2 provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the finance department (bureau), the science and technology commission, the ministries and commissions of the State Council, and the institutions directly under it:

In order to implement the Financial Rules of Institutions issued by Decree No.8 of the Ministry of Finance, further standardize the financial behavior of scientific institutions, strengthen financial management and promote the development of scientific undertakings, the Ministry of Finance and the State Science and Technology Commission jointly studied and formulated the Financial System of Scientific Institutions. It is issued to you, please follow it.

Financial system of scientific research institutions

Chapter I General Principles

Article 1 In order to standardize the financial behavior of scientific institutions, strengthen financial management, improve the efficiency in the use of funds and promote the development of science and technology, this system is formulated in accordance with the Financial System of Institutions.

Article 2 This system is applicable to state-owned scientific research institutions incorporated into the enterprise financial management system.

Article 3 The basic principles of financial management of scientific institutions are as follows: implementing relevant national laws, regulations and financial rules and regulations; Adhere to the policy of running enterprises with diligence and thrift; Correctly handle the relationship between the needs of career development and the supply of funds, the relationship between social benefits and economic benefits, and the relationship between the interests of the state, units and individuals.

Article 4 The financial management of scientific institutions is the core of unit economic management, and the main tasks of unit financial management are: to formulate a reasonable unit budget and allocate funds scientifically; Organize income according to law and strive to save expenses; Establish and improve financial rules and regulations and standardize internal economic order; Strengthen economic accounting and improve the efficiency of capital use; Strengthen asset management to prevent the loss of state-owned assets; Truthfully reflect the financial situation of the unit and forecast, control and supervise the economic activities of the unit.

Article 5 The financial activities of a unit shall be managed by the financial department of the unit under the leadership of the person in charge of the unit.

Chapter II Unit Budget Management

Article 6 The budget of scientific institutions is the annual financial revenue and expenditure plan prepared by institutions according to their career development plans and tasks.

Article 7 The state adopts budget management measures for scientific institutions, such as living within our means, quota or quota subsidy, over-expenditure without compensation, and surplus retention.

According to the development plan of scientific and technological undertakings, the characteristics of scientific institutions, financial revenue and expenditure, the national scientific and technological tasks undertaken, and the possibility of national fiscal policy and financial resources, the state implements quota or quota subsidy management measures for units.

(a) units mainly engaged in theoretical research, basic research and social welfare research, as well as units with national service and management functions, shall be given quota or quota subsidies.

(two) the units mainly engaged in technology development and research and scientific and technological services, the implementation of fixed subsidies, fixed subsidies can be zero.

Eighth a few non-financial subsidies income is greater than the expenditure of scientific institutions, can be paid for the use of income. The specific measures shall be formulated by the financial department in conjunction with the competent financial department.

Article 9 Contents of budget preparation

The budget of scientific institutions consists of income budget and expenditure budget. The income budget includes financial subsidy income, superior subsidy income, business income, operating income, income paid by affiliated units and other income. Expenditure budget includes business expenditure, operating expenditure, self-raised capital construction expenditure, subsidy expenditure to subordinate units and turned-over expenditure. The unit budget must fully reflect the income and expenditure of the unit.

Article 10 Budget preparation requirements

Under the auspices of the person in charge of the scientific institution, the financial department shall, in conjunction with other relevant business departments, calculate and prepare the income budget with reference to the budget implementation of the previous year and according to the factors and measures for increasing or decreasing the annual income of the budget; According to the needs of career development and financial possibility, calculate and prepare the expenditure budget. The budget of revenue and expenditure must adhere to the principles of fixed expenditure by revenue, balance of revenue and expenditure, overall consideration and ensuring key points. Units shall not prepare deficit budgets.

Eleventh budget preparation and approval procedures

The number of budget proposals put forward by scientific institutions according to the career development plan shall be reviewed and summarized by the competent financial department and reported to the financial department for approval (the first-level budget unit shall report directly to the financial department, the same below). The unit shall prepare the unit budget according to the budget control number issued by the financial department, which shall be summarized by the financial department and submitted to the financial department for approval before implementation.

Article 12 Budget adjustment

In the process of budget implementation of scientific institutions, the state generally does not adjust the financial subsidy income and the extra-budgetary funds allocated from the financial accounts. When the business plan issued by the superior is greatly adjusted, or the expenditure is increased or decreased according to the relevant national policies, which has a great impact on the budget implementation, the unit may report the adjusted budget to the financial department or the financial department. If the rest of the income needs to be increased or decreased, it shall be adjusted by the unit itself and reported to the competent financial department and the financial department for the record.

After the adjustment of the unit income budget, the expenditure budget should be increased or decreased accordingly.

Chapter III Revenue Management

Thirteenth income is the non-repayable funds obtained by scientific institutions to carry out business and other activities according to law. Including:

(a) the financial subsidy income, that is, the enterprise funds obtained by the unit from the financial department.

(two) the superior subsidy income, that is, the non-financial subsidy income obtained by the unit from the financial department and the superior unit.

(3) Business income, that is, the income obtained by the unit from carrying out professional business activities and auxiliary activities, in which: budgetary funds that should be turned over to the state treasury according to state regulations and extra-budgetary funds that should be turned over to the financial special account are not included in business income; The extra-budgetary funds allocated from the financial special account and some extra-budgetary funds that have not been turned over to the financial special account for management after approval are included in the operating income.

