Article 1 In order to further standardize the financial behavior of radio and television institutions, strengthen the financial management and supervision of radio and television institutions, improve the efficiency in the use of funds, and ensure the healthy development of radio and television institutions, this system is formulated in accordance with the Financial Rules of Institutions and relevant national legal systems, combined with the characteristics of radio and television institutions.
Article 2 This system is applicable to the financial activities of radio and television institutions at all levels (hereinafter referred to as radio and television institutions).
Article 3 The basic principles of financial management of radio and television institutions are: implementing the relevant laws, regulations and financial rules and regulations of the state; Adhere to the policy of running enterprises 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 radio and television institutions are: to formulate the unit budget reasonably, strictly implement the budget, compile the final accounts of the unit completely and accurately, and truly reflect the financial situation of the unit; Organize income according to law and arrange expenditure reasonably; Establish and improve the financial system, strengthen economic accounting, establish a scientific financial accounting and index system, implement performance evaluation, and improve the efficiency of fund use; Strengthen asset management, rationally allocate and effectively use assets to prevent asset loss; Participate in major economic decisions of the unit and sign economic contracts with foreign countries, strengthen financial control and supervision of the economic activities of the unit, establish and improve the internal control system, and guard against financial risks.
Fifth radio and television institutions shall set up financial and accounting institutions in accordance with the relevant provisions of the state, equipped with qualified financial and accounting personnel.
Radio and television institutions at or above the provincial level (including sub-provincial level) should set up chief accountants; Large radio and television institutions can set up chief accountants according to their needs. The chief accountant shall set up and perform his duties in accordance with the qualifications stipulated in the Regulations on Chief Accountants.
Article 6 All financial activities of radio and television institutions shall be managed by the financial department of the unit under the leadership of the person in charge of the unit.
Chapter II Unit Budget Management
Article 7 The unit budget refers to the annual financial revenue and expenditure plan compiled by radio and television institutions according to the development goals and annual plans of radio and television undertakings.
The budget of radio and television institutions consists of income budget and expenditure budget.
Article 8 The State shall implement budget management measures for radio and television institutions, such as approved revenue and expenditure, quota or quota subsidy, no compensation for overspending, carry-over and use of the balance according to regulations.
The quota or quota subsidy standard is determined according to the relevant national policies and financial resources, combined with the characteristics of radio and television, career development goals and plans, unit revenue and expenditure and asset status. Fixed or fixed subsidies can be zero. A small number of radio and television institutions whose non-financial subsidy income is greater than their expenditure can implement income payment. The specific measures shall be formulated by the financial department in conjunction with the relevant competent departments.
Article 9 Principles for budgeting:
(1) Adhere to the principle of legal compliance. According to the relevant national policies, laws and regulations, as well as the development goals and plans of radio and television, prepare the unit budget.
(2) Adhere to the principles of integrity and unity. Radio and television institutions shall reflect all financial revenues and expenditures in the budget, and prepare the unit budget according to the national budget table and unified caliber, procedures and calculation basis.
(three) adhere to the principle of revenue and expenditure, balance of payments. The unit budget shall be self-balanced, and no deficit budget shall be prepared.
(four) adhere to the principle of overall planning and ensuring key points. We should not only consider the needs of career development, but also consider the possibility of national financial resources, unit income and assets, ensure key points and give consideration to the general.
(five) adhere to the principle of strict economy and focus on performance. Tap the internal potential, strive to increase revenue and reduce expenditure, strengthen performance management, promote the organic combination of performance evaluation and budgeting, and improve the efficiency of capital use.
Article 10 A radio and television institution shall, in accordance with the relevant requirements of the budget preparation of the financial department and the competent department, prepare the unit budget according to the career development objectives, plans and financial possibilities in the budget year, as well as the increase and decrease of revenue and expenditure in the budget year, the balance of funds carried forward from the previous year, personnel and assets. And with reference to the budget implementation of the previous year.
