最新明确：全部禁止！城口所有中小学将执行！
<p style="white-space: normal;margin-bottom: 0px;"><br/></p><p><br/></p><section style="margin-bottom: 0px;white-space: normal;outline: 0px;max-width: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us"><section><section><section><section data-tools="135编辑器" data-id="123372" style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: left;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 18px;letter-spacing: 1.5px;color: rgb(255, 174, 40);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="padding: 2px 20px 2px 10px;outline: 0px;max-width: 100%;background-color: rgb(11, 67, 209);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">教育部等五部门：</span></strong><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">禁止中小学校举办或参与举办培训机构</span></strong></section></section></section></section><section data-width="75%" style="margin-left: 25px;outline: 0px;max-width: 100%;width: 448.5px;height: 1px;background-color: rgb(68, 117, 241);overflow: hidden;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 7px;margin-bottom: -40px;margin-left: 10px;outline: 0px;max-width: 100%;width: 1px;height: 50px;background-color: rgb(68, 117, 241);overflow: hidden;transform: rotate(0deg);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="padding: 35px 25px;outline: 0px;max-width: 100%;background-color: rgb(243, 245, 251);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;background: transparent;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">近日，教育部、财政部、科技部、文化和旅游部、体育总局联合印发了</span><span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">《校外培训机构财务管理暂行办法》</span></strong></span><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">（以下简称《管理办法》）。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p></section></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">《管理办法》</span></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对校外培训机构财务活动</span></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">提出了全面规范要求</span></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></section><section data-support="96编辑器" data-style-id="44271" style="margin-bottom: unset;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;border-right: 1px dashed rgb(107, 159, 227);border-bottom: 1px dashed rgb(107, 159, 227);border-left: none;border-top: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: center;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-shadow: rgb(100, 100, 100) 1px 1px, rgb(100, 100, 100) 1px -1px, rgb(100, 100, 100) -1px 1px, rgb(100, 100, 100) -1px -1px, rgb(100, 100, 100) 0px 1px, rgb(100, 100, 100) 0px -1px, rgb(100, 100, 100) -1px 0px, rgb(100, 100, 100) 1px 0px;color: rgb(254, 254, 254);font-size: 43px;letter-spacing: 1px;line-height: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">01</strong></p></section><section data-width="90%" style="margin-top: 20px;margin-left: -33px;padding: 8px 20px;outline: 0px;max-width: 100%;background-color: rgb(107, 159, 227);width: 501.297px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: right;font-size: 16px;letter-spacing: 2px;color: rgb(254, 254, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">一是资金筹资方面</strong></p></section></section></section><section style="margin-top: 20px;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 2px;line-height: 1.75;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">明确了举办者的出资义务和不得抽逃出资的要求，</span><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;color: rgb(217, 33, 66);box-sizing: border-box !important;overflow-wrap: break-word !important;">同时禁止上市公司、外商投资义务教育阶段学科类培训机构，禁止中小学校举办或参与举办培训机构</span></strong><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section></section></section><section style="padding: 20px;outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(107, 159, 227);border-left: 1px dashed rgb(107, 159, 227);border-right: none;border-top: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: center;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="90%" style="margin-top: 20px;margin-right: -33px;padding: 8px 20px;outline: 0px;max-width: 100%;background-color: rgb(107, 159, 227);width: 501.297px;z-index: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(254, 254, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">二是资金营运方面</strong></p></section></section><section style="outline: 0px;max-width: 100%;text-shadow: rgb(100, 100, 100) 1px 1px, rgb(100, 100, 100) 1px -1px, rgb(100, 100, 100) -1px 1px, rgb(100, 100, 100) -1px -1px, rgb(100, 100, 100) 0px 1px, rgb(100, 100, 100) 0px -1px, rgb(100, 100, 100) -1px 0px, rgb(100, 100, 100) 1px 0px;color: rgb(254, 254, 254);font-size: 43px;letter-spacing: 1px;line-height: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">02</strong></p></section></section><section style="margin-top: 20px;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 2px;line-height: 1.75;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对校外培训机构收入归口、预收费监管、合同签订和退费做出规定，强调其融资及培训服务费收入应主要用于培训业务，要建立大额资金支付决策制度，明确大额资金支出的程序、方式、规则。