当前位置：首页>深圳>政策指引 | 《深圳市业主共有资金监督管理办法》《深圳市业主共有资金会计核算指引》及相关示范文本

政策指引 | 《深圳市业主共有资金监督管理办法》《深圳市业主共有资金会计核算指引》及相关示范文本

  • 2026-02-15 20:31:20
政策指引 | 《深圳市业主共有资金监督管理办法》《深圳市业主共有资金会计核算指引》及相关示范文本

以下文章来源于深圳市罗湖区物业服务行业协会

《深圳经济特区物业管理条例》第七十条规定，“业主共有资金监督管理办法由市住房和建设部门另行制定”。据此，深圳市住房和建设局在2020年制定了《深圳市业主共有资金监督管理办法》《深圳市业主共有资金会计核算指引》及相关示范文本，在《深圳经济特区物业管理条例》基础上进一步完善业主共有资金的监管内容，对条例中没有具体规定的内容进行补充和细化，规范我市物业管理活动中业主共有资金的使用管理和信息公开。

相关文件下载链接

深圳市住房和建设局关于印发《深圳市业主共有资金监督管理办法》的通知（深建规〔2020〕8号）—— 包含配套文件.pdf

深圳市（小区）共有物业和业主共有资金使用与管理办法（示范文本）修.pdf

深圳市住房和建设局关于印发《深圳市业主共有资金会计核算指引》的通知（深建物管〔 2020 〕 14 号) ——包含配套文件.pdf

《深圳市业主共有资金会计核算指引》附件.xlsx

深圳经济特区物业管理条例2024.pdf

《深圳市业主共有资金监督管理办法》及相关文件.zip

《深圳市业主共有资金监督管理办法》
政策解读

来源：深圳市罗湖区物业服务行业协会

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  140. /yingpanguazai/ssd/ssd1/www/c.460.net.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000947s ] mysql:host=127.0.0.1;port=3306;dbname=c460;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001474s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000663s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000645s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001413s ]
  6. SELECT * FROM `set` [ RunTime:0.000585s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001445s ]
  8. SELECT * FROM `article` WHERE `id` = 475887 LIMIT 1 [ RunTime:0.002019s ]
  9. UPDATE `article` SET `lasttime` = 1771615933 WHERE `id` = 475887 [ RunTime:0.007171s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000657s ]
  11. SELECT * FROM `article` WHERE `id` < 475887 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001082s ]
  12. SELECT * FROM `article` WHERE `id` > 475887 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001061s ]
  13. SELECT * FROM `article` WHERE `id` < 475887 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.003931s ]
  14. SELECT * FROM `article` WHERE `id` < 475887 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.010191s ]
  15. SELECT * FROM `article` WHERE `id` < 475887 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.010801s ]
0.207995s