Eleventh radio and television institutions in accordance with the provisions of the annual radio and television development goals, plans and budgets, put forward the number of budget proposals, after the review and summary by the competent department, reported to the financial sector (the first-level budget units in accordance with the prescribed procedures, the same below). Radio and television institutions shall prepare budgets according to the budget control number issued by the financial department, which shall be reviewed and summarized by the competent department and submitted to the financial department, and shall be implemented after being reviewed and approved by legal procedures.
Twelfth radio and television 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.
When the business plan issued by the superior is greatly adjusted, or the expenditure is increased or decreased according to the relevant national policies, which has a great impact on the budget implementation, the radio and television institutions shall report to the competent department for examination and approval, and report to the financial department for budget adjustment; If the budget of the financial subsidy income and other parts of the financial special account management funds need to be increased or decreased, the unit shall adjust itself and report to the competent department and the financial department for the record.
After the income budget is adjusted, the expenditure budget will increase or decrease accordingly.
Thirteenth radio and television institutions should comprehensively strengthen budget management, establish and improve the budget preparation, approval, implementation, adjustment and performance evaluation management system.
Fourteenth radio and television institutions' final accounts refer to the annual report compiled by radio and television institutions according to the results of budget implementation.
Fifteenth radio and television institutions should prepare the annual final accounts in a timely manner according to the regulations, and report them to the financial department for examination and approval after being reviewed and summarized by the competent department.
Radio and television institutions shall make timely adjustments to matters approved by the financial department.
Sixteenth radio and television institutions should strengthen the report, audit and analysis of final accounts, ensure the truthfulness, completeness and accuracy of final accounts data, and standardize final accounts management.
Chapter III Revenue Management
Seventeenth income refers to the free funds obtained by radio and television institutions to carry out radio and television business and other activities according to law.
Article 18 The income of radio and television institutions includes: (1) Financial subsidy income, that is, various financial allocations obtained by radio and television institutions from the financial departments at the same level. (2) Business income, that is, the income obtained by radio and television institutions engaged in professional business activities such as production, broadcasting, transmission, reception and monitoring of radio and television programs and their auxiliary activities, in which: funds that should be turned over to the state treasury or financial special accounts according to relevant state regulations are not included in business income; Funds allocated to radio and television institutions from financial accounts and funds that have not been turned over to the state treasury or financial accounts after approval are included in business income. Unless otherwise stipulated by the state. (3) Higher-level subsidy income, that is, non-financial subsidy income obtained by radio and television institutions from competent departments and higher-level units.
(four) the income paid by the affiliated units, that is, the income paid by the independent accounting units affiliated by radio and television institutions in accordance with the relevant provisions.
(five) operating income, that is, the income obtained by radio and television institutions from non-independent accounting business activities in addition to professional business activities and auxiliary activities.
(six) other income, that is, income beyond the scope of the above provisions of this article, including investment income, interest income, donation income, etc.
Article 19 Business income includes: (1) Advertising income, that is, the income collected by broadcasting and publishing advertisements. (two) subscription fee income, that is, the subscription fee income of TV programs collected by radio and television institutions. (three) program sales revenue, that is, the income obtained by radio and television institutions from selling programs. (four) income from co-production, that is, the income from co-production of radio and television programs or co-production of film and television programs by radio and television institutions and domestic and foreign units and institutions. (five) the income from the production and broadcasting of programs, that is, the income obtained by radio and television institutions from the production and broadcasting of radio and television programs for other units.
(six) program transmission income, that is, the income obtained by radio and television institutions to transmit radio and television programs for users. (seven) technical service income, that is, radio and television institutions to provide technical services, technical advice, translation services, information services, measurement and testing, equipment technology installation and maintenance income. (eight) other business income, that is, the income of radio and television institutions to carry out professional business and auxiliary activities other than the above income, including training income and ticket income. ...
Article 20 Operating income includes: (1) Sales income, that is, the income obtained from the sale of commodities by non-independent accounting departments of radio and television institutions. (two) business service income, that is, the income obtained by the non-independent accounting department of radio and television institutions to provide business services. (three) rental income, that is, the income from the rental of houses, venues and equipment by radio and television institutions. (four) other operating income, that is, the income obtained by radio and television institutions engaged in professional business activities such as the production, broadcasting, transmission, reception and monitoring of radio and television programs and their auxiliary activities in addition to the above income.
