T/BFA NPO 001-2020 Active Group standards

T/BFA NPO 001-2020 Organizational financial management regulations

Publish Date: 2020-06-15 Implement Date: 2020-07-01 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/BFA NPO 001-2020

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: The comprehensive organization and management of the company (enterprise)

Publish Date: 2020-06-15

Implement Date: 2020-07-01

Scope

Scope: To standardize the financial behavior of social organizations, strengthen financial management of social organizations, safeguard the legitimate rights and interests of social organizations, promote the healthy and orderly development of social organizations, fill the gaps in accounting policies and systems of social organizations, and improve the policy and regulatory system of social organizations, this Regulation is formulated in accordance with the provisions and requirements of relevant laws and policies such as the Accounting Law of the People's Republic of China, the Accounting System for Civil Non-Profit Organizations, and the Interpretation of Several Issues. This Regulation applies to social organizations registered and registered with civil affairs departments at all levels and social organizations registered with relevant departments; Main technical content: Regulations on Financial Management of Social Organizations Article I General Provisions Article II Financial System Article III Financial Staff Article IV Accounting Article V Income Management Article VI Expenditure Management Article VII Cash Management Article VIII Fixed Assets Management Article IX Tax Management Article X Bill Management Article XI Non-cash Asset Donations Article XII Entrusted Agency Business Article XIII Long-term Equity Investment Article XIV Restricted Net Assets Article XV Registered/Startup Funds Article XVI Overseas Non-Governmental Organizations Article XVII Asset Impairment Losses Article XVIII Investment in Civil Non-Profit Organizations Article XIX Disclosure of Related Party Transactions Article XX Financial Accounting Reports Article XXI Accounting Archive Management Article XXII Government Supervision and Management Article XXIII Specimen of Bookkeeping Vouchers Appendix I: Accounting Law of the People's Republic of China Appendix II: Accounting System for Civil Non-Profit Organizations Appendix III: Measures for Government Purchasing Services