教育部等五部门：禁止中小学校举办或参与举办培训机构

The Ministry of Education and other five departments: It is prohibited for primary and secondary schools to hold or participate in the holding of training institutions

近日，教育部办公厅、财政部办公厅、科技部办公厅、文化和旅游部办公厅、体育总局办公厅联合印发了《校外培训机构财务管理暂行办法》(以下简称《管理办法》)。《管理办法》贯彻落实《中共中央办公厅 国务院办公厅关于进一步减轻义务教育阶段学生作业负担和校外培训负担的意见》精神，根据国家有关财经法律法规，总结前一阶段校外培训治理工作实践探索，主要从财务管理体制、资金筹集、资金营运、资产和负债管理、收益分配、财务清算、财务监督等方面作出规定，旨在全面规范校外培训机构财务管理活动，有效防控经济活动风险，提升行业治理能力和治理水平，保障学生、家长、从业人员等利益相关方的合法权益。

Recently, the General offices of the Ministry of Education, the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Culture and Tourism, and the General Administration of Sport jointly issued the Interim Measures on Financial Management of Off-campus Training Institutions (hereinafter referred to as the Measures). The Administrative Measures implements the spirit of the Opinions of the General Office of the CPC Central Committee and The General Office of the State Council on Further Reducing the Homework Burden and Off-campus Training Burden of Students in Compulsory Education. In accordance with relevant national financial and economic laws and regulations, it summarizes the practice and exploration of off-campus training management in the previous stage. The regulations are mainly made from the aspects of financial management system, fund raising, fund operation, assets and liabilities management, income distribution, financial liquidation, financial supervision, etc., aiming at comprehensively standardizing the financial management activities of off-campus training institutions, effectively preventing and controlling the risks of economic activities, improving the ability and management level of the industry, and protecting the legitimate rights and interests of students, parents, practitioners and other stakeholders.

《管理办法》明确了校外培训机构的财务管理体制。强调要建立健全校外培训机构党组织参与财务重大决策和监督的管理制度，其法定代表人对本机构财务工作和财务资料的真实性、完整性负责；要按照国家统一的会计制度进行会计核算，明确会计机构设置和会计人员配备要求。

The Administrative Measures clearly define the financial management system of off-campus training institutions. It is emphasized to establish and improve the management system for Party organizations of off-campus training institutions to participate in major financial decision-making and supervision, and its legal representative shall be responsible for the authenticity and integrity of the financial work and financial data of the institution; In accordance with the national unified accounting system for accounting, accounting institutions and accounting personnel requirements.

《管理办法》对校外培训机构财务活动提出了全面规范要求。一是资金筹集方面，明确了举办者的出资义务和不得抽逃出资的要求，同时禁止上市公司、外商投资义务教育阶段学科类培训机构，禁止中小学校举办或参与举办培训机构。二是资金营运方面，对校外培训机构收入归口、预收费监管、合同签订和退费做出规定，强调其融资及培训服务费收入应主要用于培训业务，要建立大额资金支付决策制度，明确大额资金支出的程序、方式、规则。三是资产和负债管理方面，强调要维护资产安全与完整，禁止非营利性培训机构对外提供担保，明确培训机构申请贷款的使用方向，建立债务风险预警机制。四是收益分配方面，明确了培训机构净资产(利润)的使用与分配方式，强调非营利性培训机构举办者不得分红或取得其他投资收益。五是财务清算方面，规定了培训机构的清算情形、清算主体、剩余财产清偿顺序和支配，要求首先清偿应退学生培训费。

The Administrative Measures put forward comprehensive normative requirements for the financial activities of off-campus training institutions. First, in terms of fund raising, it defines the capital contribution obligation of the organizers and the requirement that they shall not withdraw capital contribution. At the same time, listed companies and foreign investors are prohibited to invest in compulsory education subject training institutions, and primary and secondary schools are prohibited to hold or participate in holding training institutions. Second, in terms of fund operation, provisions should be made on income centralization, pre-charge supervision, contract signing and refund of off-campus training institutions, emphasizing that their financing and training service fee income should mainly be used for training business, and a decision-making system should be established for large-sum fund payment to clarify the procedures, methods and rules of large-sum fund expenditure. Third, in terms of asset and liability management, it stresses to maintain the safety and integrity of assets, prohibit non-profit training institutions from providing guarantees, clarify the use direction of loans applied by training institutions, and establish a debt risk early warning mechanism. Fourth, in terms of income distribution, the use and distribution of the training institutions' net assets (profits) are clarified, emphasizing that the organizers of non-profit training institutions are not allowed to share dividends or obtain other investment income. Fifth, in terms of financial liquidation, it stipulates the liquidation situation, liquidation subject, settlement sequence and control of the remaining property of the training institution, and requires the repayment of the training fees of the students to be returned first.

《管理办法》强调校外培训机构要按规定编制财务会计报告，妥善保管会计档案，建立内部审计和审计公示制度，健全内部控制制度，强调关联交易要实行信息披露，明确了地方各级教育、财政、体育、文化和旅游、科技、民政、市场监管、税务管理等部门相应的监督检查职责。

The Administrative Measures emphasizes that off-campus training institutions should prepare financial and accounting reports in accordance with regulations, properly keep accounting files, establish internal audit and audit publicity systems, improve internal control systems, and emphasize that information disclosure should be implemented in related transactions. The corresponding supervision and inspection responsibilities of local departments of education, finance, sports, culture and tourism, science and technology, civil affairs, market supervision and tax administration have been clarified.