Article 21 Requirements for revenue management: (1) Radio and television institutions shall, within the scope permitted by national policies, organize revenue according to law, insist on putting social benefits first, and adhere to the organic unity of social benefits and economic benefits.
(two) radio and television institutions should use the bills printed by the financial department and the tax department, and establish and improve the management system of various special receipts, sales invoices and other bills. (three) the income of radio and television institutions shall be recorded in a timely manner, and subordinate units and other units shall not illegally deposit escrow funds to prevent the loss. (four) radio and television institutions shall incorporate all income into the unit budget, unified accounting and unified management.
Twenty-second radio and television institutions shall, in accordance with the relevant provisions of the centralized receipt and payment of the state treasury, timely and fully pay the turned-over funds into the state treasury or financial accounts, and shall not conceal, intercept, misappropriate or embezzle.
Chapter IV Expenditure Management
Twenty-third expenditure refers to the consumption and loss of funds by radio and television institutions in the production, broadcasting, transmission, reception and monitoring of radio and television programs.
Article 24 The expenditures of radio and television institutions include: (1) Business expenditures, that is, the basic expenditures and project expenditures incurred by radio and television institutions in carrying out professional business activities such as production, broadcasting, transmission, reception and monitoring of radio and television programs and their auxiliary activities. Basic expenditure refers to the personnel expenditure and public expenditure incurred by radio and television institutions to ensure normal operation and complete daily tasks. Project expenditure refers to the expenditure incurred by radio and television institutions in addition to basic expenditure in order to complete specific tasks and career development goals. (two) operating expenses, that is, the expenses incurred by radio and television institutions in carrying out non-independent accounting business activities in addition to professional business activities such as the production, broadcasting, transmission, reception and monitoring of radio and television programs and their auxiliary activities. (3) Subsidy expenditure for affiliated units, that is, the expenditure incurred by radio and television institutions to subsidize affiliated units with income outside the financial subsidy income. (four) turned over to the superior, that is, the radio and television institutions that implement the method of turning over income shall be turned over in accordance with the prescribed quota or proportion.
(5) Other expenses, that is, expenses beyond the above provisions of this article, including interest expenses and donation expenses.
Twenty-fifth radio and television institutions should include all expenditures in the unit budget, and establish and improve the expenditure management system. All expenses shall be led by the person in charge of the unit, and the financial department of the unit shall, in accordance with the budget approved by legal procedures, adhere to living within our means and make unified arrangements for use. The business department of the unit uses funds in accordance with the budget approved by the financial department and the prescribed procedures.
Twenty-sixth radio and television institutions should strictly implement the scope and standards of expenditure stipulated by the state; If there is no uniform provision, it shall be made by radio and television institutions and reported to the competent department and the financial department for the record.
If the provisions of radio and television institutions violate the legal system and national policies, the competent department and the financial department shall order them to make corrections.
Twenty-seventh radio and television institutions should correctly charge the actual expenses when carrying out non-independent accounting business activities; Can not be collected, in accordance with the provisions of the proportion of reasonable distribution.
Operating expenses should be matched with operating income.
Article 28 The special funds obtained by radio and television institutions from the financial department and the competent department with designated projects and uses and requiring separate accounting shall be used for special purposes and accounted for separately, and the use of special funds shall be reported to the financial department and the competent department in accordance with the regulations; After the completion of the project, it shall submit a written report on the final accounts of special funds and the use effect, and accept the inspection and acceptance by the financial department and the competent department.
Twenty-ninth radio and television institutions should gradually establish and improve the standard system of expenditure quota, rational use of funds, and control the scale of expenditure.
Thirtieth radio and television institutions shall strictly implement the relevant provisions of the centralized treasury payment system and the government procurement system.
Thirty-first radio and television institutions should strengthen expenditure performance management, improve the efficiency of the use of funds.
Thirty-second radio and television institutions should strengthen the management of bills according to law, ensure that the sources of bills are legal, the contents are true, and the bills are used correctly, and no false bills are allowed.
