measures for the administration of public expenditure
article 1 these measures are formulated in accordance with the relevant laws and regulations and the provisions of the Ministry of finance on the administration of public health service subsidies (hereinafter referred to as subsidies).
article 2 the term "subsidy funds" as mentioned in these measures refers to the subsidy funds arranged by the central government through special transfer payment to support the implementation of basic public health service projects and major public health service projects in various places.
Article 3 The basic public health service project is a public health service project provided free of charge to all urban and rural residents. Major public health service projects are public health service projects for specific people or special public health problems. The specific contents of basic public health service projects and major public health service projects shall be determined by the National Health and Family Planning Commission, the State Food and Drug Administration and the State Administration of Traditional Chinese Medicine in conjunction with the Ministry of Finance, according to the relevant requirements and annual tasks of deepening the reform of the medical and health system, the development plan of health undertakings and the financial budget.
Article 4 Grant funds shall be allocated and managed according to the following principles:
(1) Reasonable planning and scientific demonstration. Reasonable planning of public health service projects, scientific demonstration of the feasibility and necessity of the project.
(2) unified distribution and hierarchical management. Grant funds are uniformly distributed by the central government, and specific projects are implemented by health and family planning, food and drug supervision and Chinese medicine departments at all levels.
(3) stress on performance, linking quantity with effect. Strengthen the performance management of public health service subsidy funds, and establish a mechanism linking performance evaluation results with fund allocation. Measures for the administration of current accounts of enterprises
General Provisions. Article 1 In order to strengthen the administration of current accounts of institutions directly under the Shanghai Municipal Education Commission (hereinafter referred to as institutions directly under the Shanghai Municipal Education Commission), standardize the execution of funds, ensure the safety of funds and improve the efficiency in the use of funds, these Measures are formulated in accordance with the provisions of the Accounting Standards for Institutions (for Trial Implementation) and other relevant laws and regulations, and in combination with the specific conditions of institutions directly under the Shanghai Municipal Education Commission. Article 2 The current accounts of directly affiliated institutions mainly include various receivables and payables. II. Receivables Article 3 The receivables of directly affiliated institutions include bills receivable, accounts receivable, prepayments, other receivables, loans and other creditor's rights businesses, and the entity shall manage the creditor's rights businesses in accordance with the following provisions: 1. Bills receivable are commercial bills received by the entity due to its business activities, including commercial acceptance bills and bank acceptance bills. When a company obtains a commercial bill, it shall make supplementary registration in the memorandum book in addition to accounting treatment in accordance with the provisions of the unified accounting system, including detailed information such as the type of bill receivable, date of issue, par value, payer, acceptor, endorser, maturity date, date of collection and recovery amount, and the custodian of the bill receivable; If the company discounts the unexpired bills receivable to the bank, it shall also register the information related to the bill discount. Two, accounts receivable is the unit for providing labor services, carrying out paid services and selling products and other businesses should be charged to the purchasing unit. The unit shall collect the money in time according to the payment method and time limit agreed in the sales contract, and shall implement the relevant responsible person to collect the money that has not been recovered within the time limit, and make a good collection record. At the end of the year, on the basis of cleaning up, a written consultation letter shall be issued to confirm one by one. 3. Prepaid account refers to the money that the unit prepays to the supplier according to the purchase and labor service contract. Units should pay at the same time, the implementation of special inspection of the supply of goods and services, timely settlement of the overpayment and underpayment. 4. Other receivables refer to the funds borrowed or paid temporarily by the company due to work needs, as well as all kinds of receivables and temporary payments to other units or individuals due to non-operating business, such as travel expenses, reserve funds and withholding payments. For temporary loans, the application and approval procedures should be fulfilled according to the expenditure channels and loan amount, and temporary payment vouchers should be filled in according to regulations. In addition to travel expenses, reserve funds and labor costs, if the amount of loans or advances is more than 1, yuan, the bank transfer settlement method should generally be adopted. All kinds of loans should be reported in time, generally not more than one month. If overtime is needed due to special circumstances, it should be indicated on the temporary payment voucher when handling the loan procedures, and approved by the person in charge of the unit. If the report is not settled within the time limit, the unit finance will issue a written reminder notice to the loan manager, and stop the relevant personnel from continuing to handle the loan before the loan is settled. At the end of the year, the balance of other receivables shall be cleared one by one, and the expenditure shall be confirmed according to the principle of cash accounting. 