(接2009年第6期第479頁)

第三十九條捐贈(zèng)人有權(quán)向本基金會(huì)查詢捐贈(zèng)財(cái)產(chǎn)的使用、管理情況，并提出意見和建議。對(duì)于捐贈(zèng)人的查詢，基金會(huì)應(yīng)當(dāng)及時(shí)如實(shí)答復(fù)。

本基金會(huì)違反捐贈(zèng)協(xié)議使用捐贈(zèng)財(cái)產(chǎn)的，捐贈(zèng)人有權(quán)要求基金會(huì)遵守捐贈(zèng)協(xié)議或者向人民法院申請(qǐng)撤銷捐贈(zèng)行為、解除捐贈(zèng)協(xié)議。

第四十條本基金會(huì)可以與受助人簽訂協(xié)議，約定資助方式、資助數(shù)額以及資金用途和使用方式。

本基金會(huì)有權(quán)對(duì)資助的使用情況進(jìn)行監(jiān)督。受助人未按協(xié)議約定使用資助或者有其他違反協(xié)議情形的，本基金會(huì)有權(quán)解除資助協(xié)議。

第四十一條本基金會(huì)應(yīng)當(dāng)執(zhí)行國家統(tǒng)一的會(huì)計(jì)制

度，依法進(jìn)行會(huì)計(jì)核算、建立健全內(nèi)部會(huì)計(jì)監(jiān)督制度，保證會(huì)計(jì)資料合法、真實(shí)、準(zhǔn)確、完整。

本基金會(huì)接受稅務(wù)、會(huì)計(jì)主管部門依法實(shí)施的稅務(wù)監(jiān)督和會(huì)計(jì)監(jiān)督。

第四十二條本基金會(huì)配備具有專業(yè)資格的會(huì)計(jì)人員。會(huì)計(jì)不得兼出納。會(huì)計(jì)人員調(diào)動(dòng)工作或離職時(shí)，必須與接管人員辦清交接手續(xù)。

第四十三條本基金會(huì)每年1月1日至12月31日為業(yè)務(wù)及會(huì)計(jì)年度，每年3月31日前，理事會(huì)對(duì)下列事項(xiàng)進(jìn)行審定：

(一)上年度業(yè)務(wù)報(bào)告及經(jīng)費(fèi)收支決算；

(二)本年度業(yè)務(wù)計(jì)劃及經(jīng)費(fèi)收支預(yù)算；

(三)財(cái)產(chǎn)清冊(cè)。

第四十四條本基金會(huì)進(jìn)行年檢、換屆、更換法定代表人以及清算，應(yīng)當(dāng)進(jìn)行財(cái)務(wù)審計(jì)。

(五)(未完待續(xù))

ConstitutionofChinaInternational

MedicalFoundation

Article39Donors shall have the right to query the use and management of goods donated, and to give suggestions and comments. The Foundation shall see to those queries in a timely order and provide the facts.

In case the Foundation does not honor a donation agreement, the donor(s) shall have the right to ask the Foundation to comply with the agreement, or to resort to the people’s court for the withdrawal of the donation or for the termination of the agreement.

Article40The Foundation shall enter into an agreement with parties supported on the mode of support, amount of support and use of the funds.

The Foundation has the right to monitor the use of donations. In case a party supported does not use the donations in the way as stated in the agreement or does not honor the agreement in any way, the Foundation has the right the terminate the support agreement.

Article41The Foundation shall adopt the standard ac-

counting system of the country, and shall have all its accounts audited, and shall set up a good internal accounts monitoring system to guarantee that all accounting documents are legitimate, true, accurate and comprehensive.

The Foundation shall accept the lawful monitoring of the taxation and the accounting authorities.

Article42The Foundation shall have full time and qualified accounting staff. And accountants shall not serve as tellers. Accounting staff shall clearly hand over all work to their successors.

Article43The fiscal year of the Foundation shall be from January 1 of a year to December 31 of the same year, and before the date of March 31 each year the Council shall review the following:

43.1 Work report and final accounts of the previous year;

43.2 Work plan and budget for the current year;

43.3 Listing of Foundation property.

Article44The Foundation shall have its annual renewal of license, change of Council and legal person and final accounts audited.