Departments and personnel handling bills shall be responsible for the authenticity and legality of bills. The financial department should strengthen the examination of bills and refuse to reimburse false bills.
Thirty-third radio and television institutions should strengthen cost awareness and economic accounting, and qualified radio and television institutions can implement internal cost accounting methods according to the actual needs of carrying out radio and television business activities and other activities.
Article 34 When conducting internal cost accounting, radio and television institutions shall collect, allocate and account for various expenses incurred in radio and television business activities according to the accounting objects, and their expenses can be divided into direct expenses, indirect expenses and period expenses. (1) Direct expenses refer to the expenses incurred by directly engaging in professional business activities such as production, broadcasting, transmission, reception and monitoring of radio and television programs, auxiliary activities and non-independent accounting business activities. (2) Indirect expenses refer to the expenses incurred by various business departments within radio and television institutions for organizing professional business activities such as production, broadcasting, transmission, reception and monitoring of radio and television programs, their auxiliary activities and non-independent accounting business activities. (3) Period expenses refer to various expenses incurred by the internal administrative logistics management department of radio and television institutions.
Thirty-fifth radio and television institutions should implement internal cost accounting, and their costs and expenses should be classified into corresponding subjects such as business expenses and operating expenses according to the purpose of expenditure.
Thirty-sixth radio and television institutions implement internal cost accounting, and their capital construction expenditures, foreign investment, various fines, sponsorship and donation expenditures, and other expenditures that are not included in the cost expenses as stipulated by the state shall not be included in the cost expenses.
Thirty-seventh radio and television institutions to implement internal cost accounting, should establish a cost and related expenses checking mechanism, as well as cost accounting analysis and reporting system.
Chapter V Carry-over and Balance Management
Thirty-eighth carry-over and balance refers to the balance of annual income and expenditure of radio and television institutions.
Carry-over funds refer to the funds that have been implemented but not completed in the current year, or have not been implemented for some reason, and need to be used in the next year according to the original purpose. Balance funds refer to the remaining funds of the year when the budget target has been completed or terminated for some reason.
The carry-over and balance of operating income and expenditure shall be reflected separately.
Thirty-ninth financial allocation carry-over and balance management shall be implemented in accordance with the provisions of the financial department at the same level.
Fortieth non-financial appropriations shall be carried forward to the next year for continued use in accordance with regulations. The balance of non-financial allocation can be extracted from the employee welfare fund in accordance with the relevant provisions of the state, and the rest can be used as public funds to make up for the balance of income and expenditure in future years; Unless otherwise stipulated by the state, such provisions shall prevail.
Forty-first radio and television institutions should strengthen the management of public funds, follow the principle of balance of payments, make overall arrangements and make rational use, and the expenditure shall not exceed the scale of the fund.
Chapter VI Management of Special Funds
Forty-second special funds refer to funds with special purposes that are drawn or established by radio and television institutions in accordance with regulations.
The management of special funds shall follow the principles of first use and then collection, balance of payments and earmarking, and the expenditure shall not exceed the fund scale.
Forty-third special funds include:
(a) repair and purchase fund, that is, according to a certain proportion of business income and business income, and in accordance with the provisions in the corresponding purchase and repair subjects charged (50% of each column), and in accordance with other provisions transferred to radio and television institutions for the maintenance and purchase of fixed assets. Institutions with less business income and business income may not withdraw repair and purchase funds.
(two) the employee welfare fund, that is, according to a certain proportion of the balance of non-financial appropriations and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.
(three) other funds, that is, special funds drawn or established in accordance with other relevant regulations.
Forty-fourth the proportion of funds and management measures, the state has unified provisions, in accordance with the unified provisions; If there is no uniform provision, it shall be determined by the competent department in conjunction with the finance department at the same level.
Chapter VII Asset Management
Article 45 Assets refer to economic resources that can be measured in money and are occupied or used by radio and television institutions, including all kinds of property, creditor's rights and other rights.
Article 46 The assets of radio and television institutions include current assets, fixed assets, projects under construction, intangible assets and foreign investment.
