沅陵县中小学校财务管理制度

𒊎 yuanlingxianqunzhongzhengfubangongshimenhuguanwangguanwang zyysp.com shangjiashihou：2024-02-06 15:11


 

一是章                总  则

 

🥃1、weiguifanbiaozhunputongxiaoyuanxiaocailifangshi，gaohaocailideguanli，tishengcailiyunxingjingzhengli，zengjinjichujiaoyugaodengjiaoyujinzhan，yizhao《gaodengjiaoyuchangjiacailizhunze》he《putongxiaoxueshengcailiguanlizhi》dengzhengcefaguizhengcefagui，genjuwoxianputongxiaoyuanxiaoyoushitedian，zhidingchubenguanlizhi。

𒈔2、benzhiduguanlishiyongrenqunyuquanxianggonglixiaoyuanzhengguilidexue、jiaosechujizhongxue、xiaoeryuan。qishiyecehua suolianhebanxiaoxiaoheminlianhebanxiaoxiaokecaozuoyunxing。

💟3、chengzhangxinggaoxiaojinrongchunafuwuguanlidedatiguizeshi：guancheshishixiadayigedifangliguanfalvguiding、falvguidinghejinrongchunadifangxingfaguijiangchengzhidu；guancheqinjianshiziduiwujianshedezhengce；heshizhilijingfeiyusuanshiyongxuqiuheshixiangongjichongzudezhijiezhijielianxi，shejiaogaoguanlixiaoyihezijingaoguanlixiaoyidezhijiezhijielianxi，yigedifang、zuzhihewosanzhexiancaichanquandezhijiezhijielianxi。

ཧ4、dazhongxinggaixiaoqiyecaihuijianguandejutijirenwushi：shiyigongchengyusuanbianzhigaixiaogongchengyusuan；fadingchengxuduofangshichoucuoshiyeyouchengxindaizijinliang；jixujiaqiangchengbenjisuan，tigaolexindaizijinliangyunxingxiaoli，fangfanguoqigubentouziliushiliang；xingchengjianlihewanshanqiyecaihuitiaolihuiyizhidu；duigaixiaojinqiancuxiaohuodongquedingqiyecaihuibakonghejiandujiancha；yaodingqiquedingqiyecaihuishenrufenxi，shixianzaochenggaixiaogubentouziqiyecaihuiguanlizhuangkuang。

 

第二章  财务管理体制

5、jishuxuexiaodecaifuhuadongzaixiaochangdelaobanxia，youcaifujigouhuozongwujigouyitonggongzuoguanli。

6、zhongdexuefeiyongyouhuijihuijihuijijiezhuanfuwuzhongxincaiquhuijuguankong、fenxiaohuijijiezhuan。

7、gezhongxinjuchuzhongfuzerenjingjileixingcunxiaojipeixun diandehuijiguanlizhidu。

🍨8、dazhongxiaoqiyejigoucaiwucaiwurenyuanrenshiderenwugangweizeren、renwushouquan、jiqiaopingdingzhicheng、renmiankaohe，an《caiwurenyuanfa》zhidingxiada。

9、xiaoweizhongxiaosilixuexiaobanjiachan、qingongjianxuechuangyexiangmudeqiyegongsicaiwuyidong，youzhongxiaoxueqiyegongsicaiwuxitongyizhilingjun。

 

第三章  单位预算管理

🌸10、feiyongyujuesuanzhideputongxiaoxingputongxiaoxuexitongguojiaodaoqiyequshifanganhegongzuodingbiandenianzhongcaiwuchunakaizhifangan。putongxiaoxingputongxiaoxuexifeiyongyujuesuanhangaishouyifeiyongyujuesuanhezongzhichufeiyongyujuesuan。

ও11、xiaozhongxiaoxiaoyuangongchengyujuesuanguihua，shizhongruyi“liangruweichu、tongchouguihuahengliang、youbaozhanghexin、shouruzhichubiaojunhengxing”dejibenzhunze，zhongxiaoxiaoyuanhaiyingziqiujunhengxing，jinzhiguihuachizigongchengyujuesuan。

🏅12、zhongxiaoxuezhongxiaoxuecaizhengtinggusuanbiaoyouzhongxiaoxueqiangdiaocaizhengtinggusuanbiaojianlijiejuefangan，zunxunguojiacaizhengtinggusuanbiaojiaoyuzhichufenjiheguankongshouquanguanlitijiaocaozuoyuanjianguandanweibumenrenzhenghuibiao。youcaizhengtingjianguandanweibumenhedingbiaohouzhixinggongzuo。

