Personal money of serving prisoners, including: the prison in accordance with the provisions of the allowance paid to serving prisoners; serving prisoners' relatives and friends, etc. to pay money; the prison paid to serving prisoners bonuses, allowances, subsidies and so on.
Management of the personal money of prisoners refers to the preservation of the personal money of prisoners, income, expenditure and its accounting matters by the prison is responsible for the handling of a prison financial management activities.
Personal money is the legal property of prisoners, is protected by state law. Serving personnel of their personal money is also protected by state law, serving personnel have the right to possession, use, income and disposal.
Management of personal money is a unique prison management affairs. The lawfulness and standardization of the management of personal money of the inmates are directly related to the legitimate rights and interests of the inmates can be guaranteed.
This paper tries to discuss the actual management of personal money in the process, in order to help achieve the standardized management of personal money in prison.
Prisoners personal money management of the proxy relationship
Prison according to the needs of prison management, the provisions of the prison staff in prison are not allowed to save and use cash. The preservation of their personal money and income, expenditure procedures and accounting by the prison management. However, a prisoner's ownership of his or her personal money has not been transferred as a result of the prison's acting on his or her behalf. It can be seen that the relationship between the prison and the prisoner in the management of the prisoner's personal money is, in essence, a principal-agent relationship. In this principal-agent relationship, as far as its substance is concerned, the principal is the prisoner; the trustee is the prison.
This principal-agent relationship determines that in the management of personal money activities, the prison is only a "fiduciary" nature of the limited agency, rather than "full authority". Because of the "proxy" nature of the lack of understanding, in the actual management of personal money in prison personnel in the process, from time to time there are things that damage the rights and interests of personal money in prison personnel: personal money in prison personnel can not be timely recorded in personal accounts, personal money interest and other related income is not correctly accounted for and credited to the personal accounts; Arranging certain expenditures of a prisoner's personal funds at will "on behalf of the prisoner". Commonly, there is a per capita share of the expenses of the public **** facilities in the prison building, according to the number of people serving a sentence, per capita from the personal money of the sentenced person to charge the relevant costs, and so on.
General proxy relationship is the autonomy of the entrusted and entrusted relationship, the proxy should be on the proxy matters, the proxy authority, the proxy period and other elements of the proxy to make a clear agreement, and on the results of the agreement *** with the signing of the proxy relationship is established as a proof of the document, that is, the power of attorney. Otherwise, the agency matters are not clearly agreed or signed power of attorney, it is very easy to appear "improper agency" phenomenon, the rights and interests of the party being represented by the difficult to get effective protection.
Sentenced persons personal money management of the proxy relationship has its different characteristics from the general civil agency.
One, the agency relationship does not come from the agency of the two sides of the expression of meaning, the commissioner (inmates) did not express the intention of the commission agent, the agency relationship is directly from the prison supervision regulations.
Two, the establishment of the agency relationship without the authorization of the principal, but in the supervision of the premise of the natural formation of the regulations.
Third, the agency matter is the management of the personal money of the prisoner, but there is no clear agreement on the specific content of the agency matter and the authority of the agency.
Four, the two sides did not sign a letter of proxy with all the necessary elements.
Prison for the management of personal money in prison for the formation of this agency relationship characteristics show that, in the management of income and expenditure on behalf of the process of personal money in prison, such as the lack of a sound and effective management system constraints, is very likely to lead to the "agency improper" and other detrimental to the rights and interests of the individual prisoners occurred.
Principles of the management of personal money
Prison and prison personnel on the management of personal money signed a letter of proxy, from the legal point of view should be, but from the practical point of view is difficult to do. However, the prison through the development of a sound and effective management system reflecting the nature of the proxy is entirely feasible, but also the management of personal money is indispensable.
The purpose of the management of personal money is to ensure the security and mobility of personal money. Security means that the prison in the management of personal money in the process, should take effective measures to ensure that the personal money (including the interest generated by this) is not subject to any unlawful appropriation; mobility means that prisons should ensure that the personal money of the inmates in the scope of the expenditure at the disposal of the inmates. In order to realize the purpose of the management of the personal money of the inmates, the system of management of the personal money of the inmates formulated by the prison shall be guided by the following management principles.
