(接2009年第6期第479頁)

第三十九條捐贈人有權(quán)向本基金會查詢捐贈財產(chǎn)的使用、管理情況，并提出意見和建議。對于捐贈人的查詢，基金會應(yīng)當及時如實答復(fù)。

本基金會違反捐贈協(xié)議使用捐贈財產(chǎn)的，捐贈人有權(quán)要求基金會遵守捐贈協(xié)議或者向人民法院申請撤銷捐贈行為、解除捐贈協(xié)議。

第四十條本基金會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。

本基金會有權(quán)對資助的使用情況進行監(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，本基金會有權(quán)解除資助協(xié)議。

第四十一條本基金會應(yīng)當執(zhí)行國家統(tǒng)一的會計制

度，依法進行會計核算、建立健全內(nèi)部會計監(jiān)督制度，保證會計資料合法、真實、準確、完整。

本基金會接受稅務(wù)、會計主管部門依法實施的稅務(wù)監(jiān)督和會計監(jiān)督。

第四十二條本基金會配備具有專業(yè)資格的會計人員。會計不得兼出納。會計人員調(diào)動工作或離職時，必須與接管人員辦清交接手續(xù)。

第四十三條本基金會每年1月1日至12月31日為業(yè)務(wù)及會計年度，每年3月31日前，理事會對下列事項進行審定：

(一)上年度業(yè)務(wù)報告及經(jīng)費收支決算；

(二)本年度業(yè)務(wù)計劃及經(jīng)費收支預(yù)算；

(三)財產(chǎn)清冊。

第四十四條本基金會進行年檢、換屆、更換法定代表人以及清算，應(yīng)當進行財務(wù)審計。

(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.