Ministry of Finance released revised National Forest Farm (nursery) financial system _ News Channel network _ _ China accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

China Accounting Vision News Ministry of Finance, the State Forestry Administration issued " " Announcement, in order to meet the needs of reform and development of state-owned forest, to further strengthen and regulate the forest (nursery) with Accounting work, according to "the CPC Central Committee and State Council on the issuance of" state-owned forest farm reform program "and" guidance on the reform of state-owned forest "notice", "financial rules of institutions" (No. 68) and other relevant provisions, combined with the characteristics of forestry production, the Ministry of Finance, the State Forestry Administration has developed a "state-owned forest (nursery) financial system." Forest The basic principles are: the implementation of the relevant state laws, regulations and financial rules and regulations; adhere to the policy of diligence and laying the ground; the correct treatment of forest development needs and funding , Ecological benefits, social benefits and The relationship between the three benefits, the relationship between the interests of the state, the unit and the individual. The main task of financial management of forest farm is: rationally compiling units , Strict budget implementation, complete and accurate preparation of unit accounts, a true reflection of the unit Organized by law , Efforts to save money; establish and improve the financial system, strengthen the economic accounting, establish Awareness, improve the use of funds efficiency; As well as the management of forest resources, rational allocation and effective use of assets to prevent the loss of assets; to strengthen the financial activities of the unit And supervision, to prevent financial The Forest farm to implement the "unified leadership, centralized management" of the financial management system, of which the larger forest can be "unified leadership, hierarchical management" of the financial management system. The financial work of the forest is implemented. A forest farm with a certain size can be set according to management needs Positions, to assist the director to manage the financial work of the forest, bear the corresponding leadership and management responsibilities. Forest farms should be set up a separate financial institutions, according to the relevant regulatory requirements, according to the forest management plan, unified management of forest , Including responsible for the financial final accounts, fund raising, use and management, improve the use of funds efficiency, and promote the development of forest farms. The non-independent legal entity within the forest farm shall be a secondary financial institution of the forest farm due to the financial institution which needs to be set up for the work. The secondary financial institutions shall abide by and implement the unified financial rules and regulations formulated by the forest farm and accept the unified leadership, supervision and inspection of the financial institutions at the forestry level level. Forest financial institutions shall be equipped with full-time accounting personnel according to the relevant provisions of the State. The transfer, transfer, transfer of professional and technical personnel and the appointment and removal, transfer or replacement of the person in charge of the second-grade financial institution shall be handled by the forestry-level financial institution in conjunction with the relevant department. Work transfer or leave, you must take over with the receiver. Forest should be all the income into the unit budget, unified accounting, unified management. Forest funds shall be paid in full and on time in accordance with the relevant provisions of the centralized collection of treasury in accordance with the provisions, and shall not be concealed, stranded, retained, misappropriated and The The forest farm shall accept the competent department, the finance department and the law according to law Departmental supervision. The income and expenditure of the non-independent legal person branches is an integral part of the financial revenue and expenditure of the forest farm. It must be included in the unified management of the forest finance. Related regulations: