Loluhlelo imisebenzi ezezimali nezomnotho nezikhungo isabelomali: Endabeni ukulungiselela, ukusetshenziswa kwezimali kanye engenayo

Ngokuhambisana nomthetho Russian le izikhungo kwesabelomali ziyadingeka ukuhlela ngomsebenzi ezezimali nezomnotho futhi ukulungisa inqubo ukuze iqhube e umbhalo oseceleni. Indlela kufanele uzilungiselele, njengombana alawulwa ezingeni iziqondiso. Yiziphi izici kumiswa uhlelo ezezimali nezomnotho umsebenzi isabelomali kwenhlangano? Yiluphi ulwazi kungase kubonakale ke?

Ukwaziswa Okumayelana uhlelo umsebenzi ezezimali nezomnotho

Cabanga, ukuqala yini idokhumenti mbuzo. imisebenzi lwezezimali nezomnotho - iqoqo ukuphathwa izixazululo inhlangano ehlobene ngokuyinhloko ukuhlela nokwabiwa engenayo kanye nezindleko inhlangano kwezomnotho esekelwe umthetho, yezidingo, iziqondiso kanye neziphakamiso iziphathimandla abanekhono ezihambelana imisebenzi sikhungo.

Endabeni ubunjalo kwezimali uhlelo womsebenzi ezezimali nezomnotho kuyaqondakala iyonke, ngendlela efanayo. Indlela kumele kwakhiwa futhi yakwamukela uhlelo okukhulunywa ebizwa ngokuthi umthetho kahulumeni we Russian Federation. Lezi zinqubo ihanjiswa ngokuqinile ngokwanele ukuba umthetho ofanele.

Igunya, esesikhundleni lomsebenzi olubalulekile ukuziqondisa ukuhlela engenayo kanye nomasipala amaphethini wokusebenzisa - Russian Ministry of Finance. Le nhlangano state ekhishwe iziqondiso ezihlukahlukene, okuyinto lokulawula inqubo uhlela kwesabelomali izikhungo womsebenzi ezezimali nezomnotho. Ngaphambi kokuba siyihlole, kulokho oda kumele iyawakha imisebenzi ezezimali nezomnotho nezikhungo isabelomali, isibonelo insimbi ezifanele, ukuhlola, ngale ndlela, lokho yemithetho alawule kumiswa umthombo.

Ukuhlela imisebenzi yezimali lenhlangano kwesabelomali: Ebusayo Law

The main isenzo normative ukuthi kufanele libukwe lapho ahosha lapho kwenziwa uhlelo lokusetshenziswa okukhulunywa - Order of Russian Ministry of inombolo Ezezimali 81H yokutholwa 28.06.2010 ngonyaka. Iveza nezidingo plan. Lokhu isiqondiso kwavunyelwana ukuze kuqaliswe izinhlinzeko zoMthetho imithombo kahulumeni - Federal Law "Ngo kohwebo Izinhlangano", kanye zoMthetho Federal "Ngo izikhungo ezizimele".

Izinhlinzeko inombolo Isinqumo 81H kumelwe acabangele zikahulumeni noma kamasipala mali, kanye yama yodwa. Cabanga okuqukethwe kumthethonqubo ezifanelekayo. Asiqale nezinhlinzeko zalo jikelele.

Inombolo ye-oda 81 ku ukulungiswa uhlelo imisebenzi yezimali kwezikhungo isabelomali: imithetho jikelele

I obaluleke kakhulu umthetho kubhekwe kulesi sigaba Order Inombolo 81 angabhekwa ukuthi, ngokuhambisana nohlelo ngawo eyakheke isabelomali izilinganiso izikhungo kufanele zithuthukiswe njalo ngonyaka uma isabelomali esamukelwa ngo-1 kwezimali Unyaka, noma ngokuhambisana nohlelo inkathi (uma likhona isikhathi isenzo normative, evunywe State uhlelo lwezimali). Uma kudingekile, umsunguli we kunhlangano ekhiqiza idokhumenti mbuzo ungayithola sokuprakthiza isakhiwo kusukela umbono reflection therein wekota noma amazinga nyangazonke.

Oda № 81: ukuhlela

Inombolo ye-oda 81 futhi inquma indlela lapho uhlelo kumele lwentiwe imisebenzi ezezimali nezomnotho nezikhungo isabelomali. ISIBONELO yimuphi umqulu elihambisana uya khona kumele ehambisana nezidingo inikezwe.

Umthombo okukhulunywa ngakho, kufanele abunjwe kusekelwe eqinisweni ukuthi izibalo kuwo baziwa ku cash isisekelo nge ukunemba kuze kube izinhlamvu eziyi- 2 ekhombisa zedesimali. Loluhlelo kumelwe kuvumelane ukuma, okuyinto yakhelwe inhlangano umsunguli isabelomali ukuhlangabezana nezidingo evezwe Inombolo ye-oda 81.