Forty-seventh radio and television institutions should establish and improve the asset management system, strengthen and standardize the management of asset allocation, use and disposal, safeguard the safety and integrity of assets, and ensure the healthy development of the cause.
Forty-eighth radio and television institutions should rationally allocate assets in accordance with the principles of scientific norms, strict control and ensuring the needs of career development. According to the unit's asset stock, staffing and related asset allocation standards, prepare the asset purchase plan, incorporate it into the annual departmental budget according to the relevant requirements of departmental budget management, and fulfill the relevant provisions of government procurement.
Forty-ninth current assets refer to assets that can be realized or consumed within one year, including cash, various deposits, the amount of funds used in zero-balance accounts, receivables and prepayments, inventories, etc.
Fiftieth radio and television institutions should establish and improve the internal management system of monetary funds, and build a risk prevention and control mechanism for the safety management of funds. Radio and television institutions shall open, use and manage bank accounts in accordance with the relevant provisions of the state.
Fifty-first radio and television institutions should clean up and settle accounts receivable and prepayments on time and strengthen management.
Article 52 Inventory refers to the assets stored by radio and television institutions to carry out radio and television business activities and other activities, including radio and television programs, materials, fuels, packaging materials, low-value consumables, etc.
(a) radio and television institutions shall establish and improve the inventory management system. The asset management department of the unit shall designate a special person to be responsible for it, strictly implement the receiving and dispatching procedures, and improve the system of inventory acceptance, warehousing, storage and delivery to prevent loss, damage and deterioration. (2) Radio and television institutions shall strengthen the management of self-made programs, purchased programs and co-produced programs, establish and improve the systems of production, purchase, acceptance, warehousing and broadcasting of radio and television programs, and ensure the safe, standardized and effective management of radio and television programs.
(three) the asset management department of radio and television institutions shall establish a detailed account of materials, and regularly check with the general ledger of materials of the financial department to ensure that the accounts are consistent with the facts.
(four) radio and television institutions should establish and improve the inventory quota management system, scientifically formulate the material reserve quota and the main material consumption quota, and maintain a reasonable inventory.
(five) radio and television institutions should regularly or irregularly take stock of the inventory to ensure that the accounts are consistent. The profit and loss of inventory should be handled according to regulations.
Article 53 Fixed assets refer to assets with a service life of more than one year and a unit value of more than 65,438+0,000 yuan (among which, the unit value of special equipment is more than 65,438+0, which is more than 500 yuan), and basically maintain the original material form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets. Fixed assets are generally divided into six categories: houses and structures; Special equipment; General equipment; Cultural relics and exhibits; Books and archives; Furniture, utensils, fittings and animals and plants.
The detailed catalogue of fixed assets of radio and television institutions shall be formulated by the competent department of radio and television in the State Council and reported to the financial department of the State Council for the record.
Article 54 Radio and television institutions shall strengthen the management of fixed assets: (1) Establish and improve the management system of fixed assets. Strengthen the maintenance of fixed assets, formulate operating procedures, and establish a technical file and usage reporting system.
(two) the purchase, construction and transfer of fixed assets shall be accepted by the asset management department of the unit, and the financial department of the unit shall participate in the acceptance. When the purchase of special equipment and new houses and structures are completed, professional and technical personnel shall participate in the acceptance. Fixed assets after acceptance shall be recorded and delivered in time.
(three) the scrapping and transfer of fixed assets of radio and television institutions shall be handled in accordance with the prescribed procedures.
(four) radio and television institutions should regularly or irregularly check and take stock of fixed assets. A comprehensive inventory should be conducted before the end of the year to ensure that the accounts, account cards and accounts are consistent. Fixed assets with inventory surplus and inventory deficit shall be dealt with in a timely manner according to regulations.
(five) radio and television institutions should implement dynamic management of fixed assets, improve the level of information, and regularly submit the purchase, use and disposal of fixed assets in accordance with the provisions of the competent department and the financial department.
Article 55 A project under construction refers to a construction project that has incurred necessary expenses but has not yet reached the state of commissioning.