下一步，教育部、财政部、科技部、文化和旅游部、体育总局将会同有关部门指导各地抓好落实，全面规范校外培训机构培训行为，确保行业健康运行，切实维护人民群众利益。

In the next step, the Ministry of Education, the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Culture and Tourism, and the General Administration of Sport, together with other relevant departments, will guide all localities to implement the training, comprehensively regulate the training behavior of off-campus training institutions, ensure the healthy operation of the industry, and effectively safeguard the interests of the people.

教育部办公厅 财政部办公厅 科技部办公厅文化和旅游部办公厅 体育总局办公厅关于印发《校外培训机构财务管理暂行办法》的通知

Notice of the General Office of the Ministry of Education, General Office of the Ministry of Finance, General Office of the Ministry of Science and Technology, General Office of the Ministry of Culture and Tourism, General Office of the General Office of the General Administration of Sport on Printing and Distributing the Interim Measures on Financial Management of Off-campus Training Institutions

教监管厅函〔2023〕2号

Office of Education Supervision Letter No. 2 [2023]

各省、自治区、直辖市教育厅(教委)、财政厅(局)、科技厅(委、局)、文化和旅游厅(局)、体育行政部门，新疆生产建设兵团教育局、财政局、科技局、文化体育广电和旅游局：

Department of Education (Education Commission), Department of Finance (bureau), Department of Science and Technology (Committee and Bureau), Department of Culture and Tourism (Bureau), Department of Sports Administration, Bureau of Education, Bureau of Finance, Bureau of Science and Technology, Bureau of Culture, Sports, Radio, Film and Tourism of Xinjiang Production and Construction Corps of Provinces, autonomous regions and Municipalities directly under the Central Government:

为深入贯彻落实中共中央办公厅、国务院办公厅印发的《关于进一步减轻义务教育阶段学生作业负担和校外培训负担的意见》精神，规范校外培训机构经济行为，加强财务管理，教育部、财政部、科技部、文化和旅游部、体育总局共同制定了《校外培训机构财务管理暂行办法》，现予印发，请遵照执行。

In order to thoroughly implement the spirit of the Opinions on Further Reducing the Homework Burden and Off-campus Training Burden of Students in Compulsory Education issued by the General Office of the CPC Central Committee and The General Office of the State Council, standardize the economic behaviors of off-campus training institutions and strengthen financial management, The Ministry of Education, the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Culture and Tourism and the General Administration of Sport have jointly formulated the Interim Measures on Financial Management of Off-campus Training Institutions, which are hereby printed and implemented.

教育部办公厅 财政部办公厅 科技部办公厅

General Office, Ministry of Education General Office, Ministry of Finance General Office, Ministry of Science and Technology General Office

文化和旅游部办公厅 体育总局办公厅

General Office of Sports Administration, General Office of the Ministry of Culture and Tourism

2023年3月14日

March 14, 2023

校外培训机构财务管理暂行办法

Interim Measures for Financial Management of off-campus training institutions

第一章 总则

Chapter I General Provisions

第一条 为规范校外培训机构经济行为，加强财务管理，根据《中华人民共和国教育法》《中华人民共和国民办教育促进法》《中华人民共和国会计法》《民办非企业单位登记管理暂行条例》《民间非营利组织会计制度》、企业会计准则等有关规定，制定本办法。

Article 1 These Measures are formulated in accordance with the Education Law of the People's Republic of China, the Law of the People's Republic of China on the Promotion of Private Education, the Accounting Law of the People's Republic of China, the Interim Regulations on the Registration and Administration of Private Non-Enterprise Units, the Accounting System of Non-governmental Non-profit Organizations, the Accounting Standards for Enterprises and other relevant provisions for the purpose of standardizing the economic behaviors of Off-campus training institutions and strengthening their financial management.

第二条 对面向3至6岁学龄前儿童、中小学生开展校外培训的校外培训机构(以下简称机构)财务管理活动，适用本办法。

Article 2 These Measures shall apply to the financial management activities of out-of-school training institutions (hereinafter referred to as institutions) that conduct out-of-school training for preschool children and primary and middle school students aged 3 to 6 years old.

对开展以职业技能为主的校外培训机构财务管理活动，不适用本办法。

These Measures shall not apply to the financial management activities of off-campus training institutions that focus on vocational skills.

第三条 机构财务管理的基本原则是：坚持和加强党的全面领导，贯彻党的教育方针；严格执行国家有关法律、法规和规章制度，坚持校外培训公益属性；规范资金使用，防范经济活动风险，保障学员、家长、从业人员等利益相关方的合法权益。

Article 3 The basic principles for the financial control of institutions are: upholding and strengthening the Party's overall leadership and implementing the Party's educational policy; Strictly implement the relevant national laws, regulations and rules and regulations, adhere to the off-campus training public nature; We will standardize the use of funds, guard against risks in economic activities, and protect the legitimate rights and interests of students, parents, employees and other stakeholders.

第四条 机构财务管理的主要任务是：建立健全内部财务管理体制和各项财务管理制度，规范机构经济行为；科学执行机构预算制度，对所有业务收支等实施预算管理；依法筹集资金，有效营运资产，控制成本费用，规范权益分配，加强财务监督，依法落实法人财产权；建立健全内部资产管理制度，加强机构资产管理，保障机构培训活动秩序；加强内部控制，切实防范经济活动风险。

Article 4 The main tasks of the financial management of the institution are: to establish and improve the internal financial management system and various financial management systems, and to standardize the economic behaviors of the institution; Scientific implementation of the budget system, all business revenues and expenditures to implement budget management; Raise funds according to law, effectively operate assets, control costs, regulate the distribution of rights and interests, strengthen financial supervision, and implement the property rights of legal persons according to law; Establish and improve the internal asset management system, strengthen the asset management of institutions, and guarantee the order of training activities of institutions; Strengthen internal control, effectively prevent economic activity risk.

