If the Workers' Cultural Palace belongs to the Federation of Trade Unions, it is all public welfare and not for profit. However, there can still be some fees for individual projects, because some projects are managed by individuals.
(1) Borrowing money
Borrowing by public institutions refers to the paid use of the money borrowed by public institutions from financial departments, superior departments and financial institutions. Its accounting characteristics: generally, interest expenses are not expected, and when interest is actually paid, the interest generated by the money borrowed for carrying out professional business activities and its auxiliary activities is included in business expenses; Interest on funds borrowed for business activities is included in operating expenses.
(II) Payables
Funds payable by public institutions include budgetary funds payable in accordance with the provisions of the financial department (budgetary funds payable), extra-budgetary funds payable in financial accounts (financial accounts payable), and relevant taxes payable in accordance with the provisions of the tax law (taxes payable).
Institutions should set up the "budget payable" subject, accounting for the collection and payment of various budgets payable, and the credit balance at the end of this subject reflects the unpaid amount (there should be no balance at the end of this year). When obtaining the budget income payable, debit the subjects such as "bank deposit" and credit the subjects such as "budget payable". When turned over, debit "budget payable" and other subjects and credit this subject.
Classification of professional organizations:
(a) according to the civil service law management institutions and the use of career preparation, but with certain administrative law enforcement functions, and need to take the civil service examination. The treatment refers to civil servants. In fact, it is also a kind of civil servant. However, because the state has strict control over the number of administrative establishments, this kind of establishment has been derived. For example, the investigation team system of the National Bureau of Statistics in the national examination, the Securities Regulatory Bureau of the Banking Regulatory Bureau, the Meteorological Bureau, and the local urban management.
(2) The establishment of fully funded institutions is also called the establishment of fully funded institutions, mostly for the staff of some public welfare institutions, such as teachers in compulsory education schools, libraries, cultural centers and museums.
(3) The institutions in balance allocation are financial balance allocation, and there is a certain link between benefits and income, such as hospitals and some scenic spots.
Legal basis:
Regulations on personnel management of public institutions
Ninth institutions to recruit staff in accordance with the following procedures:
(1) Formulating an open recruitment plan;
(2) Announcing recruitment information such as recruitment positions and qualifications;
(3) Examining the qualifications of candidates;
(4) Examination and inspection;
(5) physical examination;
(6) Publicizing the list of persons to be employed;
(seven) to conclude an employment contract and go through the employment procedures.
Twenty-first assessment is divided into peacetime assessment, annual assessment and employment assessment. The annual assessment results are divided into excellent, qualified, basically qualified and unqualified grades, and the employment assessment results are divided into qualified and unqualified grades.