电竞投注

永州职业技术学院财务管理办法

 

第一章总则

        diyitiaoweiguifancaiwuxingwei，jiaqiangdianjingtouzhucaiwuguanli，baozhangquanyuangexianggongzuorenwudewancheng，genju《shiyedanweicaiwuguize》、《gaodengxuexiaocaiwuzhidu》heguojiayouguanfagui，jiehedianjingtouzhushijiqingkuangzhidingbenbanfa。

        diertiaodianjingtouzhucaiwuguanlidejibenyuanzeshi: guanchezhixingguojiayouguanfalv、faguihecaiwuguizhangzhidu；yangeshouzhiguanli，helidiaokongzijin；liangruweichu，baozhangjiaoxue，baozhangyunzhuan，baozhengzhongdian，jianguyiban，lixingjieyue，zhizhishechilangfei，zhuzhongzijinshiyongxiaoyi。

        disantiaodianjingtouzhucaiwuguanlidezhuyaorenwushi:

电竞投注        （yi）yifaduoqudaochoujizijin；

        （er）helibianzhixueyuanyusuan，bingduiyusuanzhixingguochengjinxingkongzhiheguanli；

        （san）kexuepeizhixueyuanziyuan，nulijieyuezhichu，tigaozijinshiyongxiaoyi，weixueyuanzhongdawentidejuecetigongcaiwuxinxi；

        （si）jiaqiangzichanguanli，baozhengguoyouzichananquan，fangzhiguoyouzichanliushi；

        （wu）jianlijianquancaiwuguizhangzhidu，guifanyuanneijingjizhixu；

电竞投注        （liu）zuohaocaiwushouzhihesuan，dingqibianzhicaiwubaogao，rushifanyingdanweiyusuanzhixingqingkuang，jinxingcaiwuhuodongfenxi；

电竞投注        （qi）duixueyuanjingjihuodongdehefaxing、helixingjinxingjiankong。

 

第二章财务管理体制

        disitiao shixing“tongyilingdao、tongyiguanli、tongyihesuan”decaiwuguanlitizhi。xueyuanjihuacaiwuchu（yixiadianjingtouzhujianchengjicaichu）guikoujizhongguanli、hesuanquanyuangeleizijin。

        diwutiao zaixueyuandangweilingdaoxia，yuanzhangzhuguanxueyuandehuijigongzuohecaiwugongzuo，changwufuyuanzhangxiezhuyuanzhangguanlixueyuandehuijigongzuohecaiwugongzuo。chu、xigedanweizhuyaofuzerenanzhaogezidezhizehequanxian，fuzejianduheguanlibendanweidecaiwugongzuo。duixueyuanzhongzhangqicaiwushouruyuzhichujihua、niandujingfeiyusuanyujijianjihua、nianducaiwujuesuanyucaiwuhuibaocailiao、zhigonghuobi、shiwufenpeizhidujijianglijueding、zhongdadaikuanshixiang、touzishixiang、rongzihedanbaoshixiang、20wanyuanyishanggudingzichangoujianhechuzhi、5wanyuanyishangnianduyusuanzhuijia、xueyuanyuqitazuzhihegerendezhongdahetongdeqianding、qitashejidaoxueyuanfazhan、guihuadezhongdacaiwushixiang，youyuandangweijitijuece。

        diliutiaoxueyuandandushezhijihuacaiwuchu（yixiajianchengjicaichu），zuoweixueyuandeweiyicaiwujigou，zaiyuanzhang、changwufuyuanzhangdelingdaoxia，tongyiguanlixueyuandegexiangcaiwugongzuo，buzaijicaichuzhiwaishezhitongjicaiwujigou,yuanzhigechu、xi、bu、guandengbudandushezhicaiwujigou，shixingjicaichutongyibaozhangzhi。

电竞投注        diqitiaoxueyuanneifushuyiyuan、shixinongchang、fuxiao、jiaxiao、houqinfuwuzhongxindengyuanbanshixishixunjidi，ruyingongzuoxuyaoshezhicaiwujigou，xujingyuandangweipizhunhoushezhi，tongshiyingjinxingfarendengjihuoshixingjingjizerenmubiaoguanli，dulichengdanminshi、jingjizeren。caiwurenyuanshixingxueyuanweipaizhi。

 

第三章预算管理

电竞投注        dibatiaoxueyuanyusuanshizhixueyuangenjushiyefazhanjihuaherenwubianzhidenianducaiwushouzhijihua。

