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在宗教团体、宗教活动场所(本文统称为宗教组织)推广和执行《民间非营利组织会计制度》,既是建立国家统一会计制度体系、规范单位会计行为的必然要求,也是贯彻实施《宗教事务条例》,依法加强对宗教事务的管理,推进宗教团体、宗教活动场所财务管理规范化、制度化的具体步骤。今年以来,各地按照全国的统一部署,在推广和执行《民间非营利组织会计制度》方面进行了积极稳妥的探索,取得了一定的经验。本期,我们约请财政部、国家宗教局有关同志和地方宗教工作部门、宗教活动场所相关人士,就实施该制度的指导思想、重要意义、政策原则、具体步骤和成功经验进行交流,希望借此进一步推动《民间非营利组织会计制度》的深入落实,推进宗教团体和宗教活动场所财务、会计管理的规范化、制度化。
The promotion and implementation of the “Non-governmental Non-profit Organizations Accounting System” in religious groups and places of religious activity (collectively referred to herein as religious organizations) is not only an inevitable requirement for the establishment of a unified national accounting system and for standardizing the accounting practices of units, but also the implementation of the “Regulations on Religious Affairs” , Strengthen the management of religious affairs in accordance with the law and promote the concrete steps of standardizing and institutionalizing the financial management of religious organizations and places of religious activities. Since the beginning of this year, all localities have conducted active and steady exploration in popularizing and implementing the “Non-governmental Non-Profit Organization Accounting System” in accordance with the unified plan of the whole country and have gained certain experience. In this issue, we hereby invite the relevant ministers of the Ministry of Finance, the State Religious Affairs Bureau, local religious work departments and relevant parties in religious venues to exchange views on the guiding ideology, significance, policy principles, concrete steps and successful experiences in implementing the system. We will further promote the in-depth implementation of the “Non-governmental Non-profit Organization Accounting System” and promote the standardization and institutionalization of financial and accounting management of religious groups and places of religious activities.