In this regard, religious figures, believers and relevant sectors have called for further strengthening the financial supervision and management of religious venues.
The formulation of the Measures is important to thoroughly implement the Regulations on Religious Affairs. In 2017, the newly revised Regulations on Religious Affairs clarified that religious venues are non-profit organizations, and made further provisions on strengthening the financial management. Therefore, it is necessary to improve the relevant system, ensure the non-profit feature of religious venues, prevent the property loss, and guide religious circles to make rational use of religious property and income. More than ten years' practice after the promulgation of the Trial has provided a solid foundation for the formal measures for financial management of religious venues.
Q: Please tell us about the process of formulating the Measures.
A: In the first half of 2020, the National Religious Affairs Administration and the Ministry of Finance initiated the drafting work. The draft solicited opinions from relevant departments of the central and state government organizations, national religious organizations, united front, financial and religious work departments of provinces (autonomous regions and municipalities directly under the Central Government), and relevant experts and scholars. According to the Legislation Law and the Regulations on Procedures for the Formulation of Rules, the draft was open to the public for comments from November 5th to December 5th, 2021, on the website of the Ministry of Justice of the PRC. According to the collected opinions and suggestions, the National Religious Affairs Administration and the Ministry of Finance revised and improved the Measures. The formulation process of the Measures fully reflects the requirements of scientific lawmaking, democratic lawmaking and lawmaking according to law.
Q: Compared with the Trial, what’s new in the Measures?
A: Since the implementation of the Trial, it has played an important role in regulating the financial behavior of religious venues. On its basis, the Measures further improve the relevant regulations on financial management of religious venues. First, the word "supervision" is deleted from the title, emphasizing the focus on strengthening the standardized financial management within religious activity sites. The second is to improve the internal management mechanism of religious venues, add a chapter on "Financial Management Institutions and Personnel", and make clear provisions on the responsibilities of financial management institutions, the avoidance, restrictions and duties of members. The third is to add the relevant contents of ensuring the property safety of religious activities sites. For example, it is stipulated that the income of religious venues shall not be collected through personal Alipay or WeChat accounts or through other Internet payment methods. When accepting donations, the donor shall be given a receipt with a uniform number printed by the religious affairs department of the provincial government. Income shall not be used in areas and activities prohibited by laws and regulations. The religious venues shall not participate in illegal private lending or any form of illegal financial activities, and so on. The fourth is to improve the supervision mechanism, which adds the financial department's guidance and supervision duties, religious groups' assistance in management duties, and the supervisory power of donors and legal person supervisors of religious venues.
Q: What are the provisions on regulating the financial behavior of religious venues?
A: The Measures mainly have the following provisions in regulating the financial behavior of places of religious venues:
First is to establish and improve the internal management mechanism. The Measures require that religious venues establish and improve internal financial management systems, set up financial management institutions, and equip them with necessary financial personnel. Under the leadership of the venue management organization, the financial management institution shall conduct unified management of the venue financial affairs. Major issues related to financial management must be decided by the collective consultation of the venue management organization.
The second is to standardize accounting management. Religious venues shall implement the state accounting system of the relevant non-governmental non-profit organizations, lawfully set up accounting books, and adopt the debit-credit bookkeeping method for accounting. An approved institution can be entrusted to keep accounts according to needs. The financial accounting report of the previous year shall be provided to the religious affairs department within three months after the end of each year.
The third is to standardize income and expenditure management. Religious venues shall generally formulate annual income budget and expenditure budget. All income should be recorded in time and deposited in the bank settlement account for institution, not in personal accounts, and not be collected through personal Alipay, WeChat and other Internet payment methods. When accepting donations, the donor shall be given a receipt with a uniform number printed by the religious affairs department of the provincial government, and the donation box shall be co-managed by three people. The income shall be used for activities consistent with the purpose of this place, and shall not be used for distribution, or in areas and activities prohibited by laws and regulations. Financial expenditure examination and approval system shall be implemented and large expenditures shall be subject to the collective consultation and consent of the venue management organization. The venues shall not participate in illegal private lending and any form of illegal financial activities.
The fourth is to standardize asset management. Religious venues should establish an asset management system, strengthen the management of current assets, fixed assets, intangible assets, cultural relics and assets, and ensure the safety of assets.
Q: What are the provisions on financial supervision of religious venues?
A: The Measures clarify the supervision right of different bodies to religious venues.
First, the religious affairs department and the finance department should guide the religious venues to establish and improve the internal financial management system, check the implementation of the system, urge the religious venues with problems to make rectification, and lawfully punish the illegal acts. The religious affairs department, finance department and relevant governmental departments can organize financial and asset inspections and audits of religious venues.
Second, the religious organizations should assist and urge religious venues to establish and improve the internal financial management system, and help religious venues with financial management problems to make rectification.
Third, religious venues should regularly announce the income and expenditure, the acceptance and use of donations in an appropriate manner, and accept the supervision of religious personnel, donors and believers of the venue. The reasonable opinions and suggestions put forward by donors and believers shall be adopted by the venue management organization who may give feedback to donors and believers appropriately. For this religious venue as a legal person, its financial management institution and its work shall be supervised by the supervisor of the venue.
Fourth, financial personnel in religious venues have the right to exercise financial supervision in accordance with the Accounting Law of the People's Republic of China and other relevant regulations, and put forward opinions on illegal financial acts and report them to the registration management agency and other relevant departments.
- Translated by Oliver Zuo
Questions & Answers in New Measures for Financial Management of Religious Venues