电竞投注        xueyuanbixuzaiyusuanniandukaishiqianbianzhiyusuan。yusuandeneirongbaokuoshouruyusuanhezhichuyusuan。yusuanyouyuanjiyusuanhesuoshuchu、xijiyusuanzucheng。

        dijiutiao yusuanbianzhiyuanze

        xueyuanyusuanbixujianchi“liangruweichu、shouzhipingheng”dezongyuanze。shouruyusuanjianchijijiwentuoyuanze，zhichuyusuanjianchiyouxianbaozhang、tongchoujiangu、baozhengzhongdian、qinjianjieyue、dingyuandingeguanlidengyuanze。chu、xigebumenzainianduyusuanzhixingzhong，yuanzeshangchaozhibubu，jieyuliuyong。

        dishitiao yusuanbianzhifangfa

        shouruyusuanzhuyaobaokuocaizhengyusuanbokuanshouru、xuefei、zhusufei、peixunshouruheqitashouru。shouruyusuangenjuxueyuangongzuojihua，canzhaojinnianshouruqingkuang，bingkaolvyusuanniandukenengchuxiandeshouruzengjianyinsubianzhi。

        zhichuyusuanzhuyaobaokuo“jibenzhichuyusuan”he“xiangmujingfeizhichuyusuan”。jibenzhichuyusuangenjugongzuorenwuxuyaohexueyuanshijiqingkuangyucailikeneng，caiyongdingyuan、dingejicankaoshijigongzuoliangdengbanfacesuanbianzhi，xiangmujingfeizhichuyusuanyoujiaoyuanwuhuijitiyanjiu，yuandangweishending。

        jicaichugenjuxueyuancailikeneng，canzhaojinnianxueyuanjigebumenshouzhiqingkuang，genjugebumenyewugongzuoqingkuangheshijigongzuoxuyao，anzhaoyusuanquanbuzijinjieheshiyongdeyuanzehebumenyusuandeyouguanyaoqiuyubiaozhun，duixueyuandeshouzhiyusuanhegebumendejingfeiyusuanjinxingcesuan、shenhe、huizong，xiangchangwufuyuanzhang、yuanzhangtijiaojianyifangan。

        dingyuanshizhixueyuanrenshibumengenjubumendexingzhi、zhineng、yewufanweihegongzuorenwusuoxiadaderenyuanpeizhibiaozhun。dingeshizhibumenzhengchangyunzhuanherichanggongzuorenwudehelixuyao，jiehexueyuancailidekenengduigexiangjibenzhichuyouxueyuansuoguidingdezhibiaoedu。jibenzhichudingexiangmubaokuorenyuanjingfeihegongyongjingfeiliangbufen。

电竞投注        renyuanjingfeidingexiangmubaokuo: jibengongzi、jintiejibutie、jiangjin、fulifei、shehuibaoxianjiaofei、yiliaobaoxian、yanglaobaoxian、shiyebaoxian、gongshangbaoxian、zhufanggongjijin、keshichoujin（hanwaipinjiaoshikeshichoujin）jijiabanfei、fanghanfangshufei、gonghuijingfei、banzhurenjintieheqitarenyuanjingfeideng。

        gongyongjingfeidingexiangmubaokuo: bangongfei（hanshubaozazhi、yibanbangongyongpin、diannaohaocaideng）、yinshuafei、shuifei、dianfei、youdianjitongxunfei、jiaotongfei、chalvfei、zhaodaifei、xuanchuanfei、wuyeguanlifei（weishengbaojiefei、yuanlinlvhuafeideng）、laodongbaohufei、caiwufeiyong、zhaoshengfei、jiuyefei、peixunfei、xiaofangfei、duiwaizhifudelaowufei、zulinfei、huiyifei、yibanshebeidegouzhifei、tushugouzhifei、jiaoyanjiaogaijijiaoxueziliaofei、shiyancailiaofei、shixifei、tiyujingfei、weixiufei（yibanshebei、sheshi、yiqi、gongjudengweixiu）、qitafeiyong（rupeichangfei、huiyuanhuifeideng）。

        weiguifandingeguanligongzuo，xueyuangenjugebumensuochengdandezhineng、gongzuorenwu、gongzuoliang、zhanyongdeziyuanhecanzhaoxiangguanlishishujudejichushang，yibumenweicesuanduixiang，quedinggebumengedingexiangmudedanxiangdingezhichu。yuanshugebumenyusuanansuihouchutaide《yongzhouzhiyuanchu、xijingfeizongedongtaibaoganzanxingbanfa》zhixing。

电竞投注        dishiyitiaoyusuanshenhebanfa

电竞投注        jicaichuxiangchangwufuyuanzhang、yuanzhangtijiaodexueyuanshouzhizongheyusuanjibumenjingfeiyusuanjianyifangan，jingchangwufuyuanzhang、yuanzhangshenhe，jiaozhigongdaibiaodahuitaolun，baoyuandangweishendinghoufawenzhixing。

