Provinces、Autonomous Region、Municipal Education Commission、Department of Education，Guangdong Provincial Department of Higher Education，Education Department of Relevant Ministries and Commissions of the State Council(Bureau), Finance Department(Bureau), affiliated colleges and universities:
Since last year，The Audit Office has successively conducted comprehensive audits on some universities。Judging from the audit situation，Many schools have the problem of "small treasury"。Some schools have huge “small treasuries”，Repeated bans; some individuals even break the law，Seriously disrupted the normal economic order of the school，Affected the reputation of the school，Exposes the imperfection of some university systems、Lack of strict financial management、Ineffective internal audit、Irregular bill management and other issues。For strict financial discipline，Ensure the healthy and orderly development of various undertakings in colleges and universities，Management will be further strengthened，The opinions on resolutely stopping “small treasury” are as follows:
一、Leaders at all levels in colleges and universities must fully realize the dangers of “small treasury”
Any university and its affiliated units that violate national financial and economic regulations and other relevant regulations，Encroachment、Intercepted、Hide all kinds of income payable，Or inflated expenses、Transfer funds through fund return and other methods，Privately stored and privately released，Do not include funds in school budget management，The act of not including income and expenditure in the school’s accounting books，All are “small treasury” behaviors。
The purpose of the school and its affiliated units to set up private “small treasury”，It is to seek small group or personal interests，Escape financial supervision and mass supervision，Becoming corrupt、Illegal activities。The harm is very huge: first, it causes the m88 online sports bettingm88 online sports bettingloss of school income，Financial resources are scattered; secondly, it is not conducive to the construction of party style and clean government，Corroding people’s minds，Becoming corrupt、A hotbed of corruption; third, it leads to abnormal growth of consumer funds and chaos in the economic order，Affects the overall development of the school; fourth, causes personal economic crimes。
Leaders at all levels in colleges and universities must fully realize the harm and seriousness of “small treasury”，Learn from lectures、Talk about politics、The height of righteousness，Raise awareness，Take practical and effective measures，Prevent and resolutely stop "small treasury"。Beware of subtle changes，Correctly handle the relationship between reform and innovation and compliance with laws and regulations，Ensure that the school has a good economic environment and economic order。Once the "small treasury" problem occurs，To the main responsible persons and relevant units、Relevant leaders must resolutely handle the punishment seriously in accordance with the punishment regulations，Never tolerate it。二、Take action，Strengthen management，Prevent the occurrence of "small treasury"
All universities should follow the financial regulations and financial systems promulgated by the national and local governments，Based on the actual situation of the unit，Strengthen management，Take practical measures，Prevent the growth and spread of “small treasury”。
　　(一)Strengthen the concept of legal system。All colleges and universities must strengthen the education of legal concepts among leaders at all levels and all faculty and staff，In particular, it is necessary to strengthen the education of financial laws and regulations and rules and regulations for the heads of units and financial personnel in the school。The financial department of the school should regularly organize relevant personnel of each unit to seriously study the national financial laws and regulations，Require everyone to strictly abide by the rules and regulations in financial work。In accordance with the "Financial Rules of Public Institutions"、The spirit and requirements of the "Financial System of Higher Education Institutions"，Strengthening the construction of internal systems in universities，Enhance self-discipline mechanism，Prevent the occurrence of various financial and economic violations。
　　(二)Establishing an accountability system。Each university should establish an economic responsibility system m88 live casino and sports bettingm88 best betting websiteat all levels to prevent “small treasury”，From the school leader to the head of the financial department、Heads of economic units at all levels within the school，And financial personnel at all levels，Everyone should strictly perform their respective responsibilities，Layers of prevention，Implement layer by layer。In the process of establishing an economic responsibility system，Achieve the combination of rights, responsibilities and benefits。
　　(三)Strengthen the management of secondary units。The school finance department should provide guidance on the financial work of secondary units within the school、Supervisory functions，Standardize the financial management and accounting of secondary units。The new financial director of the second-level unit must undergo training on financial management and financial regulations。Financial personnel of secondary units must be regularly trained and assessed，Combined with the school’s own characteristics，Promote accounting personnel delegation system。Reasonable division of administrative and financial rights，Any unit that does not have financial management functions，All income and expenditure should be handed over to the school’s financial department for centralized management。