第二章 财务管理体制

Chapter II Financial management system

第五条 机构应当建立健全党组织参与重大财务决策和监督制度，建立相应的财务管理体制。机构法定代表人对本机构财务工作和财务资料的真实性、完整性负责。

Article 5 Organs shall establish and improve the system for Party organizations to participate in major financial decision-making and supervision, and establish a corresponding financial management system. The legal representative of the institution shall be responsible for the authenticity and integrity of the financial work and financial data of the institution.

第六条 机构应当按照国家统一的会计制度，对实际发生的各类经济业务事项进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告。

Article 6 Institutions shall, in accordance with the unified accounting system of the State, conduct accounting for all kinds of economic business matters actually occurred, prepare accounting vouchers, register accounting books and prepare financial accounting reports.

第七条 机构应当设置独立的财会部门，不具备单独设置财会部门条件的，应当配备专职会计人员并指定会计主管人员。未设置财会部门或配备专职会计人员的机构,应当根据《中华人民共和国会计法》《代理记账管理办法》的规定，委托经批准设立从事会计代理记账业务的中介机构代理记账。

Article 7 An institution shall set up an independent financial and accounting department. If it does not have the conditions to set up a separate financial and accounting department, it shall have full-time accounting personnel and designate accounting supervisors. Institutions without financial and accounting departments or full-time accounting personnel shall, in accordance with the provisions of the "Accounting Law of the People's Republic of China" and "Measures for the Administration of Bookkeeping Agency", entrust an intermediary institution approved for the establishment of accounting agency bookkeeping business to act as bookkeeping agent.

第八条 机构配备会计人员应当按照《会计基础工作规范》有关规定执行。

Article 8 An institution shall assign accounting personnel in accordance with the relevant provisions of the "Standards for Basic Accounting Work".

第三章 资金筹集

Chapter III Fund Raising

第九条 机构举办者(出资者或设立人，下同)应当根据《中华人民共和国民办教育促进法》《中华人民共和国民办教育促进法实施条例》《中华人民共和国民办非企业单位登记管理暂行条例》《中华人民共和国公司法》《中华人民共和国市场主体登记管理条例》《中华人民共和国市场主体登记管理条例实施细则》等规定，按照机构章程、设立协议承诺的出资方式、金额和时间，按时、足额履行出资义务。机构对举办者投入到机构的资产、受赠的财产以及培训积累，享有法人财产权。

Article 9 The sponsor (investor or settler, The same below) shall be in accordance with the "Law of the People's Republic of China on the Promotion of Private Education", the Implementation Regulations of the Law of the People's Republic of China on the Promotion of Private Education ", the Provisional Regulations of the People's Republic of China on the Registration and Administration of Private Non-Enterprise Units ", the Company Law of the People's Republic of China, the Regulations of the People's Republic of China on the Registration and Administration of Market Entities "and the Implementation Rules of the People's Republic of China on the Registration and Administration of Market Entities "And other provisions, in accordance with the articles of association of the institution, the establishment agreement of the commitment of the capital contribution method, amount and time, on time and in full. The organization shall enjoy the property right of legal person to the assets invested in the organization, donated property and training accumulation by the organizer.

上市公司不得举办或参与举办面向义务教育阶段学生的学科类培训机构，不得通过发行股份或支付现金等方式购买学科类培训机构资产；面向义务教育阶段学生的学科类培训机构不得由外资通过兼并收购、受托经营、加盟连锁、利用可变利益实体等方式控股或参股。

A listed company shall not establish or participate in the establishment of disciplinary training institutions for students at the compulsory education stage, and shall not purchase the assets of disciplinary training institutions by issuing shares or paying cash or other means; Disciplinary training institutions catering to students at the compulsory education stage shall not be held or held by foreign capital through mergers and acquisitions, entrusted management, franchising, using variable interest entities, etc.

中小学校不得举办或参与举办校外培训机构。

Primary and secondary schools are not allowed to organize or participate in the organization of out-of-school training institutions.

第十条 非营利性校外培训机构成立后，举办者、负责人、实际控制人不得以任何方式抽逃出资，不得通过拆借资金、无偿使用等方式占用、挪用机构资金、资产。

Article 10 After the establishment of a non-profit off-campus training institution, the organizer, person in charge and actual controller shall not withdraw their capital contribution by any means, nor shall they occupy or misappropriate the funds and assets of the institution by means of borrowing funds or free use.

营利性校外培训机构成立后，举办者不得抽逃出资。

After the establishment of a for-profit off-campus training institution, the sponsor may not withdraw its funds.

第四章 资金营运

Chapter IV Capital Operation

第十一条 设置财会部门或配备专职会计人员的机构，应当建立健全预算管理制度，根据机构发展规划、举办者投入计划及培训业务实际情况，合理编制预算或资金使用计划，对业务收支等实施预算管理。

Article 11 The institutions with financial and accounting departments or full-time accounting personnel shall establish and improve the budget management system, reasonably prepare budgets or plans for the use of funds according to the development plans of the institutions, the investment plans of the organizers and the actual situation of training services, and carry out budget management over business receipts and expenditures.

第十二条 机构的各项收费应当由财会部门或专职会计人员管理并进行会计核算，严禁设立“小金库”，严禁账外设账。

Article 12 The fees and charges of an institution shall be managed and calculated by the financial and accounting department or full-time accounting personnel. It is strictly prohibited to set up "small Treasury" or set up accounts outside the account books.

业务部门或人员应当在涉及培训收费的合同协议签订后及时将合同等有关材料提交财会部门作为账务处理依据，并妥善保管。

The business department or personnel shall timely submit the contract and other relevant materials to the finance and accounting department as the basis for accounting treatment after signing the contract agreement involving training fees, and keep it properly.