电竞投注        dishiertiao yusuandiaozheng

        gebumenzainianduyusuanzhixingzhong，yuanzeshangbuyudiaozheng。yinteshuqingkuangquexuzaishiyezhichu——jibenzhichuleiyuleizhijian（erjikemu）jinxingyusuandiaozhengde，yingxianbaofenguanyuanzhangshenhe，jingjicaichushenhe、changwufuyuanzhangshenhetongyihou，anzhaoguidingchengxubaoyuanzhang、yuandangweishenpi，jingpifutongyihou，andiaozhenghoudeyusuanzhixing。yinteshuqingkuangdiaozhengsanjikemuyusuan，bushejidaoleiyuleizhijiandeyusuandiaozhengshixiang，yeyingxianbaofenguanyuanzhangshenhe，jingjicaichushenhe、changwufuyuanzhangshenhetongyihou，baoyuanzhangshenpihoufangkediaozheng。

 

第四章收入管理

        dishisantiaoshourushizhixueyuankaizhanjiaoxue、keyanjiqitahuodongyifaqudedezijin。baokuocaizhengyusuanbokuanshouru、shangjibuzhushouru、shiyeshouru、jingyingshouru、yuanshudanweishangjiaoshouru、qitashouruhedaishoufeiyongdeng。

        dishisitiaogexiangshourudequde，yingdangfuheguojiayouguanzhengceheguiding，gexiangshoufeibixuyangezhixingguojiaguidingdeshoufeixiangmu、fanweihebiaozhun，bingshiyongfuheguojiaguidingdehefapiaoju；gexiangshourubixuquanbunaruxueyuanyusuan，youjicaichutongyishouqu、tongyiguanli，tongyihesuan，jishiruzhang，renhedanweihegerenbudezhuanyishouru、sizishouquhesishe“xiaojinku”。

第五章支出管理

电竞投注        dishiwutiaozhichushizhixueyuankaizhanjiaoxue、keyanjiqitahuodongfashengdegexiangzijinhaofeihesunshi。baokuogongzifulizhichu、shangpinhefuwuzhichu、duigerenhejiatingdebuzhuzhichu、jibenjianshezhichu、qitazibenxingzhichu、zhaiwulixizhichu、zhuanxiangzhichu、jingyingzhichudeng。

        dishiliutiaojingyingzhichuyingdangyujingyingshourupeibi。

电竞投注        dishiqitiao gebumenyaojianlijianquanzhichuguanlizhidu，yangeanzhaopizhundeyusuanheyouguanguidingshenhebanli，fangzhiduotoushenpihewujihuakaizhi，zhongdacaiwushouzhishixiangyingyouyuandangweijititaolunjueding。gexiangzhichuyingdangyangezhixingguojiaguidingdekaizhifanweihebiaozhun，baozhengrenyuanjingfeihexueyuanzhengchangyunzhuanbixudekaizhi。yongyuzhigonggongzifulidaiyufangmiandezhichu，yinganyouguanguidingzhixing，youyuandangweijitijuece；yongyuzhuanxiangdezhichu，yinganzhaopizhundexiangmuheyongtu，youbumentichufangan，shiqianbianzhiyusuan，baoyuandangweipizhunhouzhixing。dongyongyusuanneideyuanzhangjidongjingfei，youchangwufuyuanzhang、yuanzhangqianpihouzhixing。gexiangzhichuyingzaiyusuanshuneitongyizhangwo，yanjinchaoyusuananpaizhichu。

电竞投注        yibanzhichuxiangmudeqianpichengxuruxia（yongzhouzhiyejishuxueyuancaiwujixiangguanrichangbanshichengxu）:

       （yi）yibanyusuanneidezhichu: anyusuankongzhishu，guikoufenguandechu、shi、xi、guanzhuyaofuzeren、fenguanfuyuanzhang、jicaichufuzeren、changwufuyuanzhang（5000yuanyixiaqianpi）、yuanzhangqianpi（5000yuanyishangqianpi）。1000yuanyishangdefukuan，anzhaoguidingyuanzeshangcaiquyinxingzhuanzhangzhifufangshi。

