You can refer to it!

Interim Measures for the Financial Management of Art Performance Groups Chapter 1 General Provisions Article 1 In order to strengthen the financial management of art performance groups (hereinafter referred to as theater troupes), create a relatively relaxed economic environment for the reform of theater groups, and promote the prosperity and development of the arts, according to

In accordance with relevant national regulations and combined with the characteristics of the theater troupe, these interim measures are specially formulated.

Article 2: A theater troupe is a highly independent social and cultural group composed of art workers under the guidance of the party's line and principles, engaged in artistic creation and performance activities, and serving the people and socialism with spiritual products.

Financially, it is a cultural institution that implements balance budget management.

Article 3 The financial management of the theater troupe is an important part of the theater troupe’s management work.

Theater troupes must strictly conduct economic accounting, actively organize income, strive to save expenditures, improve the effectiveness of fund use, maintain the country's financial discipline, correctly handle the relationship between economic benefits and social benefits, and put social benefits first.

Article 4: Theater troupes must comply with the requirements of the Accounting Law of the People's Republic of China and the State Council, set up an accounting agency or equip full-time accounting personnel, and continuously improve the internal financial management system and property and material management system.

Theater troupes that set up paid service outlets with independent accounting should be equipped with full-time or part-time accounting personnel.

Article 5: These interim measures apply to professional theater troupes led and managed by cultural departments at county and above levels.

Chapter 2 Budget Management Article 6 The theater troupe implements budget management methods of approving revenue and expenditure, providing subsidies for the difference (fixed amount, fixed item), overspending not being compensated, and remaining balance being retained.

Article 7 Before the start of the year, the theater troupe should prepare the financial revenue and expenditure budget for the next year based on its rehearsal, performance, creation and other business plans, combined with the current year's financial revenue and expenditure and the completion of the business plan, and submit it to the cultural and financial authorities for approval.

The financial departments and cultural authorities at all levels must determine the financial revenue and expenditure budgets and differential subsidy amounts of each theater troupe based on the artistic varieties, tasks, and division of labor of each theater troupe.

Article 8 The financial departments and cultural authorities at all levels must take care of the following theater troupes when determining their balance subsidies: 1. Theater troupes with experimental tasks, such as operas, dance dramas, dramas, national music, symphonies, etc.; 2. Theater troupes for teenagers

Theater troupes that serve children; 3. Theater troupes, art troupes, and teams of ethnic minorities; 4. Certain ancient and rare art varieties with profound artistic traditions and high artistic levels; 5. Troupes that rehearse and perform plays that reflect real life and major themes,

Team.

Article 9: The theater troupe may prepare separate budgets for the following expenditure items, and after review by the cultural authorities, submit them to the financial department at the same level for special funding subsidies.

1. Subsidies for major repairs and equipment purchases.

The starting point of the subsidy is determined by the cultural authorities at all levels in conjunction with the financial department. The unfinished balance of the current year's plan can be carried forward for continued use in the next year; 2. Funds for retired and retired personnel.

Article 10 Performance troupes, teams, groups and paid service outlets within the theater troupe that are not independently accounted for are regarded as reimbursement units, and all their financial revenue and expenditure must be fully included in the financial management scope of the theater troupe, and accounts must be reported to the accounting department in a timely manner.

Chapter 3 Income Management Article 11 The theater troupe’s income includes “business income” and “other income”.

"Business income" is further divided into "performance income" and "other business income".

"Other business income" refers to various business income and paid service income of theater organizations other than "performance income".

All the above-mentioned income should be recorded in the account.

The income turned over by the independently-accounted paid service outlets established by the theater troupe shall be included in "other income".

Article 12: Theater troupes must insist on charging for performances.

For performance tasks assigned to the troupe by relevant departments or cultural authorities, such as political galas, foreign affairs performances, overseas visit performances, condolences performances, concert performances, and performances, etc., the department that delegates the task should provide the troupe with reasonable subsidies.

Article 13: The various incomes of the theater troupe are not allowed to be distributed privately.

Anyone who conceals their performance, performs without a license, or goes out to participate in activities such as filmmaking, TV shooting, audio recording, video recording, and performance without approval will have all their private money and income earned, and will be criticized according to the severity of the case.

Educational or disciplinary action.

Chapter 4 Expenditure Management Article 14 The theater troupe must implement the policy of diligence and thrift in running its business.

All expenditures must be carried out in strict accordance with the expenditure standards and expenditure scopes prescribed by the state and relevant departments.

If there are any expenditure items that are not expressly stipulated, they must be implemented in accordance with the terms of reference and approved after approval.

Article 15 The theater troupe must establish a repair and purchase fund to ensure the maintenance and updating of equipment.

The source of the repair and purchase fund is extracted from business income, and the extraction ratio is determined by each province, autonomous region, and municipality directly under the Central Government.

Article 16: When a theater troupe rehearses or performs at night in the local city or in other places, it may pay night meal allowances and business trip subsidies to the cast and crew participating in the rehearsals and performances respectively.

When touring with your own luggage, a luggage subsidy may be issued.

Article 17: Dance, acrobatics, martial arts and wind instrument players in the theater troupe can be paid "artistic subsidy" on a monthly basis.