The new method expands the scope of labor expenses. On the basis of graduate students and other personnel in school, postdoctoral fellows, visiting scholars, researchers and research assistants employed by the project will be added, and social insurance subsidies for employees employed by the project will be included in the scope of labor expenses. With reference to the average salary level of local scientific research and technical service personnel and the tasks undertaken in the project research, the service fee standard is defined. Cancel the restrictions on the proportion of personnel expenses such as labor fees and expert consultation fees. In addition, the new method also simplifies the budget preparation subjects and decentralizes the budget adjustment authority. Conference expenses, travel expenses and international cooperation and exchange expenses are combined into one subject, and the sum of the three expenses does not exceed 20% of the direct expenses. Improve the management of carry-over balance funds, and stipulate that during the project research period, the remaining funds in one year can be carried forward to the next year for continued use; After the research results of the project are completed and passed the inspection and acceptance, the remaining funds can be used for the publication of the final results of the project and the direct expenditure of the follow-up research. At the same time, it is stipulated that if the project research results still have surplus funds after 2 years of acceptance, they should be returned to the National Social Science Fund according to the original channels and carried forward to the next year for overall funding for project research.