Measures for the budget management of government funds
According to the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29), from1996, road maintenance fees, vehicle purchase surcharges, railway construction funds, electric power construction funds, Three Gorges Project construction funds, new vegetable field development funds, highway construction funds, civil aviation infrastructure construction funds, rural education fees and post and telecommunications surcharges will be added. In order to do a good job in the budget management of government funds, these measures are formulated.
I. Principles of Budget Management and Division of Budget Levels
The general principles of government fund management included in budget management are as follows: the fund is fully included in budget management, and two lines of revenue and expenditure are implemented. The income is turned over to the state treasury in full, and the funds are collected first and then disbursed, and the funds are earmarked; It is compiled separately in the budget, balanced by itself, and the balance is carried forward to the next year for continued use.
Fund budget levels are divided into central fund budget income, local fund budget income and central and local fund income. Before making a new adjustment, the division of relevant income shall be temporarily implemented according to the original provisions, that is, the income currently belonging to the central government is still regarded as the budgetary income of the central fund; At present, the income belonging to the local government is still regarded as the budget income of local funds; Now the income enjoyed by the central and local governments is still enjoyed by the central and local governments.
All kinds of tax surcharges collected by local financial departments in accordance with the provisions of the state shall be regarded as the fund income of local governments after being included in the local financial budget in accordance with the requirements of the State Council Document No.29 [1996], and the budget level shall be the local budget income.
Secondly, about the budget.
1. According to the requirements of the Budget Law of the People's Republic of China, the State Council formulated the double-entry budget method. The above-mentioned fund revenue and expenditure budget will be compiled separately in the financial budget temporarily before the the State Council double-entry budget law is officially issued. That is, the financial departments at all levels separately prepare a "government fund revenue and expenditure budget table", and arrange fund income and fund expenditure according to the principle of one-to-one correspondence, which is not included in the general budget income and general budget expenditure.
2. Each fund collection department and use department shall, in the fourth quarter of each year, prepare and report the sub-fund budget for the next year according to the deployment of the financial department. The sub-fund budget shall be implemented after being approved by the financial department according to the prescribed procedures.
3. The fund budget includes the annual fund income budget and the fund expenditure budget, and the previous annual fund balance should also be reflected in the fund budget. The fund income budget is determined according to the completion of the collection tasks in the previous year and the adjustment and change of the collection tasks and standards in this year; According to the income of the fund, the fund expenditure budget is prepared in accordance with the prescribed purposes, expenditure scope and expenditure standards. Belonging to the basic construction project, the basic construction expenditure budget should be prepared according to the relevant provisions of the basic construction investment management.
After the fund budget is approved according to the prescribed procedures, the financial department shall promptly reply to all departments.
The local financial department shall, within 10 days after the start of the budget year, report the summarized local government fund budget to the Ministry of Finance.
Third, about the budget account setting
All departments and units shall apply 1997 government fund budget income subjects when handling fund income payment to the treasury; When financial departments at all levels handle fund expenditures, 1997 government fund budget expenditures are applicable. The specific contents of the revenue and expenditure account of government funds shall be formulated separately by the Ministry.
Four. About budget execution
(a) about the fund turned over to finance.
After the government funds are included in the budget management, the income shall be paid into the state treasury in accordance with the regulations of People's Republic of China (PRC) Municipality on the administration of fiscal treasury. Included in the budget management of government funds in addition to the rural education surcharge by the tax or financial sector collection and management, other funds by the Ministry of Finance Commissioner Office at the same level or the financial sector at the same level entrusted by the department collection and management. In order to do a good job in revenue collection and management, in principle, it is still collected according to the current management measures, that is, the budgetary revenue of the central fund originally supervised by the local Commissioner's Office of the Ministry of Finance is still supervised and put into storage by the Commissioner's Office, and the fund originally collected by the central competent department is still collected by the central competent department, and it is turned over to the state treasury every month according to the situation of fund collection. Funds originally collected by local departments are still collected by local authorities. When the funds are turned over to the state treasury, they should be turned over to the central treasury or local treasury respectively according to the budget level of the funds, that is, all the budgetary revenues of the central funds are turned over to the central general treasury, all the budgetary revenues of local funds are turned over to the local treasury, and the budgetary revenues of funds enjoyed by the central and local governments are turned over to the local treasury by the local tax collection departments according to the prescribed proportion, and the part belonging to the central revenue is turned over to the centralized treasury of the central competent department. The income of the fund that needs to be taxed shall be turned over to the state treasury after deducting the taxable amount.
In order to strengthen the management of fund income payment to the treasury and prevent mixed treasury, the central competent department and local collection departments or units should establish and improve the fund income distribution and treasury reconciliation system, especially the reconciliation of income remittance and payment.