电竞投注        1、lvchafei。baoganjingfeineideshineibanshichengzuogonggongqichejiaotongfei，youchuzhanghuoshi、xi、guanzhuyaofuzerenqianpi；shengneichuchalvchafeiyoufenguanfuyuanzhangshenhe、changwufuyuanzhang（5000yuanyixiaqianpi）、yuanzhangqianpi（5000yuanyishangqianpi）；shengwaichuchayilvyouyuanzhangqianpi；qitayuanlingdaodelvchafeiyouchangwufuyuanzhang、yuanzhangqianpi；yuanzhangdechalvfeiyoushujiqianpi。lvchafeibaoxiaobiaozhunyangezhixing《yongzhouzhiyejishuxueyuanchalvfeiguanlibanfa》he《yongzhouzhiyejishuxueyuandianjingtouzhujinyibumingquechalvfeiguanlizhongjigejutiwentidebuchongtongzhi》youguanguiding。

        2、yibangouzhicailiao、bangongyongpinhezhaodaifeiyongdengzhichu。xuyouzhenshihefadeshuiwufapiao，fugouwumingxibiaohefeiyongzhichumingxibiao，youjingshouren、yanshourenhuozhengmingren（yanshourenyibanweibumencaichanguanliyuanhuozhijieshiyongzhe）qianzi，gouwuhefeiyongzhichushenpiquanxian: baoganjingfeineideyibangouzhiwupin200yuanyinei，zhaodaifeiyong300yuanyineidekaizhi，youchuzhanghuoshi、xi、guanzhuyaofuzerenshenpi、jicaichufuzerenshenhe；200yuanhuo300yuan---5000yuandekaizhiyouchu、shi、xi、guanzhuyaofuzeren、fenguanfuyuanzhang、jicaichufuzerenshenhe、changwufuyuanzhangqianpi；5000yuanyishang（han5000yuan）de，bixuyuanzhangshenpiqianzihoufangnengbaozhang。

        3、cailiao、gudingzichangouzhi、zhuanxiangweixiuzhichu、jibenjianshezhichu。xuyouzhenshihefadeshuiwufapiao，youxiaojingjihetonghuoxiangguanzhengming。danxiang1000yuanyishang（han1000yuan），piliang2000yuanyishangde（han2000yuan），youxueyuancaigouxiaozucaigou(xueyuancaigouxiaozuyouwuzhixuyaobumen、jijian、zichanguanlichu、zongwuhuohouqinhuoshixunzhongxindengbumenzucheng)。baozhangshiyoujingshouren、caigouxiaozuchengyuan、yanshourenhuozhengmingren（yanshourenyibanweibumencaichanguanliyuanhuozhijieshiyongzhejijicaichucaichanguanliyuan）qianzi，fenguanfuyuanzhangshenhe、jicaichufuzerenshenhe、changwufuyuanzhang、yuanzhangshenpi。

        （er）zhuankongshangpinbixubanlizhuankongshenpishouxu，fanweibanlizhuankongshouxude，renherenbudeqianzibaozhang。

电竞投注        （san）jiaotongfei（hanxiaoqichedengyiqiefeiyong），youyuanbananyusuantongyijizhongkongzhi。

        （si）renyuanjingfeileizhichu，gongzi、shenghuojintiejigangweibutieyilvyouyuanrenshichuhuizong，zaobiao、heduishenchahouqianzigaizhang，youfenguanfuyuanzhangshenhe、jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu。keshijintieyoujiaowuchuhuizong，zaobiao、heduishenchahouqianzigaizhang，youfenguanfuyuanzhangshenhe，jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu；banzhurenjintie、fudaoyuangongzihuojintieyouxueshengchuhuizong，zaobiao、heduishenchahouqianzigaizhang，youfenguanfuyuanzhangshenhe，jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu。

电竞投注        （wu）lituixiujizhigongzhuyuanyiyaofei，canjiayiliaobaoxiande，daiyiliaobaoxianjigouhuilaikebaoxiaodeyiyaofeihou，youbenrennachuzhuyuanyiyaofeijiaofeidanbingqianzi、jicaichufuzerenshencha、changwufuyuanzhangqianpihou，zaiyiliaobaoxianjigouhuilaikebaoxiaodeyiyaofeizhongbaozhang。menzhenhuoweicanjiayiliaobaoxiandezhigongyiyaofeizifu。zhigongyingongfushangyiyaofei，anguojiayouguanzhengceguidingzhixing。

电竞投注        （liu）jielingchalvfeihezhipiao，junxutianzhijiekuandan，jingchu、xi（shi）zhuyaofuzeren、jicaichufuzeren、changwufuyuanzhangqianpihuoyuanzhangqianpi，fangnengdaojicaichujielingchalvfeihuozhipiao。gongshiwanbihuixiaohou，shiwutianneixiangjicaichubaozhangbingjieqingjiekuan，yuqibujieqingzhe，meirijiashoufajin0.1%，zhizhichuchabuzhukouwanzhi。yishizhipiaodengyinxingdanzhengzaochengdejingjisunshi，youjingbanrenfuzepeichang。

