Private schools must follow the norms of asset and financial management
About the Author
Yu Gong Yan, male, Guangdong contemporary private education management research institute chief planning director. National advanced educators, outstanding principals in Hubei Province, Guangdong Provincial Institute of Education private education board of directors, education management professional committee. Former vice president of Guangdong University of South China Guangdong Kangda School executive vice president of Shenzhen Huamao Experimental School. Former CFE Education Strategic Planning Department Distinguished Research Fellow, Guangdong Second Normal University private education research center special researcher.
School assets and finance are the vane of school development and the signal of school risk. Assets and financial status are the historical manifestation of school operations and also their visionary expectations for the future development of the school. Asset and financial issues are not simple numerical games, but rather a reference for the development of a school. Therefore, according to the rules and regulations of private schools assets and financial management should be put on the agenda.
Seriously implement the country issued  No. 81. In order to standardize the assets and financial management of private schools, the State Council and local governments and relevant departments successively promulgated certain documents and regulations and must implement it earnestly. Article 20 of the “Opinions of the State Council on Several Opinions on Encouraging Social Forces to Start Education and Promote the Healthy Development of Private-owned Education” （Guo Fa  No. 81, “Several Opinions” for short） stipulates that “we should further standardize the accounting of private schools and establish a sound Tripartite audit system ”；“ non-profit and for-profit private schools in accordance with the registration of the legal personality, according to the relevant provisions of the state to implement the corresponding accounting system ”；“ private schools should be clear financial management, accounting books set up according to law; private schools should organizers Fund-raising, government grants, gratuities, fees, school accumulation and other types of assets registered, regularly carry out inventory of assets, and the results of the inventory to the public ”；“ private school organizers should fulfill their funding obligations according to law, the funding for running a school Of the land, school buildings and other assets fully transferred to the school name. ” This is the implementation of the “State Council to urge the promotion of law,” the rigid rules for private schools to clarify financial management, according to the law to set up accounting books, accounting norms, asset classification registration, the regular inventory of assets has been made clear the specific requirements, stresses Clearly understand.
Implement jiaofa  No.20 document. The new law landed, for-profit private schools can confidently “make money”， however, must be in accordance with the law, according to “make money.” To this end, the Ministry of Education, Ministry of Human Resources and Social Security, State Administration for Industry and Commerce issued  No. 20 “for-profit private schools supervision and management implementation details,” Chapter V of the document “Financial Assets” in particular stressed that “schools should be set independently Financial management institutions, unified school financial accounting shall not be accounted for off-book ”；“ for-profit private schools should establish and improve the financial internal control system, according to the actual number of support, shall not falsely false, not to plan or budget to replace the actual expenditure Count ”；“ for-profit non-government funded schools are charged according to semester or school year, fees and standards should be publicized to the public for implementation after 30 days.Other fees should not be charged for the items and standards publicized, no fees should be assessed or forced to be raised by any name ” ; “Profit-making private schools shall not evade the registered capital, shall not use education and teaching facilities, mortgages, guarantees, distribution of running school balance should be carried out after the annual financial accounting”； “for-profit private schools income should be fully included in the school financial account, Issued by the tax authorities for the legal bills, by the school Financial departments unified accounting, unified management, to ensure that the school's education and teaching, student funding, staff treatment and the construction and development of schools ”；“ schools should be party building, ideological and political work and the organization and organization into the financial budget. ” This is a warning on the choice of for-profit private schools to standardize asset and financial management. The document stipulates that all school revenues should be included in the school's financial accounts, and the registered capital should not be expelled. Financial regulatory agencies should be set up independently and the financial internal control system should be improved. Accounting, shall not falsely false, may not be assessed costs or forced fund-raising.
Observe the relevant guidelines, rules and rules. Financial accounting work is a highly specialized work, in order to standardize the financial accounting rules, the Ministry of Finance has promulgated the “Accounting Standards”， “Accounting Staff Rules” and other provisions for accounting institutions, accounting personnel management, accounting basis, accounting documents , Accounting books, financial reports, internal accounting management system and the transfer of accounting work have normative institutional arrangements; and require the purchase of physical and have a certificate of origin, receipt of the tax department to produce a seal, the receipt must have the financial sector producer Seal, computerized accounting unit, accounting voucher to increase the subject code bar. For cash management and payment and settlement, the People's Bank of China promulgated the Provisional Regulations and Implementing Rules for Cash Management and the Payment and Settlement Measures, all of which are universal and should be strictly followed to strengthen and standardize the assets and financial management of private schools.
Article 20 of the “Opinions of Several Opinions” also stipulates that “all localities should explore the formulation of a financial management approach that meets the characteristics of private schools, and improve the annual financial and final accounting reports and the reporting system of budget reports for private schools.” It is foreseeable that when the local government introduced the classified management rules of private schools, the issue of strengthening and standardizing the financial management of schools must be the meaning of the questions and the new law should come into effect. It is time for strengthening the assets and financial management of private schools in accordance with the regulations.