(Adopted by Decree No. 165 of 22 December 2010 by the People's Government of Yumnang on 25 November 2010)

Article 1, in order to strengthen the management of financial instruments, regulate the use of financial instruments, preserve the interests of the State, protect the legitimate rights and interests of citizens, legal persons and other organizations, develop this approach in the light of the State's provisions relating to the management of financial instruments.

Article 2

Article 3. The financial statements referred to in this approach refer to financial vouchers issued by State organs, utilities, social groups and other organizations when they collect non-levant income, carry out financial transactions or engage in other fees.

The financial statements are based on the original voucher and accounting of the unit's financial statements and are an important basis for monitoring inspections in the sectors such as finance, audit, prices, tax.

Article 4

The Ministry of Finance is responsible for the management of all provincial fiscal instruments, nuclear distribution, write-off, information systems and monitoring inspections.

The Government's financial sector is responsible for the management of the acquisition, nuclear distribution, write-off and inspection of the financial statements at this level.

Article 5 Financial statements include non-levant income instruments and other financial instruments.

The provincial Government's financial sector can be characterized by, and in a timely manner by, the types of financial instruments, in accordance with the needs of economic and social development.

Article 6. Types and scope of non-levant income instruments:

(i) Non-levant income receipts are applicable to the collection of administrative fees, government funds, special incomes, income earned on mortgages, State capital operating income, State-owned resources (electronic assets), and other non-levant incomes.

(ii) The non-levant income general contributions, which are applicable to the payment obligation or to the award of non-levant income to the national bank or to the financial exclusive recipient.

(iii) The penalty is not justified by the application of a certificate obtained in accordance with the laws, regulations and regulations for the payment of fines, fines or forfeiture of property in accordance with the laws, regulations and regulations.

(iv) Endowment instruments, which are applicable to national organs, utilities, social groups and other organizations, when they are granted by law.

(v) Specialized receipts for road bridge vehicles, which are applicable to the non-profit road blocks constructed using financial funds, for the purpose of reimbursing loans, and for the time of receipt of tickets at the time of movement charges for vehicles.

Article 7. Types and scope of other financial instruments:

(i) The receipt of contributions by social groups applies to the evidence obtained by social groups when they collect contributions to individual members and members of groups.

(ii) Medical tickets are applicable to non-profit medical institutions organized by the Government, medical institutions in the medical care sector, and pharmacies in order to obtain income or to provide for payment of fees.

(iii) The settlement of the transaction statement shall apply to the voucher issued in connection with the suspension of payment and other transactions between units and units.

(iv) Social insurance contributions received, which are applicable to the voucher obtained at the time of receipt of the Social Insurance Fund.

(v) Receive receipts from the rural collective economic organizations, which are applicable to the payment of financial subsidies by the rural collective economic organizations, funds raised in public interest matters, national land compensation payments, relief relief payments, special allocations from the superior sector and receipt projects approved by the district-level financial sector.

(vi) The housing maintenance fund receipts, which are applicable to the exclusive administration banks, the sale units that receive special maintenance funds in the occupancy of residential maintenance funds.

Article 8. The use of financial instruments shall be subject to the required use of financial instruments. Various financial instruments, financial instruments and tax invoices may not be used in a variety of ways.

The Government's financial sector at the district level may operate to open financial instruments.

Article 9. The financial statements are composed of letters, fact sheets, photocopy, specifications, intersections, printing chapters and counterfeitories.

Article 10, subsidiaries of financial statements generally include the owners of the vouchers, which are accepted by the paying party, the receipts of the certificates received by the governing body and the borrowing units retained by the receiving bank.

Special circumstances require an increase in intermodal and use, which is harmonized by the provincial financial sector.

Article 11 Financial instruments are prepared by the Ministry of Finance of the Government of the Provincial People, in accordance with government procurement provisions.

The production of financial instruments shall be based on the record of the contract and the letter of credit issued by the Ministry of Finance, and shall be responsible for the confidentiality and security of financial instruments in all parts of the production, transport and custody.

Article 12. The use and management of patriarchal stamps are governed by a national harmonized chapter of financial instruments.

The financial statements should be printed in Chinese, with actual needs being accompanied by national minority languages or English.

Article 13 Financial votes are subject to a voucher, sub-unitive, and a new automotive system.

The financial instruments are used by the units to be bought in the same financial sector in accordance with the financial reporting lines. Other financial statements are used in the following vertically managed sectors of the province, which can be made by the respective units to the local financial sector.

Article 14. For the first time in which the financial statements are made by the use of the unit, the following submissions shall be submitted to corporate legal entities for the purpose of obtaining a financial statement and submitted in accordance with the categories of the acquisition of financial statements:

(i) The purchase of non-levant income receipts and the submission of royalties approved by the Government of over the Provincial People's Government or the Government of the Provincial People's Government, price authorities, and royalties licenses granted by the Government's price authorities at the district level;

(ii) The legal, legislative, regulatory and regulatory basis for the performance of the penalties function, the law enforcement qualifications certificate and the financial sector forfeiture into the budget level document;

(iii) Acquisition of contributions from social groups, which should be submitted to the Social Group for the registration of legal persons licensed by the registry administration;

(iv) The purchase of medical tickets, which should be submitted to the Medical Agency's Enactment Licence (non-profit nature), the Licence Certificate of the Remuneration of the Medical Insurance Determinants in the town of Yunnan or other supporting documentation;

(v) A statement of settlement of the royalties shall be submitted for approval by the financial and tax authorities;

(vi) The acquisition of financial instruments such as general contributions for non-levant incomes, donation instruments, as required.