　　(four)Standardize bill management。The financial departments of each university should centrally and uniformly manage the administrative fee bills and other legal bills of the entire school，Establishing purchasing within universities、Use registration、Inspection and write-off management systems and procedures，Implement fare separation system。At the same time，Each university should adopt a variety of measures，Such as the sample standard of public charge bills，Public charging items and standards，Charging for violations、Implement reporting reward system for illegal use of bills, etc.，Give full play to the role of democratic supervision and mass supervision。
　　(五)Establish internal restraint mechanism。Each university should establish a complete internal control system，Implement effective supervision over various income and expenditures，Strengthen audit，Prevent revenue loss，Fund transfer。The various functional departments within the school should strengthen cooperation; work together to safeguard the interests of the school，Prevent funds from "escaping、risk、drop、Leak”。six)Strengthen charge management。All universities must strictly implement the central m88 online sports bettingm88 online sports bettinggovernment’s regulations on “two lines of revenue and expenditure”，Follow the General Office of the CPC Central Committee、The General Office of the State Council’s Notice on Forwarding the Ministry of Supervision、Ministry of Finance、National Development Planning Commission、People's Bank of China、About the Audit Office1999Notice on the Implementation of the "Two Lines of Revenue and Expenditure" Regulations on Administrative Charges and Penalty and Confiscated Income》(issued by the Central Office[1999]21No.)Notice on the Implementation of the "Two Lines of Revenue and Expenditure" Regulations by Directly Affiliated Universities and Institutions of the Ministry of Education(Department of Educational Finance[1999]5No.)Spirit，Strengthen administrative fee management and unit bank account management。All income must be included in school budget management，True entry。
Three、Serious discipline，Intensify supervision and punishment，Severely punish those responsible for the "small treasury"
　　(一)Strengthen supervision，In particular, internal audit supervision must be strengthened。All colleges and universities must strengthen financial supervision，Carry out financial revenue and expenditure inspections and special inspections regularly or irregularly。The school finance department should contact the audit、Discipline Inspection、Supervision and other departments work closely together，Support each other，Units that have strong reactions from the masses and units with reporting problems，Organize personnel to inspect carefully as soon as possible、Verify，And make a serious reply and deal with it。Schools should establish financial department supervision、An internal comprehensive supervision mechanism that combines the supervision of accounting personnel and the supervision of all faculty and staff。We need to strengthen the internal audit force，Strengthen audit responsibility awareness。The internal audit department must punish violations of disciplines and violations in strict accordance with relevant national regulations，It cannot be because it is an on-campus unit，Make big things into small things，Treat lightly，Maybe make up for it。We must summarize experiences and lessons from internal audit mistakes，Relevant personnel must be held accountable for major audit errors。(二)Strict law and discipline，Severely punish those who violate disciplines。All colleges and universities must strictly implement national financial and economic disciplines，To the units that found out the problem of privately setting up "small treasury"，In accordance m88 online bettingm88 slot machine casinowith the Ministry of Finance、Specific Provisions on Cleaning up and Inspecting “Small Treasurys” by the National Audit Office and the People’s Bank of China(Financial Supervisor Zi[1995]29No.)Take serious action。Except for imposing financial penalties on the unit，The main person in charge of the unit and relevant responsible personnel must also be given party discipline、Political and disciplinary sanctions; constituting a crime，Should be transferred to judicial authorities in a timely manner; when necessary，To be exposed in the media inside and outside the school or at the staff congress。Should be combined with school performance assessment、Job promotion、Professional title evaluation、Benefits, etc.，Develop measures，To create a "small treasury"、Indulge in the "little treasury"、Those who participated in the "small treasury" will be punished appropriately。Other violations of financial regulations discovered during the cleanup inspection，We must also find out，Processed according to relevant national regulations。
All colleges and universities must follow the spirit of this notice，Consider the issue of “small treasury” within the unit、Comprehensive self-examination and self-correction，And do self-examination and rectification at the same time。Major problems discovered during the school’s self-examination，Report to our department in time。Our department will inform you at the appropriate time，Conduct random inspections and key inspections on some universities。From now on，Every time due to poor management，Universities with “small treasury” discovered due to lax supervision，Our ministry will notify and criticize nationwide，And hold the relevant school leaders accountable。