Grassroots collection units and competent departments should strictly manage the fund income turned over to the state treasury, open a special account to be paid in the national bank, and send all the income to the special account every day. No unit or department may convert the funds payable in the special account into savings deposits or mix them into the fund deposit account of the unit. The funds in the special account shall be paid within the prescribed time limit and shall not be used for support or interception.
Fund income shall be paid into the state treasury by using the "general contribution book". The contents listed in the payment book must be complete and correct. Among them, if it is paid into the central treasury, the filling method is as follows: the column of "financial organ", "Ministry of Finance" and the column of "budget level" and "central level"; The "budget subject" column is filled in according to the "fund budget income subject" issued by the Ministry of Finance. Paid into the local treasury according to the financial institutions at the same level, the budget level and the Ministry of Finance issued the "fund budget income account".
(B) on expenditure management
Fund expenditures shall be handled in line with the principle of "receiving first and then supporting". The financial department shall, according to the approved expenditure budget and the progress of fund income storage, handle the disbursement of various fund expenditures to ensure the use of funds by users. All departments and units in the use of funds, should be strictly in accordance with the funding channels, within the prescribed scope of expenditure and expenditure standards, and shall not be confused with other funds and normal funds of the unit, nor shall they arbitrarily change the purpose of expenditure.
Finance, departments and units at all levels should strengthen the management of capital expenditure, establish and improve the financial system, strictly follow the accounting procedures, and ensure the rational use of funds according to the prescribed purposes.
(three) the fund collection department and the fund use department and unit shall, in accordance with the requirements of the financial department at the same level, submit the fund income and expenditure statements and written materials in a timely manner.
The local Ombudsman offices of the Ministry of Finance are responsible for the supervision and inspection of the income and expenditure of the fund and the management of its use. Each fund income department and fund use department shall truthfully provide relevant information as required. The Commissioner's Office will deal with the disciplinary problems found out on the spot in accordance with the relevant provisions of the Ministry of Finance, and transfer the mixed library problems found in the inspection to the warehouse in time. For some problems that cannot be corrected on the spot due to special circumstances, they will be reported in accordance with the relevant provisions in the Notice of the Ministry of Finance on Improving the Measures for Reconciliation of Central Budget Revenue (Zi [1995] No.87), which will be deducted by the Ministry of Finance through financial settlement.
Verb (abbreviation of verb) on the compilation of final accounts
After the end of each budget year, the fund collection department and the use department shall prepare the draft final accounts of the fund in time according to the requirements of the financial department. The draft final accounts of the fund shall be carried out on the basis of clearing and checking the annual fund income and fund expenditure, and shall not adjust the income and expenditure figures or transfer funds at will. The figures in the final accounts of the fund must be summarized and compiled based on the verified accounting figures of grass-roots units, and shall not be estimated and compiled by the competent department. If a department manages and uses multiple funds, it shall declare the fund projects item by item.
Each unit shall, according to the arrangement of the competent department, carefully prepare the draft final accounts of its own funds and report them within the prescribed time limit.
All departments shall, on the basis of reviewing the draft final accounts of their subordinate units, prepare the draft final accounts of their own departments, and attach a detailed explanation of the draft final accounts. After being signed by the administrative leader of the department, it shall be reported to the finance department at the same level for examination within the prescribed time limit.
Six, the total financial budget accounting subjects
In order to calculate the surplus of fund income and expenditure, the following accounting items are added to the budget fund accounting part of the Accounting System for General Budget of Financial Organs issued by the Ministry of Finance 1988: the general ledger account of fund income is added to reflect the collection, storage and balance of various funds, and detailed accounts are set up according to fund types under the general ledger; Add "capital expenditure" general ledger account in the category of capital utilization to reflect the allocation and use of various funds. Fund income is accounted for according to the warehousing situation reported by the state treasury at the same level; Fund expenditures are recorded according to actual allocations.
Seven. others
The measures shall be implemented as of 1997 65438+ 10/day.
1996 funds have been included in the budget management according to the provisions of our department, and the original provisions will continue to be implemented. 1996 has not been included in the budget management, and all fund collection departments and units shall, on the basis of clean-up and verification, record the accumulated balance of funds that should be included in the budget management as of199665438+February 3 1 day at 1997 65438+ 10.
Measures for the supervision and administration of the collection and use of various funds shall be formulated separately by the financial department at the same level.
Local financial departments may formulate specific provisions on the management of local funds according to these measures.
If the policies and regulations formulated by the Ministry and relevant departments in the past are inconsistent with these measures, these measures shall prevail.