第十三条 机构收取培训服务费应当按照国家有关规定开具发票，不得填开与实际交易不符的内容，不得以举办者或其他名义开具收付款凭证，不得以收款收据等“白条”替代收付款凭证。

Article 13 In collecting training service fees, institutions shall issue invoices in accordance with relevant regulations of the State, and shall not fill out contents inconsistent with the actual transaction, shall not issue receipt and payment vouchers in the name of the organizer or any other name, and shall not replace receipt and payment vouchers with receipt and payment receipts.

第十四条 机构预先收取的培训服务费(含以现金形式收取)应当全部进入本机构培训收费专用账户，与其自有资金实行分账管理，不得使用本机构其他账户或非本机构账户收取培训费用。机构应当按照国家有关规定，选择银行托管、风险保证金方式对预先收取的培训服务费实施全额监管。

Article 14 The training service fee (including cash) collected in advance by the institution shall be put into the special account for training fees of the institution, which shall be managed separately from its own funds. It shall not use other accounts of the institution or other accounts of the institution to collect training fees. Institutions shall, in accordance with relevant regulations of the State, choose the methods of bank custody and risk deposit to fully supervise the training service fees collected in advance.

校外培训不得使用培训贷方式缴纳培训费用。

Off-campus training is not allowed to use training loans to pay training fees.

第十五条 机构预先收取的培训服务费，应当按规定作为负债管理，后续按国家统一的会计制度确认为收入，严禁提前或推迟确认收入。

Article 15 The training service fees collected in advance by institutions shall be managed as liabilities according to regulations and subsequently recognized as income according to the unified national accounting system. It is strictly prohibited to recognize income in advance or delay.

第十六条 机构要全面使用《中小学生校外培训服务合同(示范文本)》，核准学员信息，明确培训项目、培训要求、培训收费、退费规则、退费方式、违约责任、争议处理等。对涉及培训退费的，机构应按照国家有关规定和合同约定，畅通退费流程，及时返还学员剩余培训费用，保障群众合法权益。

Article 16 Institutions shall make full use of the Contract for Off-campus Training Services for Primary and Secondary School Students (Model Text), approve the information of students, and specify the training items, training requirements, training fees, refund rules, refund methods, liability for breach of contract, dispute settlement, etc. For the training refund fee involved, the institution shall, in accordance with relevant state regulations and contract agreement, smooth the refund process, timely return the remaining training fee to the trainees, and protect the legitimate rights and interests of the masses.

第十七条 机构应当强化成本意识，建立成本控制系统，加强成本管理。

Article 17 Institutions shall strengthen cost awareness, establish cost control systems and strengthen cost management.

第十八条 机构应严格费用管理，优化支出结构，融资及培训服务费收入应主要用于培训业务。

Article 18 Institutions shall strictly manage expenses, optimize the expenditure structure, and the income from financing and training service fees shall be mainly used for training business.

第十九条 机构应当建立大额资金支付决策制度，明确决策的程序、方式、规则。大额支出应当订立合同，明确双方的权利义务和违约责任。

Article 19 Institutions shall establish a decision-making system for the payment of large amounts of funds and clarify the procedures, methods and rules for decision-making. Large expenditures should be contracted to clarify the rights and obligations of both parties and liability for breach of contract.

第五章 资产和负债管理

Chapter V Asset and Liability Management

第二十条 机构应当建立健全资产管理制度，加强和规范资产购置、使用和处置管理，维护资产安全完整。机构存续期间，任何组织和个人不得截留、私分、挪用或侵占机构资产。非营利性校外培训机构存续期间不得对外提供担保或者长期无偿出借大额资金、资产设施等。

Article 20 Institutions shall establish and improve asset management systems, strengthen and standardize the management of asset purchase, use and disposal, and maintain the safety and integrity of assets. During the term of the institution's existence, no organization or individual may withhold, privately divide, misappropriate or encroach upon the institution's assets. Non-profit off-campus training institutions shall not provide guarantees or lend large amounts of funds, assets and facilities for free for a long time during their existence.

第二十一条 机构申请贷款只能用于其自身发展。举办者、负责人、实际控制人不得将自身债务转嫁至机构，机构不得对举办者、负责人、实际控制人的债务承担连带责任。

Article 21 An institution shall apply for a loan only for its own development. The organizer, person in charge or actual controller shall not transfer their own debts to the organization, and the organization shall not assume joint liability for the debts of the organizer, person in charge or actual controller.

第二十二条 机构应当建立风险预警机制，合理控制本机构负债规模，改善债务结构，防范财务风险。机构出现影响正常运转的财务风险，应当及时向地方确定的主管部门报告。

Article 22 An institution shall establish a risk early warning mechanism, reasonably control its debt scale, improve its debt structure and prevent financial risks. Any financial risk that may affect the normal operation of an institution shall be promptly reported to the competent department as determined by the local government.

第六章 收益分配

Chapter VI Distribution of Income

第二十三条 非营利性校外培训机构净资产的使用分配，按照国家有关规定执行。

Article 23 The use and distribution of the net assets of non-profit off-campus training institutions shall be implemented in accordance with the relevant provisions of the State.

非营利性校外培训机构的举办者不得从培训机构分红、取得回报或分配剩余财产。

The organizers of non-profit off-campus training institutions shall not pay dividends, obtain returns or distribute surplus property from the training institutions.

第二十四条 营利性校外培训机构的利润分配执行《中华人民共和国公司法》和校外培训机构章程有关规定。

Article 24 The profit distribution of profit-making off-campus training institutions shall be governed by the relevant provisions of the Company Law of the People's Republic of China and the articles of Association of the off-campus training institutions.