5. Lending refers to the amount of money lent by the unit to its independent accounting enterprises and institutions for temporary turnover. When handling the lending business, a loan agreement must be concluded, which stipulates the purpose of the loan and the repayment period. For the loan used across the year, the written confirmation procedures for the loan should be handled at the end of the year; Unit finance should regularly check the use of loans of affiliated enterprises and institutions, and urge the loan to be returned on schedule. III. Accounts payable Article 4 The accounts payable of directly affiliated institutions include debt business such as notes payable, accounts payable, accounts received in advance, other accounts payable and escrow funds, and the unit shall manage the debt business in accordance with the following provisions: 1. Notes payable are commercial bills issued and accepted by the unit when it incurred external debts, including bank acceptance bills and commercial acceptance bills. When a company issues a commercial bill, it shall, in addition to accounting treatment in accordance with the provisions of the unified accounting system, make supplementary registration in the memorandum book, including detailed information such as the types of bills payable, date of issue, maturity date, par value, payee, date and amount of payment, etc. When the bills payable are paid off at maturity, they should be logged off one by one in the memorandum book. Two, accounts payable is the unit due to the purchase of goods or services, etc. and should be paid to the supplier. The unit shall pay in time according to the payment method and time limit agreed in the sales contract, and shall implement the relevant responsible person to find out the reasons for the overdue payment; For the money that can't be paid, the relevant responsible person shall submit a written explanation and report it to the person in charge of the unit for audit and approval before centralized cleaning. At the end of the year, accounts payable should be cleared and confirmed one by one. 3. Accounts received in advance refer to the money received in advance from the purchasing unit or the labor service receiving unit by the unit according to the contract. The unit shall, at the same time of collecting money, implement the supply of goods and services, and settle the settlement procedures of the money in time. 4. Other payables refer to various payables and temporary receipts from other units or individuals due to various non-operating businesses. The unit shall pay in time according to the legal bills provided by the parties. At the end of the year, the balance of other payables shall be cleared one by one, and the income shall be recognized according to the principle of cash accounting. Five, escrow funds are entrusted to manage all kinds of funds, including party fees, tour fees, academic membership fees, trade union membership fees, etc. At the end of the year, the balance of escrow funds shall be checked with relevant departments, and generally it shall not be carried forward to confirm income or expenditure. IV. Management and Supervision Article 5 Institutions directly under the Central Government shall strengthen the unified management of current accounts such as creditor's rights and debts, and establish a regular check and confirmation mechanism to prevent the misappropriation and illegal operation of unit funds and ensure the safety of funds. Article 6 Institutions directly under the Central Government shall make a special statement in the annual financial analysis report on the reconciliation of current accounts aged over one year, explain the time and reasons for the bad debts, explain the collection and reminder and their implementation, and put forward suggestions on the handling of current accounts. Article 7 If it is really necessary for institutions directly under the Central Government to write off all kinds of accounts receivable that cannot be recovered for a long time, the relevant responsible person shall submit a written report on the application for write-off of bad debts, which shall be submitted to the audit and supervision department of the unit for review after being approved by the financial department of the unit, submitted to the single government leadership for collective discussion, put forward handling opinions, and reported to the superior competent department and the financial department for examination and approval. Eighth affiliated institutions and affiliated secondary schools at the same time. Article 9 These Measures shall be implemented as of the date of release of archives. Article 1 The Shanghai Municipal Education Commission shall be responsible for the interpretation of these Measures. Shanghai Municipal Education Commission, January 31st, 27. Measures for the Administration of Rural Public Facilities
1. Distribute leaflets to list the punishment measures for damage and the benefits of reporting. 2. Arrange a meeting of village secretaries to explain the public facilities. The utility of the facilities and distribute the announcement facilities to farmers (for example, whoever is responsible for the maintenance of the irrigation wells in their geographical location or who is responsible for the care of the households around the wells), that is, whoever benefits and manages them, I know so much. Although I am a farmer, I also know that some public facilities are difficult to manage because they hate officials too much and because officials try their best to ask for money. The problem is not how to manage them, but what the managers bring them and what they get. Otherwise, no matter how good the management method is! Management method for payment of project funds
Pay the project funds in strict accordance with the schedule and the agreement in the project contract, and obtain the files related to the project progress. The construction party, the supervision party and the owner party confirm it, and the company's internal payment leader signs the approval process, etc. The company requires to write the expense reimbursement management regulations and expense management methods. Is there a difference between them? I think the solution to one content is
similar, but not exactly the same. Among them, the expense reimbursement management regulations focus on how, when and which expenses can be reimbursed, while the expense management measures focus on which channel and which account the expenses are paid from.
Measures for the management of agricultural refinancing
Chapter I General Provisions
Article 1 To strengthen the guiding role of the window of the People's Bank of China, These measures are formulated by making full use of monetary policy tools to better support the rural credit cooperatives (hereinafter referred to as rural credit cooperatives) under their jurisdiction, giving play to the role of farmers' micro-credit loans in supporting agriculture, rural areas and farmers, steadily promoting the construction of rural credit villages and towns, and ensuring the realization of agricultural development, farmers' income increase and rural stability.
article 2 the monetary policy tools mentioned in these measures refer to the people's bank of China's re-lending to rural credit cooperatives for supporting agriculture (hereinafter referred to as re-lending) and interest rates.
article 3 the term "refinancing" as mentioned in these measures refers to the loans granted to rural credit cooperatives by the people's bank of China in order to solve their reasonable financial needs in granting loans to farmers.
article 4 the term "micro-credit loans for farmers" as mentioned in these measures refers to loans granted by rural credit cooperatives to farmers without mortgage or guarantee within the approved quota and time limit.
chapter ii responsibilities of party and government at all levels
article 5 the party branches and "two committees" of rural villages should give full play to their functions and actively cultivate and standardize the credit evaluation and loan organizations of rural microfinance loans.
article 6 party and government organizations at all levels should strengthen the supervision, guidance, coordination and service of micro-credit loans for farmers, so as to meet farmers' reasonable loan demand to the maximum extent.