1, the principle of personal money of the inmates exclusive management. Serving personnel personal money agency relationship legal, decided to serving personnel personal money can only be managed by the prison on behalf of the management. Prisons should be in the prison normative documents in the prison management department and its management personnel, in order to clarify the individual serving a sentence of money for the management of the responsibility of the main body. No department other than those provided for in the prison system, and no person other than those appointed by the personnel department of the prison, may manage a prisoner's personal money. In the management of personal money in prison personnel in practice, the management of personal money in prison personnel should be out of the prison normative documents are easy to be ignored.
2, the principle of specialization of personal money. Individual money is serving a sentence of personal ownership of special money, and in accordance with the regulatory provisions can only be used for prisoners to purchase daily necessities. Prisons are only "entrusted" to manage it on their behalf, and do not have the right to "make decisions" on its use for investment or other matters such as borrowing or misappropriation. Without authorization, any act of agency is illegal and should be prohibited.
3. The principle of non-collective expenditure of personal money. Serving personnel personal money ownership belongs to the individual serving personnel, can only be used for serving personnel's personal consumption expenditures, but not for serving personnel collective **** the same consumption expenditures. Prison house of public * * * * health appliances, library newspapers and magazines, winter * * * * with heating equipment, summer * * * * with cooling equipment and other costs belong to the sentenced person collective public * * * supplies, if its cost by the sentenced person's personal money to share, will be in the law is not based on the behavior of the individual rights and interests of the sentenced person at the same time, should be prohibited for the prison. Supervision and rehabilitation necessary for the inmates collective public **** consumer goods should be provided by the prison, and its costs should be included in the Prisons Act, Chapter I, Article 8 of the rehabilitation of inmates or inmates living expenses accounting.
4. The principle of prohibiting overdrafts on the personal money of prisoners. Serving personnel personal money should be within the balance of their personal money within the amount of money, no overdraft. First, from the principal-agent relationship, the prison does not have the right to act as an agent of overdraft behavior. Secondly, when a prisoner with an overdraft is released early, the prison does not have the right not to release him because of the overdraft, which will be difficult to make up after his release. Thirdly, if the overdraft phenomenon is allowed to exist, it will lead to a group effect among the inmates, which will inevitably result in the inability of the inmates to pay for their personal money, so that the purchase of daily necessities by the inmates will not be effectively guaranteed. Individual money should first be used for the daily necessities of life, such as toothpaste, toothbrushes, soap, handkerchiefs, letterheads, envelopes, etc., and non-daily necessities that meet the expenditure requirements can only be arranged for purchase without prejudice to the purchase of daily necessities, such as books, beverages, canned food, radios and so on.
5. The principle of autonomy in the use of the inmates' personal money. In compliance with the prison for the purpose of supervision and security of the relevant provisions of the purchase of restrictive premise, the inmates should enjoy the right to dispose of their personal money. This is because the law does not deprive prisoners of the right to dispose of their lawful personal property on their own because of their "prison status". The relationship of entrustment of personal money of the sentenced person also determines the importance and necessity of this principle.
Establishment of an independent accounting system for the money of prisoners
The accounting for the money of prisoners should have an independent and complete accounting system.
Prison financial accounting should be the object of the funds of the prison's public funds, serving a person's personal money accounting for the object of the funds is serving a person's private funds. Private funds and public funds, the two are independent of each other are not subordinate to the juxtaposition of the relationship, the juxtaposition of this independent of each other determines the juxtaposition of the relationship in the accounting should be independent of each other and the juxtaposition of the accounting system. Public and private attributes of different funds **** stored in the same accounting system accounting is not conducive to the accurate definition of public and private rights and interests and the effective protection of public and private rights and interests.
The current "prison accounting system" provides that the prison accounting section "temporary deposit" is to account for the temporary temporary deposit, payable pending settlement of the prison. For temporary deposits, prisons should be cleared and returned in a timely manner, not long-term accounts. This account applies to the main body of accounting is the prison, that is, the prison by the nature of the temporary deposit of money; the nature of the money accounted for in this account is temporary, that is, it should be cleared in a timely manner to return, shall not be long-term account of the money. Serving personnel personal money accounting accounting subject is serving a sentence, the nature of the money is long-term, must be long-term "pending" reflection and accounting. Therefore, with the "temporary deposit" accounting for personal money of prisoners, first, the subject of accounting is inconsistent, and the nature of the money is inconsistent.
