教育部校外教育培训监管司有关负责人就《校外培训机构财务管理暂行办法》答记者问(6)
<P id=A1enZf2RZFrS5zn7 style='FONT-SIZE: 18px; FONT-FAMILY: "PingFang SC", XHW-pzh, "Lantinghei SC", "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", 微软雅黑, STHeitiSC-Light, simsun, 宋体, "WenQuanYi Zen Hei", "WenQuanYi Micro Hei", sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 20px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'>  8.问：校外培训机构不再举办时，在财务清算过程中如何保障学生和家长的合法权益？</SPAN></STRONG>
<P id=zr2wxAL2olB2qakW style='FONT-SIZE: 18px; FONT-FAMILY: "PingFang SC", XHW-pzh, "Lantinghei SC", "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", 微软雅黑, STHeitiSC-Light, simsun, 宋体, "WenQuanYi Zen Hei", "WenQuanYi Micro Hei", sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 20px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'>  答：校外培训机构因分立、合并或终止等原因不再举办、履行注销程序时，必须进行财务清算，全面清理其资产、负债及相关权利、义务。清算工作特别是清偿顺序，直接关系到学生、从业人员合法权益的保障，也牵涉到退费纠纷的防范化解。《管理办法》除明确了清算情形、清算主体外，还对财产清偿顺序作出专门规定。考虑到学生在校外培训服务中比较分散、相对弱势等情况，根据《民办教育促进法》《企业破产法》和最高人民法院司法解释有关规定，《管理办法》进一步明确了学生培训费优先清偿的原则，即在清算财产支付清算费用后，应当首先清偿应退学生培训费和其他费用，再清偿从业人员工资、应缴纳的社会保险费用和税款，以及其他债务。
<P id=tZQftFQ8obu3QfQi style='FONT-SIZE: 18px; FONT-FAMILY: "PingFang SC", XHW-pzh, "Lantinghei SC", "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", 微软雅黑, STHeitiSC-Light, simsun, 宋体, "WenQuanYi Zen Hei", "WenQuanYi Micro Hei", sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 20px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'>  9.问：如何全面做好校外培训机构财务监督工作？</STRONG></SPAN>
总共7页
[1] [2] [3] [4] [5] 6
[7] 上一页 下一页