电竞投注       dishibatiaogebumenyusuanjingfeichaozhibubu，jieyuquanejiezhuanxianiandushiyong。qizhongjingyingjieyuyingdangdandufanying，jingyingshouzhijieyukeyianzhaoguojiayouguanguidingmibuyiqianniandujingyingkuisun，qiyubufenbingruxueyuanjieyu；xueyuanjieyukeyianzhaoguojiayouguanguidingtiquzhigongfulijijin，shengyubufenzuoweishiyejijinyongyumibuyihouniandushouzhichae；guojialingyouguidingde，anqiguidingzhixing。

 

第六章专用基金管理

电竞投注        dishijiutiaozhuanyongjijinshizhixueyuananzhaoguidingtiquheshezhideyouzhuanmenyongtudezijin。

电竞投注        diershitiaozhuanyongjijinbaokuoxiugoujijin、zhigongfulijijin、xueshengjiangxuejijin、qingongzhuxuejijin、tekunshengjianglijijindeng。

电竞投注        xiugoujijinshianzhaoyusuanwaizijinshouru、shiyejijingyingdengshourudeyidingbilitiqu，zaixiushanfeiheshebeigouzhifeizhongliezhi，yijianzhaoqitaguidingzhuanru，yongyugudingzichanweixiuhegouzhidezijin。

        zhigongfulijijinshianzhaogongzideyidingbilitiquyijianzhaoqitaguidingtiquzhuanru，yongyuzhigongjitifulisheshi，jitifulidaiyudengdezijin。

电竞投注        xueshengjiangxuejijinshianzhaoshiyeshourudeyidingbilitiquyongyujianglixueshengdezijin。

        qingongzhuxuejijinshianzhaoguidingcongjiaoyushiyefeiheshiyeshouruzhongtiquhuojieshoujuanzengqudede，yongyuzhifuxueshengkaizhanqingongzhuxuehuodongbaochouyijikunnanxueshengbuzhudezijin。

电竞投注        tekunshengjianglijijinshicongshiyeshouruzhongtiquhuojieshoujuanzengqudede，yongyuzhifujianglijiatingjingjitebiekunnaneryoupinxuejianyouxueshengdezijin。

电竞投注        diershiyitiaogexiangjijindetiqubiliheguanlibanfa，anzhaoguojiatongyiguidingzhixing。

 

第七章资产管理

电竞投注        diershiertiao zichanshizhixueyuanzhanyouhuozheshiyongdenengyihuobijiliangdejingjiziyuan，baokuogezhongcaichan、zhaiquanheqitaquanli。

        diershisantiaoxueyuandezichanbaokuoliudongzichan、gudingzichan、wuxingzichanheduiwaitouzideng。

电竞投注        diershisitiaoliudongzichanshizhikeyizaiyinianyineibianxianhuozhehaoyongdezichan，baokuoxianjin、gezhongcunkuan、yingshoujizanfukuanxiang、jiechukuan、cunhuodeng。

电竞投注        cunhuoshizhixueyuanzaikaizhanjiaoxue、keyanjiqitahuodongguochengzhongweihaoyongerchucundezichan，baokuogeleicailiao、ranliao、xiaohaowuzi、dizhiyihaopindeng。

        diershiwutiaoliudongzichanguanli

        （yi）jiaqiangxianjinguanli，baozhangxianjinanquan，yangezunshouyouguanxianjinguanlideguiding。budebaitiaodiku，zuozhixianjin。xianjinguanligangweirenyuanbudejianrenjihe、huijidanganbaoguanheshouru、zhichu、feiyong、zhaiquanzhaiwuzhangmudedengjigongzuo。

电竞投注        （er）jiaqiangyinxingcunkuanguanli，baozhangyinxingcunkuananquan，yangezunshouyinxingzhanghaokaisheheshiyongdeyouguanguiding。buduotoukaihuhesishezhanghao，anqiduizhang，weidazhangxiangjishiqingli。yangezunshouyuliuyinxingyinjianhegezhongzhipiaodengyinxingdanzhengdebaoguanheshiyongguiding，bukaikongtouzhipiao，weijingbumenshenqingheanguidingchengxupizhun，budezhuanchuyinxingcunkuan。yinxingyuliuyinjian，liangrenhuoliangrenyishangfenkaibaoguan。

        （san）youjiazhengquanshizuohuobizichanyouchunatuoshanbaoguan，youjiazhengquandiyaxujingyuanzhangpizhun，youjiazhengquanbudezuoweipiaojubaoxiao。

