(a) the full budget management unit to implement various forms of budget responsibility, balance retention, cost overruns do not make up the way.
(two) for the full budget management unit that has the conditions to gradually transition to the differential budget management, the main department and the financial department should promote the transition to the differential budget management.
If the full budget management unit has a certain income, the financial department shall, in conjunction with the competent department of the unit, set a certain proportion or amount of its income to be used to offset the budgetary allocation for business expenses. Fourth institutions have a certain amount of stable recurrent business income, but it is not enough to solve the recurrent expenditure of their own units, and they need financial subsidies, so they should implement differential budget management.
(a) the balance of payments budget management unit to implement the approved revenue and expenditure, quota (or quota) subsidies, increase revenue and reduce expenditure, reduce cost overruns.
(II) For the balance budget management units that have the conditions to gradually transition to self-supporting management, the subsidies for business expenses should be reduced year by year, and economic independence should be achieved within the time limit stipulated by the competent department in conjunction with the financial department, and self-supporting management should be implemented. Article 5 Institutions that have stable recurrent income and can solve recurrent expenditure but do not have the conditions for enterprise management shall implement self-supporting management.
(a) self-supporting management units to implement the approved revenue and expenditure, increase revenue and reduce expenditure, reduce cost overruns.
(two) the income is greater than the expenditure of the unit, in the approved revenue and expenditure, it should be stipulated that part of the income should be turned over to the finance or the competent department. If it is handed over to the competent department, it can offset the financial allocation for departmental business expenses. The specific proportion or amount shall be approved by the financial department in conjunction with the competent department of the unit.
(three) the implementation of self-supporting management institutions, the nature of their institutions, wages, benefits, incentives and other unchanged. Implement the provisions of the relevant state institutions.
(four) the implementation of self-supporting management institutions are still budget institutions, should be required to prepare the annual financial revenue and expenditure plan and final accounts, and accept financial supervision.
(five) the competent departments and financial departments should urge the self-supporting management units that have the conditions to transition to enterprise management to implement enterprise management within a time limit. After the implementation of enterprise management, the relevant provisions of the state on enterprises shall be implemented. Article 6 The state encourages individuals or collectives who have been approved to leave public institutions to set up various undertakings beneficial to society, and may give appropriate support to those who are in real economic difficulties within a certain period of time. Article 7 Establish a fund system.
(a) the full budget management unit budget surplus funds, should establish a career development fund, employee welfare fund and employee incentive fund.
(two) the balance budget management unit and the self-supporting management unit should gradually establish a repair and purchase fund system, and the repair and purchase fund should be extracted from the income. Conditional self-supporting units should gradually establish a depreciation system. Units should establish career development funds, employee welfare funds and employee incentive funds by increasing income and reducing expenditure balances; Conditional self-supporting units can establish reserve funds.
(three) the situation of each institution is different, and the proportion of each fund should be different. The general principle is that the self-supporting management unit of the incentive fund of the same type of institution should be higher than the difference budget management unit; The difference budget management unit should be higher than the full budget management unit; If the balance budget management unit transitions to self-supporting management, it can implement the method linked to the speed of reducing business expenses. The specific proportion and measures shall be approved by the competent department in conjunction with the financial department. Article 8 The tax exemption limit for bonuses issued by public institutions shall be approved by the financial department, and the bonuses paid and the bonus tax paid beyond the limit shall be spent in the employee incentive fund of the unit.
All kinds of allowances and subsidies issued by institutions to employees, labor insurance and welfare benefits of employees shall be implemented in accordance with relevant state regulations, and institutions shall not make their own regulations. Article 9 Establish a working capital system. In order to support institutions with income to carry out business activities and actively organize income, financial departments at all levels should set up business working capital. Liquidity shall be paid for use and recovered regularly.
(a) the main source of liquidity: 1. The funds for special financial arrangements and business expenses are transferred from free allocation to paid use; 2. Reduce the operating costs of income-generating institutions; 3 institutions that implement self-supporting management shall turn over financial funds.
(2) Main purpose of working capital: 1. Solve the problem of insufficient funds for production and operation of institutions that implement self-supporting management; 2. Support qualified institutions to transition to self-supporting management; 3. Help organizations with repayment ability to solve the temporary shortage of funds such as decoration, large-scale equipment purchase and profitable business projects. Tenth provinces, autonomous regions and municipalities directly under the central government may, in accordance with the principles of these Provisions and in light of local conditions, formulate detailed rules for implementation. The competent departments of various institutions may, jointly with the financial department, formulate specific measures for the financial management of institutions in this system.