社会团体公益活动支出审计报告模板

videoconference, Secretary of the provincial Committee of Xia Baolong stressed: this year is the five water treatment 357 timetables for three years to resolve outstanding issues, obviously worked, victory of the year. The Countys departments at all levels must firmly establish the guanghui is gold and silver green development concept, convinced that Castle is not relaxed, always maintaining strategic ability and strong determination to improve the environment, consistently playing well five water treatment of winning the war, ever-higher levels of comprehensive well-off society was built. (A) lay the sewage uphill battle. This year we will river water quality improved at the county level, up to five this basic objective grasp of pollution control that focus, with the focus on three things: a good job, clear rivers reaching the County created. Organization look back special inspection, the County garbage River, black and odorous River is Dragnet investigation, timely rectification of problems found in place firmly to prevent river pollution rebound. In accordance with the one-stop strategy, improving the inferior five water quality monitoring stations work this year to ensure the Elimination of 1 provincial control, five water quality section 3 municipalities controlled deterioration, ensure the creation this year of clear rivers standards. Second, pay special attention to pollution-cutting construction of nanotubes. Intercepting nanotubes are the basis of pollution of water source engineering, engineering, matter of success or failure of water management. Urban sewage treatment, to improve effluent from sewage treatment rate, running accuracy, compliance requirement, speed up the towns support network construction, is focusing on nanotubes home last meters question. Domestic sewage treatment in rural areas, this year is the final year of the three-year action, determination to fight and the momentum around, ending the battle on which fully to ensure the realization of all County 648 formed village coverage. Also, be sure to attach importance to focus on rural domestic wastewater treatment facility operation and management, ensure that wastewater treatment facility up and running, role play, avoid the Sun problem. Third, pay special attention to the River Lake pond desilting operation. Provinces now have focused on pollution control of water go to dig up mud, as the deepening water of this years plays. Next, to jump-start an investigation line touches work, implementation plan according to the priorities and the programme of work, in accordance with the one river one policy requires detailed cleaning, dredging plan, planning ahead of time cleaning out mud way out, according to local conditions to do sludge, promote scientific resource utilization of silt and mud. (B) the heavy regulation of heavily polluting industries. Pollution of water must grab the source, wastewater is primarily the source of backward production capacity, increase the intensity of附件4社会团体公益活动支出审计报告模板（社会团体名称）年度至年度公益支出明细表及审计报告目 录页 码一、审计报告二、已审公益活动支出明细表 1公益活动支出明细表2公益活动支出明细表附注三、审计机构营业执照复印件审计报告（社会团体名称）：我们审计了后附的（社会团体名称）、和年度的公益活动支出明细表及有关编制说明。编制该申报明细表是为了满足(社会团体名称)申报公益性捐赠税前扣除资格认定的需要。一、社会团体管理层的责任按照中华人民共和国公益事业捐赠法、社会团体登记管理条例、民间非营利组织会计制度及相关补充规定、财政部国家税务总局民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）的规定编制公益支出明细表是社会团体管理层的责任。这种责任包括：（1）设计、实施和维护与公益活动支出明细表编制相关的内部控制，以使公益支出明细表及有关编制说明不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计；（4）恰当界定公益活动支出的具体范围。申报公益性捐赠税前扣除资格认定的社会团体应当建立健全有关核算体系，正确归集公益活动支出，提供相关凭证及明细表，如实反映社会团体用于公益活动的费用。二、注册会计师的责任我们的责任是在实施审计工作的基础上对公益活动支出明细表发表审计意见。我们按照中国注册会计师审计准则执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对公益活动支出明细表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序，以获取有关公益活动支出明细表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的公益活动支出明细表重大错报风险的评估。在进行风险评估时，我们考虑与公益活动支出明细表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用相关会计政策的恰当性和作出相关会计估计的合理性，以及评价公益活动支出明细表的总体列报。