第七章 财务清算

Chapter VII Financial Liquidation

第二十五条 机构举办者变更、机构分立、合并与终止时，应当委托会计师事务所进行财务清算，对机构的资产、负债及相关权利、义务进行全面清理，编制财产目录和债权、债务清单。

Article 25 In the event of a change in the founder of an institution, division, merger or termination of an institution, an accounting firm shall be entrusted to carry out financial liquidation, comprehensively clear up the assets, liabilities, relevant rights and obligations of the institution, and prepare a property catalogue and a list of claims and debts of the institution.

第二十六条 机构终止办学属于机构自己要求终止的，由机构组织清算；被审批机关撤销的，由审批机关组织清算，机构应当依法配合审批机关开展清算工作；因资不抵债无法继续办学而被终止的，由人民法院组织清算。清算期间不得开展与清算无关的工作。

Article 26 Where an institution terminates the school running at its own request, the institution shall organize liquidation; In case of cancellation by the examination and approval authority, the examination and approval authority shall organize liquidation and cooperate with the examination and approval authority in carrying out liquidation according to law; If the school cannot be continued due to insolvency, the people's court shall organize liquidation. During the liquidation period, no work unrelated to the liquidation shall be carried out.

第二十七条 机构终止时，清算财产支付清算费用后，应当依次清偿应退学员培训费和其他费用，应发从业人员的工资、应缴纳的社会保险费用和税款，应偿还的其他债务。

Article 27 Upon termination of the institution, after the liquidation of its assets and the payment of liquidation expenses, it shall pay off the training fees and other expenses of the trainees to be returned, the salaries of the employees to be paid, the social insurance fees and taxes to be paid, and other debts to be repaid in turn.

非营利性校外培训机构清偿上述债务后的剩余财产，应当按照法人章程的规定或者决策机构的决议，用于其他非营利性校外培训机构或其他教育公益事业，不得投入任何营利性法人组织。

The remaining property of the non-profit after-school training institution after paying off the above debts shall be used for other non-profit after-school training institutions or other educational public welfare undertakings in accordance with the provisions of the articles of association of the legal person or the resolution of the decision-making body, and shall not be invested in any for-profit legal person organization.

第八章 财务监督

Chapter VIII Financial Supervision

第二十八条 机构至少应当于每个会计年度终了编制年度财务会计报告，并于每年3月31日前，通过全国校外教育培训监管与服务综合平台系统，按国家有关规定向行业主管部门上报财务会计报告。

Article 28 Institutions shall prepare annual financial and accounting reports at least at the end of each fiscal year, and submit financial and accounting reports to the competent authorities of the industry in accordance with relevant state regulations before March 31 of each year through the national integrated platform system for supervision and service of off-campus education and training.

第二十九条 机构对会计凭证、会计账簿、财务会计报告和其他会计资料应当建立档案，妥善保管。机构会计档案的保管期限和销毁办法，按照财政部、国家档案局《会计档案管理办法》有关规定执行。

Article 29 Institutions shall file accounting vouchers, accounting books, financial and accounting reports and other accounting data and keep them properly. The storage term and destruction method of the accounting archives of an institution shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Accounting Archives of the Ministry of Finance and the State Archives Administration.

第三十条 机构应当建立内部审计和审计公示机制。在每个会计年度结束时，校外培训机构应当委托会计师事务所对年度财务报告进行审计，并按国家有关规定向行业主管部门上报审计结果。

Article 30 An institution shall establish an internal audit and audit publicity mechanism. At the end of each fiscal year, the off-campus training institution shall entrust an accounting firm to audit the annual financial report and report the audit results to the competent department of the trade in accordance with relevant state regulations.

第三十一条 机构应当建立健全内部控制、财务信息披露等监督制度，依法公开财务信息，接受相关部门的监督检查。

Article 31 Institutions shall establish and improve supervisory systems for internal control and financial information disclosure, disclose financial information according to law, and accept supervision and inspection by relevant departments.

第三十二条 机构与关联方进行交易的，应当遵循公开、公平、公允的原则，合理定价、规范决策，不得损害国家利益、机构利益、从业人员和学生权益。

Article 32 When an institution conducts a transaction with a related party, it shall abide by the principles of openness, fairness and fairness, set a reasonable price and standardize its decision-making, and shall not harm the interests of the state, the interests of the institution, and the rights and interests of employees and students.

机构应当建立利益关联方交易的信息披露制度，将关联交易情况按规定予以披露。县级以上地方教育、体育、文化和旅游、科技等有关部门应当加强对非营利性校外培训机构与利益关联方签订协议的监管。

The institution shall establish an information disclosure system for transactions of interested related parties and disclose related transactions in accordance with relevant provisions. The local departments of education, sports, culture, tourism, science and technology at or above the county level shall strengthen supervision over the agreements signed by non-profit off-campus training institutions and related parties.

前款所称利益关联方是指校外培训机构的举办者、实际控制人、校长、理事、监事、财务负责人等以及与上述组织或者个人之间存在互相控制和影响关系、可能导致校外培训机构利益被转移的组织或个人。

The term "interested related party" as mentioned in the preceding paragraph refers to the organizer, actual controller, president, director, supervisor, financial person, etc., as well as the organization or individual that has mutual control and influence with the said organization or individual and may lead to the transfer of the interests of the off-campus training institution.

第三十三条 县级以上地方教育、财政、体育、文化和旅游、科技、民政、市场监管、税务管理等部门按照职责对本行政区域内校外培训机构经济活动采取随机或重点抽查等方式，实施监督检查，也可委托专业机构进行检查、抽查。检查、抽查情况和查处结果及时向社会公布。

Article 33 Local departments of education, finance, sports, culture and tourism, science and technology, civil affairs, market supervision and tax administration at or above the county level shall, in accordance with their functions and duties, conduct supervision and inspection of the economic activities of training institutions within and outside their administrative areas by random or special means, and may also entrust professional institutions to carry out inspection and random inspection. The results of inspection and random inspection shall be made public in a timely manner.

