Financial rules of public institutions

Article 1 These Rules are formulated in order to further standardize the financial behavior of public institutions, strengthen the financial management and supervision of public institutions, improve the efficiency in the use of funds and ensure the healthy development of public institutions.

Article 2 These Rules shall apply to the financial activities of institutions at all levels (hereinafter referred to as institutions).

Article 3 The basic principles of financial management of public institutions are as follows: implementing relevant national laws and regulations and financial rules and regulations; Adhere to the policy of running all undertakings with diligence and thrift; Correctly handle the relationship between the needs of career development and the supply of funds, the relationship between social benefits and economic benefits, and the relationship between the interests of the state, units and individuals.

Article 4 The main tasks of financial management of public institutions are: to formulate the unit budget reasonably, strictly implement the budget, prepare the final accounts report and financial report of the unit completely and accurately, and truly reflect the budget implementation, financial status and operation of the unit; Organize income according to law and strive to save expenses; Establish and improve the financial system, strengthen economic accounting, fully implement performance management, and improve the efficiency of fund use; Strengthen asset management, rationally allocate and effectively use assets to prevent asset loss; Strengthen financial control and supervision of economic activities of units to prevent financial risks.

Article 5 The financial activities of a public institution shall be managed by the financial department of the public institution under the leadership of the person in charge of the public institution.

Article 6 All economic businesses of public institutions shall be accounted for in accordance with the unified national accounting system.

Chapter II Unit Budget Management

Article 7 The budget of a public institution refers to the annual financial revenue and expenditure plan prepared by a public institution according to its career development goals and plans.

The budget of public institutions consists of income budget and expenditure budget.

Article 8 The State shall adopt budget management measures for institutions, such as checking revenue and expenditure, quota or quota subsidy, not making up for overspending, carrying forward and using the balance according to regulations.

Quota or quota subsidy is determined according to the relevant national policies and financial resources, combined with the reform requirements of public institutions, career characteristics, career development goals and plans, income and expenditure of public institutions and assets. Fixed or fixed subsidies can be zero.

Institutions with non-financial subsidy income greater than expenditure can implement income payment. The specific measures shall be formulated by the financial department in conjunction with the relevant competent departments.

Ninth institutions refer to the previous annual budget implementation, according to the factors and measures of income increase and decrease in the budget year, as well as the carry-over and balance of the previous year, calculate and prepare the draft income budget; According to the needs of career development and financial possibility, calculate and prepare the draft expenditure budget.

The budget of public institutions shall be balanced by themselves, and no deficit budget shall be prepared.

Article 10 A public institution shall, according to the overall requirements of national macro-control, annual career development goals and plans and budget preparation regulations, put forward the number of budget proposals, which shall be reviewed and summarized by the competent department and reported to the financial department (the first-level budget unit shall report directly to the financial department, the same below). Institutions shall prepare the draft budget according to the budget control number issued by the financial department, submit it to the financial department after being reviewed and summarized by the competent department, and implement it after being reviewed and approved by legal procedures.

Eleventh institutions should strictly implement the approved budget. In the implementation of the budget, the state generally does not adjust the budget of financial subsidy income and financial special account management funds. If it is really necessary to adjust, the institution shall report to the competent department for examination and report to the financial department for adjustment; Other funds need to be adjusted, in accordance with the relevant provisions of the state.

Twelfth final accounts of public institutions refer to the annual implementation results of budgetary revenues and expenditures and balances of public institutions.

Thirteenth institutions shall, in accordance with the provisions, prepare the draft annual final accounts, which shall be submitted to the financial department for examination and approval after being reviewed and summarized by the competent department.

Fourteenth institutions should strengthen the audit and analysis of final accounts, ensure the authenticity and accuracy of final accounts data, and standardize the management of final accounts.

Fifteenth institutions should comprehensively strengthen the budget performance management, improve the efficiency of the use of funds.

Chapter III Revenue Management

Article 16 Income refers to the non-repayable funds legally obtained by public institutions for business and other activities.

Seventeenth institutions income includes:

(a) financial subsidy income, that is, all kinds of financial allocations obtained by institutions from the financial departments at the same level.

(two) business income, that is, the income obtained by institutions to carry out professional business activities and their auxiliary activities. Among them: funds that should be turned over to the state treasury or financial accounts according to relevant state regulations are not included in operating income; Funds allocated to institutions from financial accounts and funds that have not been turned over to the state treasury or financial accounts after approval are included in operating income.

(three) the superior subsidy income, that is, the non-financial subsidy income obtained by the institution from the competent department and the superior unit.

(four) the income paid by the affiliated unit, that is, the income paid by the independent accounting unit affiliated to the institution in accordance with the relevant provisions. ?

(five) operating income, that is, the income obtained by non-independent accounting business activities other than professional business activities and auxiliary activities of public institutions.

(six) other income, that is, income beyond the scope of the above provisions of this article, including investment income, interest income, donation income, non-financial subsidy income, rental income, etc.

Eighteenth institutions should include all income in the budget, unified accounting and unified management, and shall not arrange extra-budgetary income and expenditure.

Article 19 A public institution shall, in accordance with the relevant provisions on centralized receipt and payment by the state treasury, turn over the funds to the state treasury or financial special account in full and on time, and shall not conceal, detain, intercept, occupy, misappropriate, default or finance.

Chapter IV Expenditure Management

Article 20 Expenditure refers to the capital consumption and losses incurred by public institutions in carrying out business and other activities.

Twenty-first institutions expenditure includes:

(a) business expenses, that is, the basic expenses and project expenses incurred by institutions to carry out professional business activities and their auxiliary activities. Basic expenditure refers to the expenditure incurred by public institutions to ensure the normal operation of their own units and complete their daily tasks, including personnel funds and public funds; Project expenditure refers to the expenditure incurred by institutions to complete their specific tasks and career development goals.

(two) non-operating expenses, that is, the expenses incurred by non-independent accounting business activities other than professional business activities and auxiliary activities of public institutions.

(three) the subsidy expenditure for affiliated units, that is, the expenditure incurred by institutions to subsidize affiliated units with income outside the financial subsidy income.

(four) turned over to the superior expenditure, that is, the expenditure paid by the institution to the superior unit in accordance with the provisions of the financial department and the competent department.

(5) Other expenses, that is, expenses beyond the above provisions of this article, including interest expenses and donation expenses.

Twenty-second institutions should include all expenditures in the unit budget, implement project library management, and establish and improve the expenditure management system.

Twenty-third institutions should practise strict economy and strictly implement the expenditure scope and expenditure standards stipulated by the relevant financial rules and regulations of the state; If there are no uniform provisions in the relevant financial rules and regulations of the state, they shall be formulated by the institutions themselves and reported to the competent department and the financial department for the record. If the provisions of public institutions violate the legal system and national policies, the competent department and the financial department shall order them to make corrections.

Article 24 The special funds obtained by a public institution from the financial department and the competent department shall be earmarked and accounted separately, and a report on the use of the special funds shall be submitted in accordance with the provisions, and shall be subject to inspection and acceptance by the financial department or the competent department.

Twenty-fifth institutions should strengthen economic accounting and implement cost accounting according to the actual needs of business activities and other activities. The specific measures for cost accounting shall be implemented in accordance with the relevant provisions of the financial department of the State Council.

Twenty-sixth institutions should strictly implement the relevant provisions of the centralized treasury payment system and the government procurement system.

Twenty-seventh institutions should strengthen the management of all kinds of bills in accordance with the law, to ensure that the source of bills is legal, the content is true, and the use is correct, and to prevent the use of false bills.