The Ministry of Finance's Accounting Measures for Residential Special Maintenance Funds stipulates that from 202 1 1, the unit shall open a new account on the first implementation day, reclassify the ending balance of assets, liabilities and net assets of the original account and transfer it to the relevant accounts of the new account, and make the first report on the implementation of these measures according to the accounting basis of the Measures.
2. Lowered the threshold for raising maintenance funds and property service enterprises to engage in * * * part operations.
According to the provisions of the Civil Law, the raising of maintenance funds, the renovation of residential quarters, the change of some uses of * * *, or the conversion of some uses of * * * into commercial uses need to be approved by more than two-thirds of the people voting, and at the same time, it must be approved by two-quarters of the people voting. Other matters, including the use of maintenance funds, only need two-thirds of the people to vote. At the same time, it is also stipulated that in an emergency, the owners' meeting and the owners' committee can directly use the maintenance fund without the consent of the owners.
3. On the other hand, the "double-and-a-half" voting mechanism for other matters lowers the operating threshold, making it relatively easy to select and dismiss property service enterprises and maintain buildings and their ancillary facilities.
Legal basis: Article 281 of the Civil Law of People's Republic of China (PRC), the maintenance fund of the building and its ancillary facilities belongs to the owner. With the consent of the owner, it can be used for local maintenance, renewal and transformation of elevators, roofs, external walls and barrier-free facilities. The collection and use of maintenance funds for buildings and their ancillary facilities shall be announced regularly.
In case of emergency, if the building and its ancillary facilities need to be repaired, the owners' assembly or the owners' committee may apply for the maintenance funds of the building and its ancillary facilities according to law.