Article 1: In order to further strengthen the management of the Cultural and Educational Administrative Working Capital Fund (hereinafter referred to as the "working capital fund") of the Ministry of Finance and improve the efficiency of fund use, in accordance with the "Financial Fund" issued by the Ministry of Finance Caiyuzi [1995] No. 465 These Measures are formulated in accordance with the relevant provisions of the Measures for the Management of Special Working Capital Funds of the Ministry. Article 2 Sources of working capital funds

(1) A small amount of funds arranged in the budget every year according to regulations that are changed from free appropriations to paid use.

(2) The balance of the fund occupation fees (including overdue occupation fees and deposit interest) collected in accordance with regulations, after deducting the handling fee for entrusted issuance of working capital, shall be converted into an increase in the principal of working capital. Article 3 Principles for the use of working capital funds

(1) The funds shall be earmarked for special use, collected upon maturity, and used for turnover.

(2) Fill in the gaps, pay attention to social benefits, take into account economic benefits, do not aim at profit, do not engage in commercial financial activities, do not extend usury, and must not be used directly or indirectly for stocks, securities, futures, Real estate and other projects.

(3) In line with national industrial policies and career development plans, support qualified public institutions to organize revenue in accordance with the law, improve self-sufficiency in funding, promote career development, and reduce financial burdens.

(4) Prioritize projects with low investment, new technology, good benefits and fast turnover. Article 4 Scope of borrowing of working capital funds

(1) Education, science, culture and other cultural and educational institutions and relevant cultural and educational enterprise units; relevant affiliated units of state agencies and party groups.

(2) Borrowings are mainly used for the purchase of equipment, solving liquidity difficulties and renovation projects, and shall not be used for capital construction. Article 5 Borrowing conditions for working capital funds

(1) The local finance department (bureau) must have a working capital account and have dedicated or part-time personnel to manage the working capital funds.

(2) An application report from the local finance department (bureau) is required and the "Declaration Form for the Ministry of Finance's Cultural and Educational Administrative Working Capital Fund Loan Project" is required. Projects applying for a loan amount exceeding 1 million yuan (including 1 million yuan) must have a feasibility study report.

(3) The borrowing project is feasible. The borrowing project must be fully demonstrated and have good economic benefits; the borrowing unit must have relatively stable economic income and the ability to repay the loan; the borrowing unit's leaders and financial personnel must have a strong sense of responsibility and a sound financial management system.

(4) The starting point for project loan application. The loan amount for local unit projects should generally be more than 500,000 yuan, and may be slightly lower in minority areas and remote poverty-stricken areas.

(5) Local finance departments (bureaus) can promptly return loans from previous years and submit the "Use Efficiency Report Form of the Ministry of Finance's Cultural and Educational Administrative Working Capital Fund" and the usage status (written materials). Article 6 Borrowing procedures for working capital funds

(1) The establishment and application of working capital borrowing projects shall be reviewed and screened by the finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning before submission to us. Declared to the Ministry and guaranteed to be returned.

(2) Our Ministry will determine the projects and amounts to be supported based on the funding possibilities for projects submitted by local finance departments (bureaus) that meet the loan conditions, usage principles and loan scope, and use the documents of the Ministry of Finance The form clearly clarifies the responsibilities and obligations for borrowing money. Article 7 The loan period of working capital funds

The loan period of working capital funds is generally 1-2 years. For a few projects with long working capital periods, the loan period can be relaxed to up to 3 years. The borrowing time will be calculated 60 days later from the date of issuance of the document by the Ministry of Finance. Article 8 Fund occupation fee for working capital funds

A fund occupation fee shall be charged at an annual rate of 3% within the specified period. Local finance departments (bureaus) are not allowed to charge additional capital occupation fees when lending working capital funds. Article 9 Appropriation and collection of working capital funds

(1) For working capital loans approved by our ministry, China Economic Development Trust and Investment Corporation will be entrusted to allocate and collect them on our behalf.

(2) When the loan expires, the local finance department (bureau) that borrowed the loan will be responsible for returning the loan principal and occupation fee to our ministry, and submit the "Use Efficiency of the Cultural and Educational Administrative Working Capital Fund of the Ministry of Finance" Report Form". ?

(3) When repaying, the repayment method is wire transfer for areas outside Beijing, and the wire transfer or transfer check is used for Beijing area.

The purpose of the remittance is stated as "Return of Cultural and Educational Administrative Working Capital Fund (××year××document number×project)".

After repayment, the repayment unit should send a copy of the repayment "telegraphic transfer voucher" or "letter transfer voucher" to the General Office of the Department of Culture and Education Administration of the Ministry of Finance for reference. Article 10 Management and Supervision of Working Capital Fund

(1) After receiving the working capital loan from our ministry, the local finance department (bureau) must promptly implement the project and sign a contract with the specific borrowing unit (It can be notarized through a notary office if necessary) to clarify the responsibilities and rights of both parties and ensure that the loan is recovered on time. If it is indeed necessary to adjust a project due to special circumstances, the implementation of the adjustment must be reported to the Ministry of Finance for record.

(2) Local finance departments (bureaus) should strengthen supervision and inspection of loan-using units, promptly understand the implementation status and benefits of working capital loan project contracts, and promptly report any violations of these regulations if they are found. be corrected to ensure the safety of working capital.

(3) The borrowing unit must establish and improve the internal utilization management and supervision and restraint mechanism to ensure complete procedures, clear accounts, true content, accurate settlement, effective supervision measures, and democratic and scientific decision-making.

(4) Loan-using units should strengthen the supervision and management of working capital loan projects, assign responsibilities to individuals, and establish a project tracking and feedback system to ensure that working capital funds are used rationally and give full play to their benefits. At the same time, we accept special supervision and inspection from relevant superior departments.