Ngakho, icebo imisebenzi ezezimali nezomnotho nezikhungo isabelomali (isibonelo isinqamu yalo uzonikezwa ngezansi), kufanele libe izingxenye ezilandelayo:

- isihloko;

- endaweni eyinhloko okuqukethwe;

- udini izingxenye.

Unhlokweni ingxenye plan

Isihloko kufanele ibonise:

- Vulture ukwamukelwa uhlelo, erekhoda igama ehhovisi, isignesha isisebenzi onegunya ukuvuma idokhumenti, nencazelo yalo;

- usuku ukwethulwa kohlelo kwegazi;

- isihloko idokhumenti;

- usuku lapho kumiswa uhlelo;

- igama kwesabelomali izikhungo division, okuyinto ithuthukiswe idokhumenti;

- igama negunya Sungula isabelomali inhlangano;

- Eminye imininingwane edingekayo ukuhlonza izikhungo - INN, PPC lekhodi ekhethekile irejista;

- ulwazi nyaka wezimali, ezimweni ezibekwe ngumthetho kushintshiwe ngesikhatsi sekuhlela;

- amagama amayunithi nemingcele ukuthi zifakwe idokhumenti.

Okuqukethwe uhlelo: ndawo yombhalo

Le ndawo nokuqukethwe idokhumenti inezingxenye 2 - umbhalo, kanye itafula.

Eyokuqala ukuze waziwe:

- injongo yenhlangano, njengoba kuchaziwe ngokuhambisana nezinhlinzeko komthetho;

- izinhlobo umsebenzi, kuchazwa ngokwesimiso;

- uhlu imisebenzi kanye nezinsizakalo eyenziwa yinhlangano;

- Incwadi ukubaluleka impahla, okuyinto okungukuthi ezigxilile enhlanganweni ngesisekelo tekusebenta ukuphathwa, siqu impahla, kufaka phakathi i-ikakhulukazi eyigugu;

- nolunye ulwazi okumele kufakwe uhlelo ezibhalwe phansi ngesinqumo umsunguli.

Okuqukethwe uhlelo: endaweni Ithebula

Loluhlelo lamatafula eziningana ivuliwe. Zibonisa:

- izinkomba isimo sezimali zenhlangano, kuhlanganise nalezo ezihlobene ngokuqondene nezimpahla kanye nezikweletu;

- ulwazi namarisidi izinkokhelo;

- izinkokhelo izinkomba ezihlobene ukuthengwa kwezimpahla, imisebenzi kanye nezinsiza;

- ulwazi mayelana imali ukuthi okwesikhashana uphatha inhlangano;

- inkomba ulwazi.

Tabular ingxenye plan cabangisisa neminye imininingwane ngokuhambisana ngesinqumo sendikimba ukusungula isabelomali inhlangano.

Uma tikhungo tetenhlalo noma ezinye izakhiwo isimo noma kamasipala ukushintsha yomthetho, uhlelo kufanele lwentiwe ngokulandelana, okuyinto lihlelwe abagunyaziwe maqondana nalapho inhlangano unesibopho sokubika.

Yenza out ingxenye plan

uhlelo Okubukwe kufanele iqinisekiswe isignesha lenhlangano abantu abanekhono - Umqondisi, Inhloko Accounting, kanye umsebenzi owenza idokhumenti. Le mininingwane ezilotshwe umqolo idokhumenti.

Uma inhlangano ekuthuthukiseni idokhumenti umbuzo yisikhungo ezizimele, uhlelo kufanele iqinisekiswe esiqongweni salesi isakhiwo ngesisekelo nokuthola le Supervisory Board. imisebenzi lwezezimali nezomnotho - ophethe isiqondiso inhlangano, futhi ngenxa uhlelo wakhe angadinga ukugunyazwa eyengeziwe kusukela abantu abanekhono.

Nokho, uma idokhumenti umbuzo yakhiwa isakhiwo e isimo isabelomali inhlangano, ngokuvamile, kwanele nje ukwamukelwa umphathi - uma abengeke wathola igunya ukusungula uhlelo olufanele inhlangano. Uma uhlelo is a division of ukusungulwa, it is wayenza yasebenza inhloko yenhlangano.

uhlelo umsebenzi wezimali yezinhlangano isabelomali: ezicashile

Kunezindlela eziningana umehluko wemisindo nemiqondo yamagama agcwele kumiswa idokhumenti. Ngakho, shaqa ezingenayo kanye nezindleko neyaziwayo esigabeni tabular we plan Kufanele sizimisele ngesikhathi kulungiselelwa uhlaka lwesabelomali kulo nyaka wezimali, sichitshiyelwe ezimweni eyayifunwa umthetho ngesikhatsi sekuhlela. Ngesikhathi esifanayo, imixhaso ziyabhekelelwa:

- kucinisekisa kusetjentiswa imisebenzi isimo, olunikezwa Ikhodi Ibhajethi Russia;

- ukutshala capital investment ingcebo, uma njalo ukuncintisana.