        （si）yingshoujizanfukuanxianganyueqinglijiesuan，chaoguo6geyueguazhangqide，xujingyuanzhangpizhun。duiqueshiwufashouhuideyingshoujizanfukuanxiang，yaochamingyuanyin，fenqingzeren，anguidingchengxubaopihejinxingzhangwuchuli。

        （wu）jiaqiangcunhuo（cailiao、haocai、bangongyongpindengdanweijiazhizai2000yuanyixia，shiyongqixianzaiyinianyixia）guanli。cunhuocaigouyoubumentichucunhuocaigoujihua，zhimingcaigouxiangmudepinming、xinghaoyuguige、zhiliangdengji、shengchanchangjia、shuliang、jiagejidaohuoshijianyaoqiu，youshenjihejijianrenyuanjiandujiage，jicaichuluoshizijinjihua，jingzhuguanchuzhang、fenguanfuyuanzhang、changwufuyuanzhangdengpizhunhou，jiaoyouxueyuanzhidingbumenhuojigoucaigou（dazongcunhuocaigoucaiyong“yongzhouzhiyejishuxueyuancaigougongzuoguanlibanfa”）；bumenyibanbudezizhucaigou，fanyoubumenzizhucaigouzhe，xujingyuanzhangpizhun。cunhuoyanshoucaiyongbumenfuzezhi，sheishenqingcaigou，sheizhuchiyanshou，sheiqianzifuze（zhongyaocunhuocaigoucaiyongzhuanjiayanshouzhi）。cunhuohaofeicaiyonglingyongrenfuzezhi，sheilingyong，sheiqianzi，sheifuze。cunhuobaoguancaiyonggangweizerenrenfuzezhi，sheibaoguan，sheijizhang，sheipandian，sheifuze，baozhengzhangshixiangfu，baozhengcaigou、lingyong、kucunxiangfu，bunengyigoudaibao，bunengchaoliangcaigou，bunengjiyachucun。cunhuoanxueqipandianqingcha，duicunhuodepanying、pankuiyaojishichamingyuanyin，fenqingzeren，anguidingchengxubaopi，bingjishijinxingzhangwuchuli。houqincangkuxushezhuanzhihuojianzhicangkubaoguanyuanhecailiaohuiji，duicunhuoshixinggoujin、zhichu、jiecundengji；gezhijiehaofeicunhuodejicengbumen，xushejianzhicaichanwuziguanliyuan，jianlicunhuogoujin、shiyongmingxizhang，jianducunhuodegoujinheshiyongqingkuang。

        diershiliutiao gudingzichanguanli

        （yi）gudingzichanshizhishebeidanweijiazhizai2000yuanyishang，shiyongqixianzaiyinianyishang，bingzaishiyongguochengzhongjibenbaochiyuanyouwuzhixingtaidezichan。danweijiazhisuiweidadaoguidingbiaozhun，dannaiyongshijianzaiyinianyishangdedapitongleiwuzi，zuoweigudingzichanguanli。

        （er）gudingzichanguanli，anxueyuan“gudingzichanguanliguiding”shixing。

电竞投注        diershiqitiaowuxingzichanguanli

电竞投注        （yi）wuxingzichanshizhibujuyoushiwuxingtaiernengweishiyongzhetigongmouzhongquanlidezichan，baokuozhuanliquan、shangbiaoquan、zhuzuoquan、tudishiyongquan、feizhuanlijishu、shangyuyijiqitacaichanquanli。

        （er）wuxingzichanguanli，anguojiayouguanguidingzhixing。

        diershibatiaoduiwaitouziguanli

电竞投注        （yi）duiwaitouzishizhixueyuanliyonghuobizijin、shiwu、wuxingzichandengxiangxiaobanqiyeheqitadanweidetouzi。

电竞投注        （er）duiwaitouziguanli，anguojiayouguanguidingzhixing。

 

第八章负债管理

电竞投注        diershijiutiao fuzhaishizhixueyuansuochengdandenengyihuobijiliangdexuyizichanhuolaowuchanghaidezhaiwu。

        disanshitiaoxueyuandefuzhaibaokuojierukuan、yingfujizancunkuan、yingjiaokuanxiang、daiguankuanxiangdeng。

        yingjiaokuanxiangbaokuoxueyuanshouqudeyingdangshangjiaocaizhengnaruyusuandezijinheyingdangshangjiaocaizhengzhuanhudeyusuanwaizijin、yingjiaoshuijinyijiqitaanzhaoguojiayouguanguidingyingdangshangjiaodekuanxiang。

