If an administrative institution needs to open an account other than the above-mentioned bank account according to the provisions of the state, it must go through the examination and approval procedures with the financial department at the same level. Article 4 The purpose of the bank account:
(a) the financial payment account, which is used to calculate the financial payables collected and punished by administrative institutions and the administrative fees in the budget; Various funds; Confiscation of income; Funds such as margin, mortgage, and risk money collected after examination and approval. The funds in this account can only be turned over to the financial special account or financial budget at the same level according to regulations.
(two) the fund account (basic account), which is used to calculate the income of various funds allocated by the financial department and the higher authorities; All expenses incurred; Allocate funds; Current account that is not included in the financial payment account with the approval of the financial department. Business income, other income, business income and corresponding expenses that are not included in the management of financial special accounts after approval.
(three) the special account for housing funds is used to account for the special funds for housing system reform and housing construction established by administrative institutions according to regulations.
(four) the capital construction account, which is used to calculate the capital construction income and expenditure related to the project in the process of project construction by administrative institutions with capital construction project budgets.
(five) the special account for the special fund of national debt is used to account for the income and expenditure incurred in the process of project construction.
The capital construction account and the national debt special fund account specified in items (4) and (5) of this article belong to temporary accounts. Temporary capital construction projects are completed and delivered for use, and the final accounts review and financial settlement business are completed. After all the special funds for treasury bonds are paid, they shall be revoked after being audited by the financial department. Article 5 An administrative institution shall open a bank account in accordance with the following provisions:
(a) to apply to the finance department at the same level, fill in the "administrative institutions bank account opening (cancellation) approval form", after the audit of the finance department at the same level, stamped with the "special seal for the examination and approval of bank accounts of the Finance Bureau";
(II) To apply for an Account Opening Permit from Dalian Central Branch of the People's Bank of China in four districts and Lushunkou District of the city with the Approval Form for Opening (Cancellation) of Bank Accounts of Administrative Institutions and relevant approval documents, bar code certificate and application form for opening an account, and to apply to the local people's bank in other areas;
(three) with the "administrative institutions bank account opening (cancellation) approval form" and "account opening permit" to the bank to handle the relevant procedures. After the account is established, the bank where the account is opened shall indicate "the opening bank and account number of the newly opened account" and "the official opening date" on the Approval Form for Opening (Closing) the Bank Account of the Administrative Institution. Article 6 An administrative institution shall cancel a bank account in accordance with the following provisions:
(a) to apply to the finance department at the same level, fill in the "administrative institutions bank account opening (cancellation) approval form", after the audit of the finance department at the same level, stamped with the "special seal for the examination and approval of bank accounts of the Finance Bureau";
(two) with the "administrative institutions bank account opening (cancellation) approval form" to the bank for account cancellation procedures. The opening bank shall indicate the "official date of account cancellation" on the "Approval Form for Opening (Cancellation) of Bank Accounts of Administrative Institutions";
(3) Go to the local people's bank for cancellation with the original and photocopy of the Approval Form for Opening (Cancellation) Bank Accounts by Administrative Institutions, and the people's bank will take back the account opening license. Article 7 When an administrative institution changes a bank account, it shall go through the cancellation procedures of the original account first, and then go through the account opening procedures according to the prescribed procedures. Article 8 After the bank account is opened (cancelled) according to the prescribed procedures, all administrative institutions shall return the first copy of the Approval Form for Opening (Cancellation) of Bank Accounts of Administrative Institutions to the financial department at the same level, the second copy to the financial budget department, the third copy to the financial business department and the fourth copy to the People's Bank of China. At the same time, the account opening (cancellation) unit shall report the opening (cancellation) of the bank account to its competent department for the record. Article 9 An administrative institution that has opened a bank account before the promulgation of these Provisions shall, within two months from the date of promulgation of these Provisions, fill in the Registration Form for Bank Accounts of Administrative Institutions and apply to the finance department at the same level for examination and registration of the original bank account. With the approval of the finance department at the same level to keep the bank account, the unit shall go to the local people's bank to renew the new account opening permit with the "Registration Form for Bank Accounts of Administrative Institutions" stamped with the seal of the finance department, and then go to the account opening bank to handle the account reservation registration formalities with the "Registration Form for Bank Accounts of Administrative Institutions" and the account opening permit; After examination, the bank account that should be cancelled shall be jointly issued by the financial department and the People's Bank of China to cancel the account. Units whose bank accounts have been cancelled must go through the cancellation procedures at the opening bank and the local people's bank within 7 days, and go through the cancellation registration at the finance department at the same level with the cancellation (transfer) notice issued by the opening bank.