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;border-right: 1px dashed rgb(107, 159, 227);border-bottom: 1px dashed rgb(107, 159, 227);border-left: none;border-top: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: center;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-shadow: rgb(100, 100, 100) 1px 1px, rgb(100, 100, 100) 1px -1px, rgb(100, 100, 100) -1px 1px, rgb(100, 100, 100) -1px -1px, rgb(100, 100, 100) 0px 1px, rgb(100, 100, 100) 0px -1px, rgb(100, 100, 100) -1px 0px, rgb(100, 100, 100) 1px 0px;color: rgb(254, 254, 254);font-size: 43px;letter-spacing: 1px;line-height: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">03</strong></p></section><section data-width="90%" style="margin-top: 20px;margin-left: -33px;padding: 8px 20px;outline: 0px;max-width: 100%;background-color: rgb(107, 159, 227);width: 501.297px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: right;font-size: 16px;letter-spacing: 2px;color: rgb(254, 254, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">三是资产和负债管理方面</strong></p></section></section></section><section style="margin-top: 20px;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 2px;line-height: 1.75;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">强调要维护资产安全与完整，</span><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;color: rgb(217, 33, 66);box-sizing: border-box !important;overflow-wrap: break-word !important;">禁止非营利性培训机构对外提供担保</span></strong><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">，明确培训机构申请贷款的使用方向，建立债务风险预警机制。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section></section></section><section style="padding: 20px;outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(107, 159, 227);border-left: 1px dashed rgb(107, 159, 227);border-right: none;border-top: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: center;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="90%" style="margin-top: 20px;margin-right: -33px;padding: 8px 20px;outline: 0px;max-width: 100%;background-color: rgb(107, 159, 227);width: 501.297px;z-index: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(254, 254, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">四是收益分配方面</strong></p></section></section><section style="outline: 0px;max-width: 100%;text-shadow: rgb(100, 100, 100) 1px 1px, rgb(100, 100, 100) 1px -1px, rgb(100, 100, 100) -1px 1px, rgb(100, 100, 100) -1px -1px, rgb(100, 100, 100) 0px 1px, rgb(100, 100, 100) 0px -1px, rgb(100, 100, 100) -1px 0px, rgb(100, 100, 100) 1px 0px;color: rgb(254, 254, 254);font-size: 43px;letter-spacing: 1px;line-height: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">04</strong></p></section></section><section style="margin-top: 20px;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 2px;line-height: 1.75;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">明确了培训机构净资产（利润）的使用与分配方式，强调非营利性培训机构举办者不得分红或取得其他投资收益。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;border-right: 1px dashed rgb(107, 159, 227);border-bottom: 1px dashed rgb(107, 159, 227);border-left: none;border-top: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: center;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-shadow: rgb(100, 100, 100) 1px 1px, rgb(100, 100, 100) 1px -1px, rgb(100, 100, 100) -1px 1px, rgb(100, 100, 100) -1px -1px, rgb(100, 100, 100) 0px 1px, rgb(100, 100, 100) 0px -1px, rgb(100, 100, 100) -1px 0px, rgb(100, 100, 100) 1px 0px;color: rgb(254, 254, 254);font-size: 43px;letter-spacing: 1px;line-height: 1;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">05</strong></p></section><section data-width="90%" style="margin-top: 20px;margin-left: -33px;padding: 8px 20px;outline: 0px;max-width: 100%;background-color: rgb(107, 159, 227);width: 501.297px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: right;font-size: 16px;letter-spacing: 2px;color: rgb(254, 254, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">五是财务清算方面</strong></p></section></section></section><section style="margin-top: 20px;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 2px;line-height: 1.75;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">规定了培训机构的清算情形、清算主体、剩余财产清偿顺序和支配，</span><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;color: rgb(217, 33, 66);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">要求首先清偿应退学生培训费</strong></span><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section></section></section></section></section></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;text-indent: 0em;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-bottom: 0px;padding-top: 16px;padding-bottom: 16px;outline: 0px;max-width: 100%;letter-spacing: 0.544px;white-space: normal;border-width: 0px;border-style: initial;border-color: initial;overflow: hidden;color: rgb(75, 75, 75);font-family: 微软雅黑, Arial, 宋体;font-size: 16px;text-align: start;background-color: rgb(255, 255, 255);line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">《管理办法》强调校外培训机构要按规定编制财务会计报告，妥善保管会计档案，建立内部审计和审计公示制度，健全内部控制制度，强调关联交易要实行信息披露，</span><span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">明确了地方各级教育、财政、体育、文化和旅游、科技、民政、市场监管、税务管理等部门相应的监督检查职责</span></strong></span><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></section><section style="margin-bottom: 0px;padding-top: 16px;padding-bottom: 16px;outline: 0px;max-width: 100%;letter-spacing: 0.544px;white-space: normal;border-width: 0px;border-style: initial;border-color: initial;overflow: hidden;color: rgb(75, 75, 75);font-family: 微软雅黑, Arial, 宋体;font-size: 16px;text-align: start;background-color: rgb(255, 255, 255);line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">下一步，教育部、财政部、科技部、文化和旅游部、体育总局将会同有关部门指导各地抓好落实，全面规范校外培训机构培训行为，确保行业健康运行，切实维护人民群众利益。</span></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;text-indent: 0em;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(178, 178, 178);font-size: 12px;box-sizing: border-box !important;overflow-wrap: break-word !important;">来源| 教育部官网</span></section></section></section></section></section></section></section></section></section><p><br/></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p><p><br/></p><link rel="stylesheet" href="//bbs.cktcw.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_asS" id="wcn_editor_css"/> 转发相告，提醒身边的朋友 已转发提醒
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