Radio and television institutions shall strengthen the management of projects under construction, and when the projects under construction reach the scheduled usable state, they shall handle the financial accounts and assets delivery of the projects in accordance with the provisions.
Article 56 Intangible assets refer to assets that do not have physical form but can provide users with certain rights, including patents, trademarks, copyrights, land use rights, non-patented technologies and other property rights. Radio and television institutions shall strengthen the management of the evaluation, confirmation, development, protection, use and transfer of intangible assets of their own units.
The transfer of intangible assets by radio and television institutions shall be evaluated in accordance with the relevant provisions, and the income obtained shall be handled in accordance with the relevant provisions of the state. The expenses incurred by radio and television institutions in obtaining intangible assets shall be included in business expenses.
Fifty-seventh foreign investment refers to the investment of radio and television institutions in other units in the form of monetary funds, physical objects and intangible assets. Radio and television organizations should strictly control foreign investment. Under the premise of ensuring the normal operation and career development of the unit, if foreign investment can be made in accordance with the relevant provisions of the state, the relevant examination and approval procedures shall be fulfilled. Radio and television institutions shall not use the financial allocation and its balance for foreign investment, and shall not engage in investment in stocks, futures, funds, corporate bonds, etc. Unless otherwise stipulated by the state.
Radio and television institutions investing in foreign countries with non-monetary assets shall conduct asset evaluation in accordance with the relevant provisions of the state and reasonably determine the value of assets.
Radio and television institutions should strengthen the management of investment enterprises and investment projects to ensure the preservation and appreciation of state-owned assets.
Fifty-eighth radio and television institutions should follow the principles of openness, fairness, impartiality, competition and merit, and strictly perform the relevant examination and approval procedures.
Radio and television institutions shall, in accordance with the relevant provisions of the state, report to the finance department at the same level for examination and approval after being audited by the competent department.
Fifty-ninth radio and television institutions should improve the efficiency of asset use and implement assets such as large instruments, facilities and equipment in accordance with relevant state regulations.
Chapter VIII Liability Management
Article 60 Liabilities are debts that can be measured in money and need to be repaid with assets or services.
Article 61 The liabilities of radio and television institutions include loans, accounts payable, temporary deposits and accounts payable.
Funds payable include funds collected by radio and television institutions that should be turned over to the state treasury or financial accounts, taxes payable and other funds that should be turned over in accordance with relevant state regulations.
Sixty-second radio and television institutions should classify and manage liabilities of different natures, clear them in time and settle accounts according to regulations, and ensure that all liabilities are returned within the prescribed time limit.
Sixty-third radio and television institutions shall establish a financial risk control mechanism, standardize and strengthen the management of borrowed funds, strictly perform the examination and approval procedures, and shall not borrow debts or provide guarantees in violation of regulations.
Chapter IX Liquidation of Public Institutions
Sixty-fourth radio and television institutions shall be liquidated when they are transferred, revoked, merged or divided.
Article 65 The liquidation of a radio and television institution shall, under the supervision and guidance of the competent department and the financial department, comprehensively clean up the property, creditor's rights and debts of the unit, prepare a balance sheet, a property catalogue and a list of creditor's rights and debts, put forward the basis for property valuation and the methods for handling creditor's rights and debts, do a good job in the handover, receipt, transfer and management of assets, and properly handle all remaining problems.
Article 66 After the liquidation of a radio and television institution, its assets shall be disposed of in the following ways: (1) All the assets transferred from its organizational system due to the change of affiliation of the radio and television institution shall be transferred free of charge, and the funds shall be transferred accordingly. (two) radio and television institutions that have been transformed into enterprise management shall be converted into state capital after deducting liabilities from all their assets. If asset appraisal is needed, it shall be implemented in accordance with relevant state regulations.
(three) the revocation of radio and television institutions, all assets approved by the competent department and the financial department. (four) after the merger of radio and television institutions, all assets shall be handed over to the receiving unit or the newly formed unit. After the merger, the idle assets shall be disposed of with the approval of the competent department and the financial department.
