Recently, the State Administration of religious affairs and the Ministry of Finance jointly announced the measures for financial management of places of religious activities (hereinafter referred to as the measures). On the occasion of the promulgation of the measures, the person in charge of the State Administration of religious affairs answered reporters' questions on the formulation of the measures. Q: please explain the necessity of formulating the measures. A: the formulation of the measures is an urgent need to safeguard the legitimate rights and interests of religious venues and believers. After the promulgation of the measures for financial supervision and administration of places of religious activities (for Trial Implementation) in 2010, the financial management level of places of religious activities has been significantly improved by carrying out special work to promote the establishment of financial management system, opening unit bank settlement accounts, handling unified social credit codes, etc. However, the non-standard financial management of some places is still prominent, and the legitimate rights and interests of religious circles have been infringed. In this regard, religious circles, religious believers and relevant social parties call for further strengthening the financial supervision and management of religious activity places. The formulation of the measures is an important measure for the in-depth implementation of the regulations on religious affairs. In 2017, the newly revised regulations on religious affairs made it clear that places of religious activities are non-profit organizations, and made further provisions on strengthening the financial management of places of religious activities. Therefore, it is necessary to improve the relevant systems, ensure the non-profit of religious activities, prevent the loss of their property, and guide the religious community to make rational use of religious property and income. More than ten years of practice after the promulgation of the measures for financial supervision and management of places of religious activities (for Trial Implementation) has provided a solid foundation for the introduction of formal measures for financial management of places of religious activities. Q: please introduce the process of formulating the measures. A: in the first half of 2020, the State Administration of religious affairs and the Ministry of Finance launched the drafting of the measures. The draft measures solicited the opinions of relevant departments of central and state organs, national religious organizations, United Front work, financial and religious work departments of all provinces (autonomous regions and municipalities directly under the central government), as well as relevant experts and scholars. In accordance with the legislative law and the regulations on the procedure for formulating rules, the draft of the measures was publicly solicited for comments on the legal information network of the Chinese government from November 5 to December 5, 2021. According to the opinions and suggestions collected, the State Administration of religious affairs and the Ministry of Finance revised and improved the measures. The formulation process of the measures fully reflects the requirements of scientific legislation, democratic legislation and legislation according to law. Q: compared with the measures for financial supervision and administration of places of religious activities (Trial), what are the new provisions in the measures? A: since the implementation of the measures for financial supervision and management of religious activity sites (for Trial Implementation), it has played an important role in regulating the financial behavior of religious activity sites. On the basis of the measures for financial supervision and administration of places of religious activities (for Trial Implementation), the measures further improve the relevant provisions on financial management of places of religious activities. First, the word "supervision" has been deleted from the title of the measures, emphasizing that the measures focus on strengthening the internal financial standard management of places of religious activities. The second is to improve the internal management mechanism of religious venues and add a chapter on "financial management institutions and personnel", which clearly stipulates the responsibilities of financial management institutions, the avoidance of members, post restrictions and responsibilities. Third, relevant contents to ensure the property safety of religious activity sites have been added. For example, the income of a religious activity place shall not be charged by means of Internet payment such as personal Alipay or WeChat. When accepting donations, a receipt with a unified number printed by the Religious Affairs Department of the provincial people's Government shall be issued to the donor; The income shall not be used for fields and activities prohibited by laws and regulations; Shall not participate in illegal private lending and any form of illegal financial activities, etc. Fourth, the supervision mechanism has been improved. The responsibilities of guidance and supervision of the financial department and the management assistance of religious organizations, as well as the supervision power of the legal person supervisors (board of supervisors) of donors and places of religious activities, have been added. Q: what are the provisions of the measures on regulating the financial behavior of places of religious activities? A: the measures mainly have the following provisions in regulating the financial behavior of places of religious activities: First, establish and improve the internal management mechanism. The measures require that places of religious activities establish and improve their internal financial management system, establish financial management institutions and equip them with necessary financial personnel. Under the leadership of the management organization of the place, the financial management organization shall uniformly manage the finance of the place. Major matters involving financial management must be collectively studied and decided by the site management organization. Second, standardize accounting management. Sites for religious activities shall implement the accounting system of relevant non-governmental non-profit organizations of the state, set up accounting books according to law, and adopt the debit and credit bookkeeping method for accounting. An approved institution may be entrusted to keep accounts as needed. Provide the religious affairs department with the financial and accounting report of the previous year within three months after the end of each year. Third, standardize revenue and expenditure management. In general, places of religious activities shall formulate annual income budgets and expenditure budgets. All revenues should be accounted for in time and deposited in the bank settlement account of the unit. It is not allowed to be deposited into personal accounts and shall not be charged by Internet payment methods such as personal Alipay or WeChat. When accepting a donation, a receipt with a unified number printed by the Religious Affairs Department of the provincial people's Government shall be issued to the donor, and the donation box shall be managed by three people. The income shall be used for activities consistent with the purpose of the site, shall not be used for distribution, and shall not be used for fields and activities prohibited by laws and regulations. The examination and approval system for financial expenditure shall be implemented, and large expenditures shall be subject to the collective research and consent of the place management organization. Shall not participate in illegal private lending and any form of illegal financial activities. Fourth, standardize asset management. Sites for religious activities shall formulate an asset management system to strengthen the management of current assets, fixed assets, intangible assets, cultural relics and cultural assets, so as to ensure the safety of assets. Q: what are the provisions of the measures on financial supervision of places of religious activities? A: the Measures specify the right of different subjects to supervise places of religious activities. First, the religious affairs department and the financial department should guide the places of religious activities to establish and improve the internal financial management system, check the implementation of the system, urge the places of religious activities with problems to make rectification, and punish illegal acts according to law. Religious affairs departments, financial departments and relevant government departments may organize financial and asset inspections and audits of places of religious activities. Second, religious organizations should assist and urge religious venues to establish, improve and implement the internal financial management system, and help religious venues with problems in financial management to rectify. Third, places of religious activities should regularly publish the financial revenue and expenditure and the acceptance and use of donations in an appropriate way, and accept the supervision of religious staff, donors and religious citizens. The site management organization shall adopt the reasonable opinions and suggestions put forward by the donor and religious citizens, and feed back to the donor and religious citizens in an appropriate way. The financial management organization and its work of a religious activity place registered as a legal person shall be subject to the supervision of the supervisor (board of supervisors) of the place. Fourth, the financial personnel of religious sites have the right to exercise financial supervision in accordance with the accounting law of the people's Republic of China and other relevant provisions, put forward opinions on illegal acts involving finance, and report them to the registration administration organ of the site and other relevant departments. (outlook new era)