13、guimoxingyoueryuanzaigaichengbenyusuanlianjiecaozuoguochengzhong，yidanfaxianduiyingdezhengcesheding，keshiyongshedinggaichengbenyusuan。

14、guimoxingxuezaibianzhishubennianfeiyongdehuxiang，haixudaocaiwurenyuanfentanfuwuzhongxinanbennianhuoxueqiguihuashenbaoyongkuanxingdongjihua。

 

第四章  收入支出管理

15🦂、薪水指小规模院校积极开展辅导极某些的活动依法行政拿到的非还款性资源。小规模院校薪水以及：民政经济补贴薪水，领导经济补贴薪水、企事业薪水、管理薪水、某些厂家上交薪水和某些薪水。

🧸16、zhongxiaoqiyeyoueryuanbiyaoyanliandifangdiquguanganzhengcejiedudeshedingxizeyiguiyifazujianxinzi；naxiangjiagedebiyaoyanlishenlidifangdiqudeshedingxizedejiagededefanweihexize；xuanzedifangdiqudeshedingxizedeweifahuipiao；naxiangxinzibiyaolingyigenaweiyoueryuangaisuan，tongyidechengbenhesuancaozuo。

𓆏17、jieyujiaozuochengzhangxingxuexiweizuopeixunjianshutahuodongzuzhizaochengdemeixiangbenjinhuihaohediushi。chengzhangxingxuexijieyubiru：xingyejieyu，zhizuoxingjieyu，hezuojingyingjieyuheduifushuyiyuanchangjiabuzhujinjieyu。

🐬18、xianyuzhongxiaoxuexiaodeqitakaizhiyingdangkekeyunxingguojianeiguanqiancaixingzhengguizhangguanlizhiduyaoqiudehuaxiaoyijujihuaxiaoguige；naxiangqitakaizhiyinganzhenshizaochengshuliezhi，buzhunjiabao，buzhunyiyujishuhefeiyongyusuanshuhuanyong。

19、中小学校取得的专项资金，应按要求使用并接受有关部门的检查验收。

🅺20、chengzhangxingxueyuanbenbennianjinfeiyue，chuduchatongzhijineandebuweibiaozhunjiezhuanxuanzewai，keandebuweibiaozhuntianjiajiguanrenyuantequanzhaiquantouzi，leijiquyushiyongyushiyeyouchengzhaiquantouzishiyongyubuhuiweilaibenbennianshouruzhichuchae。

🥃21、zhongdejigouhaikeyi，binganzhaowoguoguanyufalvfagui，yaogenjuxingyechengzhang yaoqiuquchuhuoanzhuangxiugoulicaichanpin、gongrenyoufulilicaichanpin、yizhilicaichanpin、jiangjiaojiangxuelicaichanpindengbinganfalvfaguidezhuyaoyongtuyongdao。

 

第五章  资产管理

🍷22、fangchanyingshichengzhangxingxuezhanjulehuo anquanshiyongdenengyihuobijiagejiandingdezijinhuanjingziyuan，fenweiduozhongjiachan、zhaiwuhemougeyongyouquan。chengzhangxingpeixunxuexiaodefangchanfenweiyidingfangchan、liutongfangchan、wuxingzhongfangchanhejingwaizhuzideng。

23、中小学校应当建立、健全现金及各种存款的内部管理制度，对应收及暂付款项应当及时清理结算，不得长期挂账对无法收回的应收及暂付款项，要查明原因，分清责任，经规定程序批准后核销。对存货应当进行定期或不定期的清查盘点，保证账实相符。对盘盈、盘亏应及调账。

24🥃、固定资产是指一般设备单位价值在500元以上、专用设备单位在800元以上，使用期限在一年以上，在使用期限内基本保持原有物质形态的资产。中小学校的固定资产一般分为六类：房屋和建筑物；专用设备；一般设备；文物和陈列品；图书；其他固定资产。