"Prison Accounting System" stipulates that the prison accounting general ledger account **** 18. Prisons can set up their own detailed accounts as needed under the nationally standardized general ledger accounts. This provision indicates that prisons should not set up their own general ledger accounts, otherwise, it will violate the relevant provisions of the Prison Accounting System.
Expressions of independence and integrity of accounting for personal money of prison inmates.
I. Independent accounting responsibility subject. The management department of the individual serving a sentence of money and its accounting institutions for the individual serving a sentence of money accounting responsibility for the main body, specifically responsible for the preparation of accounting statements of the individual serving a sentence of money, accounting business accounting, accounting records of the organization, archiving, the individual serving a sentence of money collection, expenditure and balance of the formalities and other related matters.
II. Complete accounting statements in accordance with accounting standards.
Three, independent bank accounts.
Four, and the prison financial accounting department did not set up between the internal transfer accounts, and the prison and other parties to the funds through the account bank transfer, so as to completely divide the individual money and prison public funds, to facilitate the accurate assessment of the life of the convicted person out of pocket, etc. Whether the timely disbursement of money, to facilitate the accurate definition of the convicted person's personal money, private funds, the accounting of interest and earnings. The company's business is a very important part of the company's operations.
Independent accounting does not exclude the financial management of the prison's personal money. Independent accounting refers to the accounting business accounting independence, but not financial management independence. The financial management of personal money must be subordinate to the unified management of the prison financial department, which is determined by the prison's management of personal money this legal obligation. The relationship between the financial management of personal money and accounting is unified management, independent accounting.
The standardized accounting of personal money for prisoners
(a) the characteristics of personal money accounting for prisoners
1, the mobility of the accounting object. The object of accounting for personal money of prisoners is the process of income and expenditure and balance of personal money of prisoners. As the main body of personal money as a prisoner with the new prisoners of the prison, mobilization and the completion of the sentence is always in and out of prison, with obvious mobility. This mobility increases the variability of the accounting object and the complexity of the accounting process.
2, accounting for the diversity of content. Serving a large number of people, each with different purchasing power, different needs, purchased daily necessities of miscellaneous varieties, quantities, the amount of fragmentation, and these are all without exception into the accounting of personal money serving a prison sentence. According to the accounting information statistics reflect that a normal size of the prison district basic accounting unit (to about 350 people), the daily necessities of different kinds and different specifications of the total number of different types of supplies should usually be more than 30.
3, the complexity of the accounting process. Due to the mobility of prisoners and the accounting object of the variability and accounting content of the diversity, coupled with one by one accounting to a large number of individual prisoners, determines the complexity of the accounting process and cumbersome.
(ii) the way to standardize the accounting of individual money serving prisoners. The characteristics of the individual money accounting for prison inmates decided that its accounting should be in accordance with the provisions of the national accounting system, to strengthen the standardization of accounting. Otherwise, there is a failure to standardize the accounting will also cause the rights and interests of the individual money serving a prison sentence are violated.
1, the accounting method is legal and standardized. Legal and standardized method should be in accordance with the "Accounting Law," the debit and credit method of accounting for income and expenditure from the review of the original documents to fill in the vouchers to the registration of the general ledger ledger to the end of the preparation of the statement of the whole process of accounting.
2, the accounting accounts of the unified set. Accounting accounts must be set up and used in accordance with the provisions of accounting standards and the national unified accounting system, but in the accounting standards and the national unified accounting system did not see the relevant provisions of the accounting accounts of the personal money of prisoners.
The basic principles that should generally be followed in setting up accounting accounts for the accounting of personal money of persons serving prison sentences.
(1) a comprehensive reflection of the accounting content of the accounting for the individual money of prison inmates. Accounting accounts are based on the basic classification of accounting content on the basis of further classification, therefore, the prison set up personal money accounting accounts should be able to comprehensively reflect and supervise the personal money income, expenditure, balance and other accounting content. At the same time, each prison should also take into account the actual situation of the unit, set up to reflect the characteristics of the unit's accounting account.
(2) in line with the relevant provisions of the prison management of personal money. Accounting entries should be set up in accordance with the requirements of accounting standards and relevant national accounting policies, but also to meet the needs of the internal economic management of the accounting subject.