(five) the assets of the separated radio and television institutions shall be transferred to the separated institutions in accordance with the relevant provisions, and their funds shall be transferred accordingly.
Chapter X Financial Report and Financial Analysis
Article 67 A financial report is a summary written document that reflects the financial status and career achievements of radio and television institutions in a certain period of time. Radio and television institutions shall regularly provide financial reports to the competent departments and financial departments and other relevant report users.
Sixty-eighth radio and television institutions shall conduct a comprehensive inventory of property, creditor's rights and debts before compiling the annual financial report. , and prepare the inventory table, according to the prescribed procedures to deal with inventory surplus, shortage, scrap, damage.
Article 69 The annual financial report submitted by radio and television institutions includes balance sheet, income and expenditure statement, financial appropriation income and expenditure statement, final statement of fixed assets investment and other major forms, relevant schedules and financial statements.
Article 70 The financial statement mainly describes the business development, revenue and expenditure, carry-over, balance and its distribution of public institutions, changes in assets and liabilities, foreign investment, asset leasing and lending, asset disposal, investment in fixed assets, performance evaluation and social benefits, matters that have a significant impact on the current or next financial situation, and other matters that need to be explained.
Seventy-first radio and television institutions shall regularly carry out financial analysis, including budget preparation and implementation, asset use, liabilities, income and expenditure, personnel quota, etc.
Article 72 Financial analysis indicators are divided into financial indicators and business indicators.
(1) Financial indicators include: completion rate of budget revenue and expenditure, proportion of personnel expenditure to public expenditure, per capita basic expenditure, asset-liability ratio, growth rate of total assets, utilization rate of fixed assets, proportion of business income to operating income, growth rate of business income and operating income, income-cost ratio of frequency (channel), production cost of programs (columns) per minute, etc.
(2) Business indicators include: broadcast time (hours/year) of radio and television programs, self-management rate of radio and television programs, first broadcast rate of radio and television programs, transmitter kilowatt-hour fee, transmitter kilowatt-hour electricity fee, transmitter off-air rate, etc.
In addition to the above indicators, radio and television institutions can increase financial analysis indicators according to their own business characteristics.
Chapter II XI Financial Supervision
Article 73 The financial supervision of radio and television institutions mainly includes the supervision of budget management, revenue management, expenditure management, carry-over and balance management, special fund management, asset management and liability management.
Article 74 The financial supervision of radio and television institutions shall combine pre-supervision, in-process supervision and post supervision, and daily supervision and special supervision.
Seventy-fifth radio and television institutions should establish and improve the internal control system, economic responsibility system, financial information disclosure system and other supervision systems.
Seventy-sixth radio and television institutions shall accept the supervision of the competent departments and financial and auditing departments according to law.
Chapter XII Supplementary Provisions
Seventy-seventh radio and television institutions to implement the provisions of the financial management of capital construction investment, but there are other provisions of the national capital construction investment financial management system, from its provisions.
Article 78 The application of the financial system of radio and television institutions managed by reference to the Civil Service Law shall be formulated separately by the financial department of the State Council.
Seventy-ninth radio and television public service institutions and social organizations organized by social forces receiving regular state funding shall be implemented with reference to this system; Radio and television public service institutions and social organizations organized by other social forces may refer to this system.
Article 80 The following radio and television institutions or specific projects of radio and television institutions do not implement this system: (1) Radio and television institutions that are included in the enterprise financial management system and the production and business operation units to which the radio and television institutions with independent accounting belong; (two) the return on investment required by the radio and television institutions to accept the projects operated by other units; (three) other qualified radio and television institutions approved by the competent department and the financial department.
Eighty-first radio, film and television research institutions and schools implement the financial management system of institutions in the same industry.
Article 82 The financial departments and radio and television departments of provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with this system and in light of the actual conditions in their respective regions, formulate supplementary provisions and report them to the Ministry of Finance and the State Administration of Radio, Film and Television for the record.
Radio and television institutions should formulate internal financial management measures according to this system and the actual situation of their own units, and report them to the competent authorities for the record.
Article 83 This system shall take effect from 20 13 10+0.