25、中小学校固定资产的报废和转让，应当经过有关部门签订报主管部门或国有资产管理部门、财政部门批准。固定资产变价收入计入修购基金。

👍26、putongxiaojishuxuexiaoxudingcunkenengbuancundiduifangzhiyidingcaichanchuzhilaipanchagongzuokucunzongjie 。nianzhongleqian，xulaimeiciquanmiandedepanchagongzuokucunzongjie 。duifangzhiyidingcaichanchuzhidepanying、pankuixuanbiaozhunchengdujishixingcaozuo。

൩27、putongxiaosilixuexiaozhuanrenyouxingjinrongcaichan，yingdangkeyiyizhaomiqiexiangguanfalvfalvfaguikaizhanjinrongcaichanguping，youdejingxinzishouruchuouzhouguojialingyoufalvfalvfaguiwaisuanrushiyeyouchengjingxinzishouru。

 

第六章  负债管理

🅠28、fuzhailvshuyulidexiaoxuesuozhifudenengyixianjinjiliang，yaoyouyijijinhuolaowupaiqianguihaidezhaiquanzhaiwu。juyoujierukuan、mianduijizanchuxucunkuan、yingjiaoweikuan、daijianweikuandeng。daijianweikuanshuyulidexiaoxuechengshouxinlaidaifajingyingdejidaleiweikuan。

😼29、zhongxiaoxingjinxiuxuexiaoyingdangcaiyongduiyousuochayicaizhidezichanzichanfuzhaifenlicaozuo，shishijinxingqinglibingcaiyongguifanbanliliuchengjiesuanfangshi，baozhangduliufangjiamengzongbudezichanzichanfuzhaizaiguifanshixiaoneishouhui。

 

第七章  财务清算

30、jingmiqiexiangguanjigoushenpiquan，xianyusilixuexiaoshiyoufashenghuazhuanchebingshi，yingyouzuohaocaiwuhuijiqingchang。

🔥31、zhongchuzhongxuecaiwubuchunagongsijiesuan，yingxianshenqingjiarucaiwubuchunagongsijiesuanzuzhi，zailingdaojianguanzhengfubumenhecaizhengjujianguanzhengfubumenzhiliangjianduzhidianxia，duigongsigongsizhaiwuren、waizhaidenglaijumianqingchulaji，bianzhiguanlilihuncaichanfengewenjianmuluhegongsigongsizhaiwuren、waizhaishenbaodan。tigonglihuncaichanfengezuojiaqiantihegongsigongsizhaiwuren、waizhaichuzhiyiju。

ღ32、dazhongxinghuazhuangxuexiaocaiwuguanlijiesuanshouweihou，jingzhangguangebumenheduihuopi，butongyijuhezaiyiqi、jiechuyuchengpinjianzhihuazhuanyixiajizhongqingkuangxiagongzuo。

 

第八章  财务报告和财务监督

🍸33、jinrongchunabaobiaoshifanyingchuzhongdejinxiuxuexiaoqianwanshijianduanjinrongchunazhuangkuanghechuangyebuduanfazhangongzuochengguodezhenglixingshumianyuwendang。jinrongchunabaobiaojuyouguquanwaizhaibiao、churushihoufashengbiao、shangyongxinjijinbianhuashihoufashengbiao、guanyu biaogehejinrongchunafenxiyixiabaobiao。

34、weishangzhongxiaojinxiuxuexiaoyingzhunshishiyebianjinrongbaogaoshubingjinzaobaosongzuzhangxingzhengbumen。

ꦡ35、zijingongzuojianguanshijiaqiangzuofengjianshegeguohaiwaidaxuefalvguifanjiqijigouzijingongzuoguizhangkaohejizhiguanlikaohejizhiguanli，weichihaiwaidaxueguilvde baozhang。zhongxiaoxingjigouxuyaoshiyonggeguoguanyu zhinengbumenjianguan，bingbaochimifengdeqiyeneibujianguankaohejizhiguanli。

⛎36、xiaozhongxingyuanxiaodecaishuigongzuoyuanyingyouan《huijixuefa》jianshutaguanyu guidingzhixingcaifuxingzhengjiandujin。duiweifabuweicaijingfalvguidingdefanzuixingwei，yingyouxiangshangjilingdaozhangguangangweiheshejidaodegangweibaogaoshu。

 

第九章   附 则

ඣ37、gezhongxiaoxuegaixiaokebutongbengongzuoguifan，ronghegaixiaoshijishangde，cehuazhongyingdehuijifuwuguanlijiqiao，bingbaoyouxiaoxianjiejudengjibeian。

38、本制度自2023年2月1日起施行。