第九章 附则

Chapter IX Supplementary Provisions

第三十四条 本办法自印发之日起施行，由教育部、财政部、科技部、文化和旅游部、体育总局负责解释。

Article 34 These Measures shall come into force as of the date of issuance, and shall be interpreted by the Ministry of Education, the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Culture and Tourism, and the General Administration of Sports.

教育部校外教育培训监管司有关负责人就《校外培训机构财务管理暂行办法》答记者问

The relevant person in charge of the Department of Off-campus Education and Training Supervision of the Ministry of Education answered reporters' questions on the Interim Measures for the Financial Management of Off-campus Training Institutions

1.问：《管理办法》出台的背景是什么？

1. Q: What is the background of the Administrative Measures?

答：“双减”前，一些校外培训机构缺乏经济活动风险意识，盲目追求规模扩张，将收取的学生培训费大量投向销售与广告、用于恶性竞争，造成机构资金链断裂，甚至破产倒闭，发生“卷钱跑路”等损害群众利益问题。《中共中央办公厅 国务院办公厅关于进一步减轻义务教育阶段学生作业负担和校外培训负担的意见》(以下简称《“双减”意见》)印发后，各地加强校外培训机构监管，积极探索财务管理方法举措，使培训机构风险防控能力明显提升，损害群众利益问题大量减少。

A: Before the "double reduction", some off-campus training institutions lacked the awareness of risk of economic activities, blindly pursued scale expansion, and invested a large amount of student training fees in sales and advertising, which was used for vicious competition, resulting in the break of the institutional capital chain, and even bankruptcy, and the problem of "taking money and running away", which damaged the interests of the people. After the "Opinions of the General Office of the CPC Central Committee and The State Council on Further Reducing the Homework Burden and Off-campus Training Burden of Students in Compulsory Education" (hereinafter referred to as the "Opinions on Double Reduction") was issued, local governments strengthened supervision over off-campus training institutions, actively explored financial management methods and measures, significantly improved the risk prevention and control ability of training institutions, and significantly reduced the problems that hurt the interests of the people.

为总结各地实践经验，构建校外培训财务管理长效机制，统筹两类性质校外培训机构(学科类培训机构为非营利法人，非学科类培训机构为营利法人)监管，我们会同有关部门研究出台了《管理办法》。

In order to sum up the practical experience of various regions, build a long-term financial management mechanism for off-campus training, and coordinate the supervision of two types of off-campus training institutions (disciplinary training institutions are non-profit legal persons, and non-disciplinary training institutions are for-profit legal persons), we have jointly formulated the "Administrative Measures" with relevant departments.

2.问：《管理办法》经历了怎样的研制过程？

2. Q: What kind of development process did the Measures of Management go through?

答：校外培训机构财务管理涉及面广，教育部及有关部门成立专门工作组，在调研、论证、起草过程中做了大量工作，力争使《管理办法》符合实际、逻辑严谨、政策清晰、易行管用。一是深入开展调查研究，总结提炼北京、上海、广东等地经验做法，梳理了目前校外培训财务管理中存在的问题，分析原因，找准对策；二是系统研究现行财经法律法规，借鉴养老服务机构、民办学校等领域财务管理工作经验，组织开展政策论证；三是广泛征求意见建议，听取教育行政部门、有关专家、校外培训机构和学生家长等社会各方面的意见，对《管理办法》中有关财会部门设置、收益分配、财产清偿顺序、关联交易等条款内容，不断进行修改完善。

A: The financial management of off-campus training institutions involves a wide range of aspects. The Ministry of Education and relevant departments have set up a special working group, which has done a lot of work in the process of investigation, demonstration and drafting, striving to make the "Management Measures" realistic, logical, clear, feasible and effective. First, conduct in-depth investigation and research, summarize and refine the experiences and practices of Beijing, Shanghai, Guangdong and other places, sort out the existing problems in the financial management of off-campus training, analyze the causes and find out the countermeasures; Second, systematically study the current financial laws and regulations, draw lessons from the financial management experience of pension service institutions, private schools and other fields, and organize and carry out policy demonstration; Third, solicit opinions and suggestions widely, listen to the opinions of education administrative departments, relevant experts, off-campus training institutions, students' parents and other aspects of the society, and constantly revise and improve the provisions of the Measures on the setting of financial and accounting departments, income distribution, property liquidation order, related transactions and other provisions.

3.问：校外培训机构的财务由谁来管，怎么管？

3. Q: Who will manage the financial affairs of the off-campus training institutions and how?

答：科学高效的财务管理体制，是校外培训机构规范运营的重要基础，关系到资金是否安全，关系到能否为学生提供较高质量的培训服务。构建校外培训机构财务管理体制重在围绕“校外培训机构财务由谁来管”进行，着力解决管理体制不健全、责任不明的问题。《管理办法》从领导体制、会计核算、会计机构、会计人员配备等方面，对校外培训机构财务管理体制做出规定。在领导体制上，要求校外培训机构贯彻落实党建工作要求，建立健全党组织参与重大财务决策和监督制度，明确其法定代表人对本机构财务工作和财务资料的真实性、完整性负责。在会计机构设置上，考虑到不同校外培训机构的实际，根据不同情况分别提出相应要求，避免“一刀切”。原则上要求培训机构设置独立的财会部门；对不具备单独设置财会部门条件的，应当配备专职会计人员并指定会计主管人员；未设置财会部门或配备专职会计人员的，应当按规定委托相关中介机构代理记账。在会计核算和会计人员配备上，强调按照国家统一的会计制度和管理规范执行。

