article 1 these measures are formulated in accordance with the budget law of the people's Republic of China, the regulations on the implementation of the budget law of the people's Republic of China and the relevant provisions on departmental budget management in order to strengthen the management of the carry-over and surplus funds of the central departments (hereinafter referred to as "carry-over surplus funds"), optimize the allocation of financial resources and improve the efficiency in the use of funds.

article 2 the central departments mentioned in these measures refer to central administrative units, institutions (including enterprises), social organizations and enterprises that have paid funds to the central government.

article 3 the term "carry-over balance funds" as mentioned in these measures refers to the general public budget and government fund budget funds that are not listed in the annual budget at the end of implementation according to the departmental budget approved by the Ministry of finance.

article 4 the funds carried forward by the central authorities refer to the budget funds that have not been fully implemented or not, and need to be used for the original purpose in the next year. The funds carried forward by the central department include basic expenditure carry-forward funds and project expenditure carry-forward funds.

Article 5 The surplus funds of the central departments refer to the project expenditure budget funds that have not been allocated after the project implementation cycle has ended, the project objectives have been completed or the project has been terminated in advance; Due to the adjustment of the project implementation plan, there is no need to continue to spend budgetary funds; Budget funds that have not been used up for two consecutive years after the budget is approved.

article 6 the statistics of surplus funds carried forward by the central department shall be based on the relevant figures in the accounting statement of the unit and be consistent.

article 7 the following two items shall be deducted from the surplus funds carried forward by the central department: first, the prepaid accounts paid; Second, the book funds that have been used to purchase inventory and have not been listed for expenditure due to reasons such as inventory failure.

article 8 if the funds are recovered from prepayments or from the sale of inventories in future years, the recovered funds shall be managed in accordance with the relevant provisions of these measures.

chapter ii management of carry-over funds for basic expenditures

article 9 carry-over funds for basic expenditures of central departments include personnel funds and daily public funds.

article 1 funds carried forward from basic expenditures shall be carried forward to the next year in principle to continue to be used for basic expenditures.

article 11 when compiling the annual budget, the central department should fully predict and reflect the funds carried forward from basic expenditures, and make overall arrangements for future annual basic expenditure budgets in combination with the carried-forward funds.

article 12 when the Ministry of finance approves the department's budget at the beginning of the year, it also approves the funds carried forward by the department's basic expenditure at the end of last year. If the amount of funds carried forward from the basic expenditure approved in the departmental budget is inconsistent with the data approved in the departmental final accounts, the data in the departmental final accounts shall prevail.