电竞投注        daiguankuanxiangshizhixueyuanjieshouweituodaiweiguanlidegeleikuanxiang。

        disanshiyitiaoxueyuanyingdangduibutongxingzhidefuzhaifenbieguanli，jishiqinglibinganzhaoguidingbanlijiesuan，baozhenggexiangfuzhaizaiguidingqixianneiguihai。

 

第九章　票据管理

电竞投注        disanshiertiao　weiguifanfeishuishouruguanli，jiaqianghongguandiaokong，genju《hunanshengfeishuishouruguanlitiaoli》guiding，xueyuangexiangshoufeibixushiyongcaizhengbumentongyiyinzhidefeishuishouruzhuanyongpiaoju（jingpizhunshelidedulihesuandanweilingyongshuiwufapiaochuwai）。

电竞投注        disanshisantiao　jicaichuzhuanmenpeibeipiaojuguanliyuanfuzepiaojudelinggou、baoguan、jiaoxiaoheshenhegongzuo（jingpizhunshelidedulihesuandanweilingyongshuiwufapiaochuwai），renhedanweihegerenbudezigou、zizhiheweizaopiaoju。

        disanshisitiao　shoufeirenyuanzaiqiyongfeishuishourupiaojuqian，yingjianchapiaojuyouwuquelian、quehao、zhonghaodengqingkuang，yijingfaxian，yingjishibaogaojicaichubingyouqichuli。feishuishourupiaojubixuanshunxutianxie，budechaibenshiyong。piaojutianxiebixuzijiqingchu、neirongwanzheng、yinzhangqiquan，geliancineironghejineyizhi。rutianxiecuowu，yinglingxingtianxie。shoufeidanweiyintianxiecuowuhuoyinjiaokuanyiwurenbuanshijiaokuanerzuofeidefeishuishourupiaoju，yingdangjiagaizuofeichuojihuozhuming“zuofei”ziyang，bingwanzhengbaocunqigelian，budesizixiaohui。

        disanshiwutiao　shoufeirenyuanyikaijudefeishuishourupiaojucungen，jiaojicaichuzhuanmenpeibeidepiaojuguanliyuan，youqituoshanbaoguan，baoguanqiyibanwei5nian。baocunqimanxuyaoxiaohuidefeishuishourupiaojucungen，youjicaichudengjizaocexiangyouguanbumenbaogao，jinghezhunhouxiaohui。

电竞投注        disanshiliutiao　xueyuangebumenfashengdesuoyoufeishuishouru，bixukaijufeishuishouruzhuanyongpiaoju，bunengbukaieryinmanqifeishuishouru。jinzhishiyongfeifapiaojuhuozhebuanguidingkaijufeishuishouruzhuanyongpiaoju。

        disanshiqitiao　renhedanweihegerenbudechujie、zhuanranghuodaikaifeishuishouruzhuanyongpiaoju。

电竞投注        disanshibatiao jianlineibujiaoyanzhidu，youzhuanrenfuzeheduishoufeipiaojukaichudejineyucaiwuruzhangjine，quebaozuodaopiaokuanyizhi。

 

第十章 财务报告和财务分析

        disanshijiutiaocaiwubaogaoshifanyingxueyuanyidingshiqicaiwuzhuangkuangheshiyefazhanchengguodezongjiexingshumianwenjian。xueyuananzhaoguojiayusuanzhichufenleiheguanliquanxiandingqixianggeyouguanzhuguanbumenhecaizhengbumenyijiqitayouguandebaobiaoshiyongzhetigongcaiwubaogao。meixueqizhong，youyuanzhangzhuchizhaokaiyicicaiwufenxihui，yanjiufenxicaiwuyunxingzhongdeyouguanshixianghezijindiaoduwenti。meixueqiwei，xiangyuandangweijizhonghuibaoxueqicaiwuyunxingqingkuanghebumenyusuanzhixingqingkuang。

        disishitiao xueyuanbaosongdenianducaiwubaogaobaokuozichanfuzhaibiao、shouruzhichubiao、shiyezhichumingxibiao、zhuanyongjijinbiandongqingkuangbiao、youguanfubiaodengjicaiwuqingkuangshuomingshu。

        disishiyitiaocaiwuqingkuangshuomingshu，zhuyaoshuomingxueyuanshourujiqizhichu、jieyujiqifenpei、zichanfuzhaibiandong、zhuanyongjijinbiandongdeqingkuang，duibenqihuozhexiaqicaiwuzhuangkuangfashengzhongdayingxiangdeshixiang。