A: A scientific and efficient financial management system is an important basis for the standardized operation of off-campus training institutions, which is related to the safety of funds and the ability to provide students with high-quality training services. The construction of financial management system of off-campus training institutions focuses on "who is in charge of the financial management of off-campus training institutions", and focuses on solving the problems of imperfect management system and unclear responsibility. The Administrative Measures stipulate the financial management system of off-campus training institutions from the aspects of leadership system, accounting, accounting institutions, accounting personnel allocation, etc. In terms of the leadership system, off-campus training institutions are required to implement the requirements of Party building, establish and improve the system of Party organizations participating in major financial decisions and supervision, and make clear that their legal representatives are responsible for the authenticity and integrity of their financial work and financial data. In the setting of accounting institutions, taking into account the reality of different off-campus training institutions, put forward corresponding requirements according to different situations to avoid "one size fits all". In principle, training institutions are required to set up independent financial and accounting departments; Where the conditions for setting up a separate financial and accounting department are not met, full-time accounting personnel shall be assigned and accounting supervisors shall be designated. Where there is no financial and accounting department or full-time accounting personnel, relevant intermediaries shall be entrusted to act as bookkeeping agents according to regulations. In accounting and accounting personnel, emphasis on the implementation of the national unified accounting system and management standards.

4.问：如何确保校外培训机构资金充实，并坚决避免抽逃资金？

4. Q: How to ensure that off-campus training institutions are fully funded and resolutely avoid withdrawal of funds?

答：校外培训机构在成立时和成立后注册资金是否真实、充实，直接关系到机构能否正常运营，影响到学生和家长的切身利益。《管理办法》主要从履行出资义务和禁止抽逃资金两个方面做出规定。在履行出资义务方面，要求机构举办者根据相关法律和机构章程、设立协议等，按时、足额履行出资义务。在禁止抽逃资金方面，规定校外培训机构的举办者、负责人、实际控制人不得以任何方式抽逃出资，不得通过拆借资金、无偿使用等方式占用、挪用机构资金、资产。

A: Whether the registered funds of the off-campus training institutions are real and substantial at the time of and after their establishment is directly related to the normal operation of the institutions and affects the vital interests of students and parents. "Administrative Measures" mainly from the performance of the investment obligation and the prohibition of withdrawal of funds two aspects of the provisions. In terms of fulfilling the obligation of capital contribution, the organizer of the institution is required to fulfill the obligation of capital contribution in full and on time in accordance with the relevant laws, the constitution of the institution and the establishment agreement. In terms of the prohibition of withdrawal of funds, it is stipulated that the organizer, person in charge and actual controller of off-campus training institutions shall not withdraw capital in any way, and shall not occupy or misappropriate institutional funds and assets by means of borrowing funds or free use.

5.问：如何实现对校外培训机构资金的全流程监管？

5. Q: How to realize the whole-process supervision of funds of off-campus training institutions?

答：校外培训机构的资金活动包括预算管理、收入管理、预收费监管、资金使用等环节。为全面防控资金风险，必须实施全流程监管，确保每个环节都没有漏洞。在预算管理方面，根据校外培训机构体量规模等情况，要求设置财会部门或配备专职会计人员的培训机构，应当建立健全预算管理制度，合理编制预算或资金使用计划。在收入管理方面，强调校外培训机构预先收取的培训服务费(含以现金形式收取)应全部进入本机构培训收费专用账户，会计核算时应当按规定作为负债管理、严禁提前或推迟确认收入。在预收费监管方面，要求校外培训机构按照规定选择银行托管、风险保证金方式对预先收取的培训服务费实施全额监管。在资金使用方面，强调校外培训机构要强化成本管理，优化支出结构，融资及培训服务费收入应主要用于培训业务；同时，要建立大额资金支付决策制度，明确决策的程序、方式、规则。

A: The fund activities of off-campus training institutions include budget management, revenue management, pre-charge supervision, fund use and other links. In order to comprehensively prevent and control capital risks, we must implement whole-process supervision to ensure that there are no loopholes in every link. In terms of budget management, according to the size and scale of off-campus training institutions, training institutions requiring the establishment of financial and accounting departments or full-time accounting personnel shall establish and improve the budget management system and reasonably prepare budgets or fund use plans. In terms of revenue management, it is emphasized that training service fees (including cash) collected in advance by off-campus training institutions should all enter the special account for training fees of the institution, which should be managed as liabilities according to regulations in accounting and it is strictly prohibited to recognize revenue in advance or delay. In terms of pre-charge supervision, off-campus training institutions are required to implement full supervision of pre-charged training service fees by means of bank custody and risk deposit in accordance with regulations. In terms of the use of funds, it is emphasized that off-campus training institutions should strengthen cost management, optimize the expenditure structure, financing and training service fee income should be mainly used for training business; At the same time, it is necessary to establish a decision-making system for large-sum fund payment and clarify the decision-making procedures, methods and rules.