(1) create a good working atmosphere of "pioneering and innovating, helping and learning from each other, and catching up with learning".
(2) increase the propaganda of the state's policy of supporting agriculture, urge rural credit cooperatives to correct their service direction, keep in mind the purpose of running cooperatives for "agriculture, rural areas and farmers", and mainly focus on farmers' small loans and farmers' joint loans, so as to effectively help farmers solve the problem of "loan difficulties".
(3) Cooperate with the People's Bank of China, the banking supervision department and the rural credit cooperatives to form a joint force, and create a long-term mechanism of "* * * set up a stage, the credit cooperatives sing an opera, the banking regulatory bureau supervises, and the People's Bank guides", so that a good work execution mechanism can be established between the local * * and the financial sector.
(4) assist the people's bank of China and the banking regulatory bureau in vigorously implementing rural credit projects, fully support the establishment of "credit users, credit villages (groups) and credit townships (towns)", create a good credit environment for popularizing farmers' micro-credit loans, crack down on and ban rural usury and evasion of rural credit cooperatives according to law, educate farmers to be honest and trustworthy, and realize "win-win" between farmers and credit cooperatives.
article 7 timely adjust and enrich the leading group for the work of farmers' micro-credit loans, formulate specific leadership responsibilities and annual assessment targets for farmers' micro-credit loans at the county (city) and township (town) levels, implement the responsibility to people, and clarify the reward and punishment methods. Reward those who have made outstanding contributions to assisting rural credit cooperatives in collecting loans and interest, and punish those who are ineffective in their work, thus forming a good atmosphere of "keeping promises with honor and breaking promises with shame", enabling rural funds to circulate in a benign way and promoting the sustainable development of small credit loans for farmers.
Chapter III Responsibilities of the People's Bank of China
Article 8 Changji Central Sub-branch of the People's Bank of China (hereinafter referred to as Changji Branch of the People's Bank of China) should give full play to the policy service role of refinancing and use it to incite the development of farmers' microfinance business.
article 9 the management principle of "quota control, revolving use, specified use and establishment of account" shall be applied to refinancing.
(1) If the refinancing limit reaches the county (city) branch below 8%, the limit is mandatory and cannot be exceeded at any time.
(II) Sub-branches shall, according to the actual operation of funds for supporting agriculture of rural credit cooperatives under their jurisdiction (the proportion of farmers' loans in new loans issued by self-raised funds shall not be less than 4%), approve and issue re-loans within the limit, focusing on solving the reasonable capital needs of farmers in planting, breeding, processing, storage and transportation of agricultural and sideline products, sales and rural consumer credit.
(3) The time limit shall be determined close to the agricultural production cycle of farmers (the longest period shall not exceed one year), and there shall be loans and repayments (the extension shall be approved by the sub-branch or the central branch for special reasons, but the cumulative period shall not exceed two years).
(4) guide the rural credit cooperatives under their jurisdiction to set up refinancing accounts to ensure earmarking.
Article 1 All branches of the People's Bank of China should actively do a good job in issuing farmers' loan certificates, strengthen research and services, and urge and support the issuance and management of micro-credit loans for farmers in rural credit cooperatives.
(a) urge rural credit cooperatives to timely calculate the large account of rural capital demand, arrange loans and dispose of funds according to the agricultural season and farmers' production needs, focus on supporting the adjustment of agricultural and rural economic structure and supporting agricultural industrialization, guide farmers to organize production according to market demand, and focus on supporting farmers to develop low-cost and quick-acting breeding industries based on local resources, which are of great significance to efficient agriculture, characteristic agriculture, ecological agriculture and green agriculture with market, sales and scientific and technological content.
(2) It is necessary to conduct in-depth research, assist the local banking supervision department to establish a credit evaluation system for farmers according to the local economic development and actual situation, strengthen the evaluation of rural credit users and determine the credit line, actively do a good job in the issuance of micro-credit loans for farmers, and provide good services for local economic construction.
(3) If the rural credit cooperatives restrict or affect the lending of agricultural loans due to the decline in deposits or insufficient funds of their own, they should give timely re-lending support.
Article 11 All branches of the People's Bank of China shall establish a contact and communication mechanism with the local banking supervision department, and improve the supervision, management and assessment system for refinancing and micro-credit loans.
(a) correctly handle the relationship between increasing the support of refinancing and preventing risks, strengthen the supervision of refinancing for agriculture, and ensure the high refinancing funds.