Futhi, ucabangela eziningana nezinye izinkomba. okungukuthi:

- nezibopho inkonzo yomphakathi, obonakaliswe Ngokwamanani emali;

- utshalomali ongaphakeme.

Ngokuphathelene Okuqondiwe ngenzuzo, isimo noma kamasipala isabelomali inhlangano kufanele kunakwe lapho sinquma ukuthi ingabe uxhaso efanayo, kanye:

- Imali engenayo ethathwe ukuhlinzekwa kwezinsizakalo commercial inhlangano ngaphansi isimiso, okungukuthi - izinhlobo ezinkulu emisebenzini yayo;

- Income kusukela ukudayiswa izibambiso - kulezi zimo ezinikezwe ngumthetho.

Kungase fixed:

- ukubaluleka izibopho umphakathi ukuba izakhamuzi zawo, okuyinto kumelwe zigcwaliseke yinhlangano ngesimo imali;

- inani lotshalo mali yomphakathi;

- ukubaluleka izimali olawula ejensi yesikhashana.

Ulwazi eyenziwa kule plan, ungakwazi ukwakha inhlangano esekelwe ulwazi eyatholakala kusukela umsunguli. Ezinye izinkomba ezifanele kungaba ukugqokwa uhlamvu komnikazi - njengalezo ezihlobene imali ukuhlinzekwa kwezinsizakalo kwezohwebo.

Izindleko izikhungo yesondlo ingqalasizinda ezihlobana ukuthengwa kwezimpahla namasevisi kufanele kubekiwe izinhlelo:

- izinto ezinhlelweni zokuthenga ukuze kuqinisekiswe isimo noma kamasipala izidingo ngaphansi komthetho ukusebenzelana okuhilela izivumelwano;

- zokuthenga, okwenziwa ngokuhambisana nezinhlinzeko zoMthetho Federal № 223.

Kumiswa uhlelo umsebenzi wezimali: Izici ukwamukelwa idokhumenti

Kukhona futhi eziningi umehluko wemisindo nemiqondo yamagama agcwele inqubo ukuvunyelwa uhlelo okukhulunywa ngalo. Ngakho, kungashiwo kuqashelwe ukuthi igunya asungula tikhungo tetenhlalo kanye nezinye isimo lephrofayela kanye kamasipala ejensi, unelungelo ukubeka kwegazi evamile idokhumenti ingasetshenziswa kokubili ngokuzimela mali izakhiwo noma izinhlobo ezimbili ehlukile uhlobo inhlangano ngayinye. Ngokufanayo, kungenzeka ukuthi imithetho yokutholwa sokuqedela imibhalo efanele.

Isu, kanye Imininingwane eyengeziwe kungenziwa ebekiwe ngqo esikhungweni emva sizovunyelwa ngesenzo normative ngesabelomali. Ngemva - luvunyelwe, okuzothathwa esekelwe imithetho elotshwe nezidingo Order № 81H. Uma ukucaciseleka ahlobene ukuqaliswa kulesakhiwo isimo umsebenzi, base luzakwenziwa ethatha ku-akhawunti nemingcele asethwe e ezifanele kulungiselelwa. Ngaphezu kwalokho, ukubala uthatha isinyathelo isibonelelo abelwe yayo ukuqaliswa. izidingo Okufana nazo esabekwa Order № 81H.

Ukushintsha uhlelo lwebhizinisi

Kwezinye izimo, isabelomali izilinganiso ziyabonakala kule plan okukhulunywa uyashintsha. Le nqubo ihilela kumiswa idokhumenti entsha kwalowo uhlobo, izinhlinzeko zoMthetho okufanele akuphikisani ngokwengxenye ukusebenza ukheshi inguqulo yasekuqaleni plan. Isinqumo shintsho idokhumenti ezamukelwe ngu umqondisi enhlanganweni.

Kungase bheka uhlelo lwemisebenzi ezezimali nezomnotho nezikhungo isabelomali? Isibonelo idokhumenti ngokuya omunye ukhiye izingxenye - esithombeni ngezansi.

Kubalulekile ukuba athobele umthetho omiswe, kanye ezingeni izinqumo igunya, ukusungula inhlangano isabelomali, izidingo isakhiwo kanye nokuqukethwe kohlelo.