电竞投注        disishiertiao caiwufenxibaokuoxueyuandeshiyefazhanheyusuanzhixing、kaizhishuiping、renyuanzengjian、shouru、zhichuhezhuanyongjijinbiandongyijizichanshiyongguanli、caiwuguanliqingkuangdeng。

电竞投注        caiwufenxidezhuyaozhibiaoshi: jingfeizijilv、shouruwanchenglv、zhichuzengzhanglv、zhuanxiangzhichuzhanzongzhichubizhong、renyuanjingfeizhanzongzhichubizhong、gexiangshouruzhanzongshourubizhong、gexiangzhichuzhanzongzhichubizhong、gudingzichanbaozhizengzhilv、xueshengrenshuzengzhanglv、shiyankaichulv、shixikaichulv、xueshengbiyelv、xueshengjiuyelv、zichanfuzhailv、shengjunzhichujingfeizengjianlvdeng。

 

第十一章财务监督

电竞投注        disishisantiao caiwujiandushiguancheguojiafalv、faguiheguizhangzhidu，weihucaijingjilvdebaozheng。xueyuanzijuejieshoushicaizheng、shenji、wujia、jijianyijijiaoyuting、jiaoyujudecaiwujiandu，duixueyuandegexiangshouru，yangeshixingshouzhiliangtiaoxianguanli，buzhunsishe“xiaojinku”。

电竞投注        jianlicaiwuguanlizerenzhi，xueyuanyuanzhang、xueyuangechuchuzhang、gexi、guan、shibumenzhuyaofuzerenduicaiwugongzuofu“diyizerenren”dezeren。

        disishisitiao xueyuanjianlijianquanneibujihezhidu、neibushenjizhiduhegangweizerenzhidengneibukongzhizhiduyujianduzhidu，yifaquebaocaiwujiandudeshishi。

        1、yibanjingfeizhichu，xuyoujingbanren、zhengmingren、lingdaopishisanrenyishangqianzi，jingcaiwujiherenyuanheduishiyou、yusuan、piaoju、jinewuwuhoutianzhijizhangpingzheng，jiaoyouchunafukuan。

电竞投注        2、yinxingcunkuanzhuanzhangzhichuhuotixian，chuxujingbanren、zhengmingren、lingdaopishi、jiheyuanqianziwai，yuliuyinxingyinjianxuliangrenfenkaibaoguanbingtongshigaizhanghoufangkezhuanzhanghuotixian。

电竞投注        3、cunhuocaigouzhichu、gudingzichangoujianzhichu、zhuanxiangweixiuzhichu、jijianzhichudeng（yicixing1000yuanyishangxucaiyongyinxingzhuanzhangfangshi），xuyoujingshouren、yanshouru（yanshourenyibanweibumencaichanguanliyuan）、lingdaodengpishi。anbenbanfadishiqitiaoguidingdechengxubanli。

        disishiwutiaoxueyuandecaiwujiandubaokuoshiqianjiandu、shizhongjianduheshihoujiandusanzhongxingshi。caiwujianduyujijianshenjijiandu、qunzhongjiandu、shangjijiandu、guojiajianduxiangjiehe。

电竞投注        disishiliutiaocaiwurenyuanyaoyangezunshouguojiadecaiwuzhiduhecaijingjilv，yifaxingshizhiquan，renzhenjiaqianghuijijiandu，duibuzhenshi、buhefadehuijishixiang，buyushouli；duibuzhengque、buwanshandebaozhangpiaoju，yuyituihui，yaoqiugengzhengbuchong；duiweifanguojiacaijifaguidexingwei，youquantichuyijianbingxiangyuanlingdao、shangjizhuguanbumenheqitayouguanbumenfanying。

电竞投注        disishiqitiaoxueyuanzhuyaoyizibenweiniudai，anxiandaiqiyezhidumoshi，duiyuanshushiti、dulifarenqiye、houqinzhongxindengshishijianduhekongzhi。

 

第十二章 附 则

电竞投注        disishibatiao guojiaduigaodengxuexiaodejibenjianshetouzidecaiwuguanli，anzhaoguojiayouguanguidingbanli。

        disishijiutiao dulihesuandeyuanbanqiyedecaiwuguanlizhixing《qiyecaiwutongze》hetongxingyehuozhexiangjinxingyedeqiyecaiwuzhidu。

电竞投注        diwushitiao benbanfayouxueyuanjicaichufuzejieshi。

电竞投注        diwushiyitiaobenbanfazitongzhixiafazhiriqishixing。benfaruyuyushangjicaiwubumenxinchutaidezhengceguidingxiangdichu，anxinguidingzhixing。benbanfaruyuxueyuanjiudecaiwuguanlibanfabuyizhide，yibenbanfaweizhun。