我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。三、说明当出具非无保留意见的专项审计报告时，注册会计师应当在此清楚地说明导致发表保留意见、否定意见或无法发表意见的所有原因，并在可能的情况下，指出其对公益活动支出明细表的影响程度。四、审计意见我们认为，（社会团体名称）、和年度的公益活动支出明细表已经按照社会团体登记管理条例、民间非营利组织会计制度及相关补充规定、财政部国家税务总局民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）的规定编制，在所有重大方面公允反映了（社会团体名称）、和年度的公益活动支出情况。（社会团体名称）年度用于公益活动的支出元，年度用于公益活动的支出元，年度用于公益活动的支出元。五、申报明细表编制基础我们注意到如申报明细表编制说明第所述，(社会团体名称)、和年度的公益活动支出明细表是按照中华人民共和国公益事业捐赠法、社会团体登记管理条例、民间非营利组织会计制度及相关补充规定、财政部国家税务总局民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）的规定编制的，用于申报公益性捐赠税前扣除资格认定，因此可能不适用于其他目的。 中国注册会计师：会计师事务所 （盖章） 中国注册会计师：中国北京 年月日年度公益活动支出明细表（按最近三个年度逐一填报）社会团体名称：单位：人民币元公益活动名称用于公益活动的支出直接用于受助人的款物开展公益活动的运行费用总计人员费用办公费用资产使用费用直接筹资费用其他费用小计123.4.5.合 计公益活动支出明细表附注截止年 月 日（按照最近三个年度逐一填报） 一、基本情况（社会团体名称）（以下简称本社会团体）于年月日经中华人民共和国民政部批准登记。登记证号:组织机构代码:法定代表人:业务主管单位:住所：活动资金：业务范围： 二、公益支出活动明细表的编制基础本社会团体财务报表的编制符合民间非营利组织会计制度及相关补充规定、财政部、国家税务总局、民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）的要求，真实、完整地反映了本社会团体公益活动的支出情况。三、主要会计政策、会计估计和公益活动支出明细表的编制方法1、公益活动的确认根据公益事业捐赠法和财政部、国家税务总局、民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）的规定，社会团体开展的活动，在下列范围以内属于公益活动： 救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动； 教育、科学、文化、卫生、体育事业； 环境保护、社会公共设施建设； 促进社会发展和进步的其他社会公共和福利事业。2. 公益活动所在的公益事业领域公益活动所在的公益事业领域，是指根据中华人民共和国公益事业捐赠法和财政部、国家税务总局、民政部关于公益性捐赠税前扣除有关问题的通知（财税2008160号）规定，具体包括以下领域：救助灾害；救济贫困；扶助残疾人等困难的社会群体和个人；教育事业；科学事业；文化事业；卫生事业；体育事业；环境保护；社会公共设施建设；其他社会公共和福利事业。3.公益活动支出的确认社会团体开展的活动如确认为公益活动，其完成活动和达到活动的目的所发生的支出可确认为公益活动支出。4.公益活动支出的范围公益活动的实现形式，可以是直接资助受助人，也可以是具体实施某个公益项目。公益活动支出的范围，包括直接用于受助人的款物和开展公益活动过程中发生的运行费用。开展公益活动的运行费用，是指为实施公益活动所发生的雇佣人力、办公经费、使用资产和筹资费用等支出。四公益活动支出明细表主要项目注释1.公益活动（按照公益活动支出明细表填写的公益活动，每项公益活动填写一份本表）名称公益事业领域起止时间支出数额（人民币元）内容说明五、其他说明（提示：详细阐述公益活动支出明细表中需要特别说明的有关项目和申报人认为需要说明的其他事项。）（社会团体名称）年月日为了促进本公司各项经营活动由事后管理向事前管理方式的转变，强化生产经营全过程控制，提高资金使用的计划性，特制定本管理办法，以增加公司资金运行的透明度treatment of heavily polluting industries. According to municipal, and municipal government deployment of seven big heavy pollution industry regulation three years action plans, requirements to December 2016 end of Qian, all included shut stopped eliminated of enterprise all shut stopped eliminated in place; June 30, 2017 Qian, all included place regulation upgrade and agglomeration restructuring of enterprise by unified standard regulation in place, late not standard of enterprise are implementation discontinued; June 30, 2018 Qian, all intends Park production of enterprise relocation Park in place, late not Park of are discontinued. In the process of renovation, will focus on four aspects: to firmly close the high energy consumption and heavy pollution, hopeless enterprise governance and production lines, eliminated a number of yearly emission intensity, low value-added products of backward production capacity. Second, we must strictly enforce the space, total project Trinity environment access system, promoting industry access and environmental conditions of access of enterprises to the Park, industrial park, in principle, no longer the class on the new project. Thirdly, promoting replacement and reconstruction of heavily polluting industries, mergers and reorganizations, guide enterprises to energy conservation, recycling and low-carbon and clean production, and improve the level of green development. Four to establish a long-term supervision mechanism, increase the intensity of special inspections, investigate and punish the rectification is not in place, normal business of running anti-pollution installations do not. (Iii) linkage to promote flood control water, drainage, water supply, improving water saving. Speed up cross Yang support river dike reinforcement, and along Pu seawall except insurance reinforcement, and Lake Qian sluice, and BA Cao sluice, and cloud cover reservoir, focus flood control drainage engineering construction, vigorously implementation strong library solid di spread row engineering, increased geological disaster hidden points governance efforts, solid advance small basin torrent disaster governance