The financial sector shall, from the date of receipt of the financial statements, obtain a claim form of three working days from the date of the receipt of the application for the purchase of the licensee of the treasury units, purchase the financial statements by the licensee; and, in accordance with the provisions, written responses should be made.

Article 15. The use of financial instruments shall be subject to the re-acquisition of financial instruments in the province of Yunnan, the collection of funds, the collection of non-levant incomes, or the financial exclusiveness, subject to review by the financial sector.

Article 16 The cost of the production of work is subject to two income and expenditure lines, including budget management, dedicated to the production and management of financial instruments.

Article 17 Financial instruments should be used by the use of units to establish a financial voting management system, to establish a financial cheque management system, to be charged with the payment of the cheques to the financial sector in accordance with the regulations.

Prior to the introduction of financial instruments, the use of financial instruments should be inspected and the financial sector that has been ordered should be returned to the nuclear financial statements in a timely manner.

Article 19 should be used to complete the financial statements; the State's self-government can be accompanied by a national language that is common to the local level; a special needs may also be used simultaneously.

Article 20, when using financial instruments, should be properly filled on a case-by-case basis, in the order of time, numbers, to the effect that the project is complete, to be consistent with each of the elements of the unit and to add the financial seals of the unit and the stamps. The erroneous financial statements should be added to be closed and kept in full; a web-based payment of non-levant income was made by the governing receipt units on the basis of the electronic voucher generated by the payer.

The same financial statement shall not be used in an annual manner.

The financial sector shall not be reimbursed without the imposition of financial statements.

Article 21, after the use of financial instruments, the use of units should be closed in accordance with the requirements for the completion of the financial statements, with financial statements being made in the order of the number, and the maintenance of custody for a period of five years.

The maintenance period expires with the registration of a book by the financial statements using the unit, which was destroyed by the approval of the same financial sector.

Article 2 prohibits the conversion, transfer, borrowing, spike, dismantling, illegal opening, illegal sale and unauthorized destruction of financial instruments.

Article 23 merged, quantification, withdrawal or charges, removal and modification of the penalties function shall be submitted to the financial sector within 30 working days, processing or changing procedures.

Article 24 of the Financial Statements were made by the use of units to lose the financial statements that had not been used or the Financial Acquisitions in the State of Yunnan, which should be promptly identified and reported to the financial sector in writing and declared in the press within 10 working days from the date of discovery.

Article 25. The financial sector, the production of financial instruments by the enterprise, the use of financial instruments shall establish a dedicated warehouse or a specialized counter to which the author is responsible for the custody and security of the financial statements.

Article 26 The financial sector of the people at the district level should establish a system for monitoring the inspection of financial instruments, monitoring the production, use, custody, write-off of financial instruments.

Article 27 provides for the production of enterprise, use units, and shall be subject to inspection or investigation by the financial sector, the audit and inspection bodies, as well as information, without denying, concealing or impeding them.

Article 28 of the financial sector and its staff play a role in the management of financial instruments, in favour of private fraud, abuse of authority, which is governed by the law by their offices, superior authorities or the inspectorate body; and in the form of a crime, criminal liability is lawful.

Article 29 contains one of the following acts in violation of this approach, which is being corrected by the treasury of the financial sector at the district level, with a fine of more than 30,000 dollars at the level of €300,000; a reduction, dismissal or dismissal of civil servants in the country; and a criminal liability under the law:

(i) A breach of a provision for the production of financial statements;

(ii) Transfer, collusion and illegal opening, destruction and sale of financial instruments;

(iii) Conversion of financial instruments;

(iv) Condition of falsification, use of forged financial instruments;

(v) The loss of financial instruments resulting from significant economic losses due to mismanagement;

(vi) The use of financial instruments for unlawful charges and fines;

(vii) Changes in paints, slopes and dismantling of financial instruments;

(viii) Other violations of the regulations governing financial statements.

The penalties set out in the preceding paragraph are punishable under the Financial Offences Punishment Ordinance.

Article 33 is implemented in accordance with the provisions of this approach by central units in the administrative region of the province, the military, the military and the VAF forces authorized the use of local financial instruments.

The Government of the people at the district level is stationed with financial instruments for use by outside provincial institutions and is implemented in accordance with the provisions of this approach.

The tax authorities, in accordance with laws, regulations, regulations and decisions of the State Department and its relevant departments, the Government of the Provincial People, collect or collect statements of non-levant income and other charges, shall be implemented in accordance with the relevant provisions of the State and the provincial Government.

Article 31 The Regulation on the Administration of the Mori Southern Province, issued by Order No. 26 of 19 July 1995, was repealed.