6.问：如何防控校外培训机构债务风险，防止资金链断裂？

6. Q: How to prevent the debt risk of off-campus training institutions and prevent the break of the capital chain?

答：校外培训机构只有资产管理规范到位，才能有效防控债务风险，确保培训业务正常开展。在资产管理方面，《管理办法》明确校外培训机构存续期间，任何组织和个人不得截留、私分、挪用或侵占机构资产，非营利性校外培训机构不得对外提供担保或者长期无偿出借大额资金、资产设施。在负债管理方面，《管理办法》要求校外培训机构申请贷款只能用于其自身发展，机构不得对举办者、负责人、实际控制人的债务承担连带责任；校外培训机构应当建立风险预警机制，出现影响正常运转的财务风险时，及时向行业主管部门报告。

A: Only when asset management standards are in place can off-campus training institutions effectively prevent and control debt risks and ensure the normal development of training business. In terms of asset management, the Administrative Measures specify that during the existence of the off-campus training institutions, no organization or individual shall withhold, privately divide, misappropriate or encroach on the assets of the institutions, and non-profit off-campus training institutions shall not provide guarantees or lend large amounts of funds, assets and facilities for free for a long time. In the aspect of debt management, the Administrative Measures require that off-campus training institutions apply for loans only for their own development, and the institutions shall not assume joint and several liabilities for the debts of the organizers, principals and actual controllers; An off-campus training institution shall establish a risk early warning mechanism, and timely report to the competent department of the industry when financial risks that affect normal operation occur.

7.问：《管理办法》对举办者取得分红回报有什么规定？

7. Q: What are the provisions of the Measures for the organizers to obtain dividend returns?

答：强化收益分配监管至关重要，涉及多方利益，既要为校外培训机构开拓培训业务积累资金，也要考虑营利性校外培训机构的投资者回报，还要防范举办者违规分配培训机构净资产或利润，以免学生、家长和从业者等群众利益受到损害。《管理办法》区分非营利性机构和营利性机构两种情形，对收益分配分别做出规定。对非营利性校外培训机构的净资产，要按照国家有关规定进行使用分配，其举办者不得从培训机构分红、取得回报或分配剩余财产。对营利性校外培训机构的利润，要按照《公司法》和校外培训机构章程有关规定进行分配。

A: It is crucial to strengthen the supervision of income distribution, which involves multiple interests. It is not only necessary to accumulate funds for the development of training business for off-campus training institutions, but also to consider the investor returns of for-profit off-campus training institutions. It is also necessary to prevent organizers from illegally distributing the net assets or profits of training institutions, so as to avoid the interests of students, parents, practitioners and other people. The Measures distinguish between non-profit organizations and for-profit organizations, and stipulate the income distribution separately. The net assets of non-profit after-school training institutions shall be used and distributed in accordance with the relevant regulations of the State, and the organizers shall not receive dividends, returns or distribute surplus property from the training institutions. The profits of profit-making off-campus training institutions shall be distributed in accordance with relevant provisions of the Company Law and the articles of Association of the off-campus training institutions.

8.问：校外培训机构不再举办时，在财务清算过程中如何保障学生和家长的合法权益？

8. Q: How will the legal rights and interests of students and parents be protected in the financial liquidation process when the off-campus training institutions no longer operate?

答：校外培训机构因分立、合并或终止等原因不再举办、履行注销程序时，必须进行财务清算，全面清理其资产、负债及相关权利、义务。清算工作特别是清偿顺序，直接关系到学生、从业人员合法权益的保障，也牵涉到退费纠纷的防范化解。《管理办法》除明确了清算情形、清算主体外，还对财产清偿顺序作出专门规定。考虑到学生在校外培训服务中比较分散、相对弱势等情况，根据《民办教育促进法》《企业破产法》和最高人民法院司法解释有关规定，《管理办法》进一步明确了学生培训费优先清偿的原则，即在清算财产支付清算费用后，应当首先清偿应退学生培训费和其他费用，再清偿从业人员工资、应缴纳的社会保险费用和税款，以及其他债务。

A: When the off-campus training institution ceases to be organized or perform the cancellation procedure due to separation, merger or termination, it must conduct financial liquidation to comprehensively clear its assets, liabilities and related rights and obligations. The liquidation work, especially the order of liquidation, is directly related to the protection of the legitimate rights and interests of students and practitioners, as well as the prevention and resolution of refund disputes. In addition to clarifying the circumstances of liquidation and the subject of liquidation, the Measures also make special provisions on the sequence of property liquidation. Considering that students are scattered and relatively weak in off-campus training services, according to the Law on the Promotion of Private Education, the Enterprise Bankruptcy Law and the judicial interpretation of the Supreme People's Court, the Administrative Measures further clarify the principle of giving priority to the repayment of student training fees, that is, after the liquidation of assets to pay the liquidation fees, the students' training fees and other fees that should be returned should be paid first. Then pay off the wages of the employees, the social insurance contributions and taxes payable, and other debts.

9.问：如何全面做好校外培训机构财务监督工作？

9. Q: How to comprehensively supervise the financial work of off-campus training institutions?

答：财务监督是规范校外培训机构资金使用、防控资金安全风险、加强财务监管的重要内容。《管理办法》从内部监督和外部监督两个方面，着力构建全面系统的财务监督体系，强化财务活动的闭环管理。一是加强校外培训机构内部监督，要求建立健全内部审计制度、内部控制制度，依法公开财务信息；同时，强调要建立利益关联方交易的信息披露制度，广泛接受社会监督；二是强化对校外培训机构外部监督，规定了县级以上地方教育、财政、体育、文化和旅游、科技、民政、市场监管、税务管理等相关部门的监督检查职权职责。

A: Financial supervision is an important part of regulating the use of funds by off-campus training institutions, preventing and controlling capital security risks, and strengthening financial supervision. "Measures" from the internal supervision and external supervision two aspects, focus on the construction of a comprehensive system of financial supervision system, strengthen the closed-loop management of financial activities. First, strengthen the internal supervision of off-campus training institutions, require the establishment and improvement of internal audit system, internal control system, public financial information in accordance with the law; At the same time, it emphasizes the establishment of information disclosure system of interest related party transactions, and widely accept social supervision; Second, strengthening external supervision over off-campus training institutions has stipulated the supervision and inspection functions and responsibilities of local departments of education, finance, sports, culture and tourism, science and technology, civil affairs, market supervision and tax administration at or above the county level.