(3) Meet the requirements of the generality of accounting subjects. Accounting standards and the national unified accounting system, although there is no accounting account and set up requirements for the accounting of personal money of prisoners, but still should be set up within the framework of accounting standards and the national unified accounting system, that is, the accounting content of the same direct use of the corresponding accounting account; accounting content of similar sets of similar accounting account, without affecting the understanding of the premise to minimize the changes in the name of the accounting account, so as to Helps to standardize the accounting of the accounting subjects and provide accounting information in accordance with the unified requirements of the higher level to meet the requirements of macro-management.
(4) The content is clear and appropriate in terms of complexity and simplicity. Accounting account set up, the content should be clear and accurate, the level of practicality, complexity and simplicity is appropriate. The name of the account should be concise, precise content, clear meaning. The accounting object of an account should be unique, in principle, can only reflect a specific content, not heavy, not omitted, in order to ensure the consistency of accounting indicators. The level of accounting accounts set up, both to prevent simple, but also to avoid too complicated, to be able to meet the management and accounting can be.
(5) authoritative and unified. Accounting entries should be set up by the provincial prisons in the province to make uniform provisions.
By the provincial prison authorities to make uniform provisions, one is the provisions of itself has a certain authority, to facilitate the effective implementation; two is the province-wide accounting information is comparable; three is to facilitate the province-wide financial management and audit supervision.
3, the accounting statement project elements are complete. The end of the statement is to reflect the distribution of personal money at the end of the period, is a certain accounting period of personal money accounting summarized reflection, is the prison financial department to grasp the basic accounting unit of the prison accounting for personal money accounting for the situation of the important vouchers, but also the financial sector of the prison accounting for personal money homemade original vouchers. If the statement project set incomplete or incorrect, it can not accurately and comprehensively reflect the basic situation of grass-roots accounting, at the same time, as the last accounting level of the prison financial department accounting for the original vouchers of its proof of effectiveness is also obviously insufficient.
4, accounting content specialization. Accounting content is limited to the accounting of the individual money received, expenditure, balance, other accounting matters should not be involved.
Several specific issues to deal with
1, serving a sentence of personal money interest
Serving a sentence of personal money deposit interest should belong to the lawful earnings of the sentenced person, should belong to the personal ownership of the sentenced person. The main reason for the failure to implement the new policy effectively is that prisons have not yet set up appropriate implementation mechanisms and operational rules.
2, the management of personal remittances
Prison due to the large number of prisoners, their personal remittances are relatively large. According to a prison accounting information in the last three years, remittances from prison inmates, a significant increase in the trend year by year.
Retrieval of remittances is now usually centralized by the receiving and dispatching staff who register the remittance orders and then go to the post office to retrieve the cash. As the remittances are centralized, the amount of cash is often larger.
According to the relevant provisions of the Cash Management Measures and the security considerations of personal remittances by inmates, it is appropriate to take a transfer method for the retrieval of remittances. According to the relevant departments of the post office to consult, the prison can be in the post office savings department to open a settlement account, the post office in accepting remittance retrieval business according to the remittance sent by the prison and its summary of the amount of remittance to transfer to the deposit account by way of remittance transfer. The remittance retrieval operator only needs to bring back the customer's copy of the transfer proceeds issued by the savings department of the post office. In this way, can avoid carrying a large amount of cash on the way may occur a variety of risks, so as to ensure the security of the individual remittance of prison inmates.
3, imprisoned persons personal money account bank selection
Choice of postal savings as an account bank than other financial institutions have more convenient. First, postal savings with general bank settlement account function; Second, postal savings unique "remittance transfer" function can be sentenced to personal remittances directly into the savings deposit account by transfer, to avoid the risks of regular withdrawal of large amounts of cash; Third, postal savings network is wider, almost covering the entire urban and rural areas, the "rural prisons", the "rural prisons". Thirdly, the postal savings network is extensive, covering almost all urban and rural areas, making it a convenient option for both "rural prisons" and "urban prisons". When prisoners are transferred between prisons, especially between "rural prisons" and "urban prisons", the transfer of large sums of money can be realized as "internal transfers", which is fast and convenient. The first step is to make it easier for you to get the most out of your time and money.