(four) operating income, that is, the income obtained from the production and operation activities of the unit other than professional business activities and auxiliary activities.

(five) the income paid by the affiliated units, that is, the income paid by the production, operation and service units of the affiliated units in accordance with the relevant provisions.

(6) other income, that is, the income of the unit other than the above provisions, should be evaluated? ⑹? Donation, donation income, liquidated damages, etc.

Article 14 The business income of scientific institutions includes:

(a) scientific research income, that is, the income obtained by the unit that undertakes scientific research projects (topics) by entrusting the development of sample prototypes.

(two) technical income, that is, the income obtained by the unit to provide technology transfer, technical consultation, technical services, technical training and technical contracting.

1? Technology transfer income, that is, the income obtained from the paid transfer of patents, copyrights, non-patented technologies and other scientific and technological achievements by units.

2? Technical consulting income, that is, the income obtained by the unit from providing professional information, feasibility study, technical and economic demonstration and other intellectual services.

3? Technical service income, that is, the income obtained by the unit from providing professional technical services such as technical design, process preparation, analysis and testing, standard formula, standard approval, analysis and testing, camera drawing, etc.

4? Technical training income, that is, the income from technical guidance and professional training for professional and technical personnel entrusted by the unit.

5? The income from technical contracting refers to the income from technical contracting projects in projects contracted by units and digestion and absorption projects in technology introduction.

(three) the income from academic activities, that is, the income obtained by the unit to carry out academic exchanges, academic journal publishing and other activities.

(four) the income from popular science activities, that is, the income obtained by the unit to carry out scientific knowledge propaganda, lectures and scientific and technological exhibitions.

(five) trial production income, that is, the income obtained by the units engaged in trial production of intermediate test products. ? The above five incomes of scientific institutions belong to the extra-budgetary funds allocated by the financial special account and the extra-budgetary funds that have not been turned over to the financial special account management with the approval of the financial department. As a unit of extra-budgetary income, it is included in business income and reflected in the schedule of extra-budgetary funds.

Fifteenth scientific institutions operating income includes:

(a) product (commodity) sales revenue, that is, the unit through the sale of stereotypes, batch products (excluding trial products) and distribution of goods income.

(two) business service income, that is, the income obtained by the unit to provide catering, accommodation, transportation and other business services.

(three) project contracting income, that is, the income obtained by the unit contracting construction, installation and maintenance projects.

(four) rental income, that is, the income obtained by renting or lending temporarily idle instruments and equipment, houses and venues.

(five) other operating income, that is, the operating income obtained by the unit outside the above income.

Sixteenth scientific institutions income management requirements

(a) the income of units and organizations should strictly abide by the provisions of national policies, and all sources of income should be reasonable and legal.

(two) the unit must strictly implement the scope and standards of fees stipulated by the state. The adjustment of the scope and standard of fees must be reported to the relevant departments for approval according to the prescribed procedures.

(three) the unit must use the bills printed by the financial and tax departments in accordance with the regulations.

(four) the unit should strengthen account management, all income should be recorded in a timely manner to prevent the loss of income.

(five) the income of the unit must be fully included in the unit budget, unified accounting and management.

Chapter IV Expenditure and Cost Management

Article 17 Expenditure refers to the capital consumption and losses incurred by scientific institutions in carrying out business and other activities. Including:

(1) Business expenses, that is, the expenses incurred by the unit in carrying out professional business and auxiliary activities, are divided into basic wages, supplementary wages, other wages, employee welfare expenses, social security expenses, appropriations, official expenses, business expenses, equipment purchase expenses, repair expenses and other expenses according to purposes.

(II) Operating expenses, that is, the expenses incurred by a unit to carry out non-independent accounting business activities outside its professional business and auxiliary activities, are divided into basic salary, supplementary salary, other salary, employee welfare expenses, social security expenses, official expenses, business expenses, equipment purchase expenses, repair expenses and other expenses according to purposes.

(three) self-raised capital construction expenditure, that is, the expenditure incurred by the unit to arrange self-raised capital construction with funds other than financial subsidy income. When arranging capital construction by self-raised funds, the unit should first implement the source of funds, and report to the relevant departments for inclusion in the capital construction plan according to the examination and approval authority. Units should make overall arrangements for self-raised capital construction expenditure on the basis of ensuring normal expenditure needs and maintaining normal budget balance, and report to the competent department and the financial department for approval. Approved self-raised capital construction funds are included in the financial management of capital construction.

(four) the expenditure of the affiliated unit, that is, the expenditure incurred by the affiliated unit with the income other than the financial subsidy income.

(five) turned over to the higher level of expenditure, that is, the units that implement the income turned over to the higher level units in accordance with the prescribed quota or proportion.

Eighteenth expenditures incurred by scientific institutions in the same period shall be divided into business expenses and business expenses related subjects according to their purposes. If it cannot be directly collected, it shall be reasonably shared among business expenses and related subjects of business expenses.

Operating expenses should be matched with operating income.

Article 19 The special funds obtained by scientific institutions from the financial department and the competent financial department with designated items and uses and requiring separate accounting shall be accounted for in the unified accounting books, and the expenditures shall be made according to the specified purposes, and the use of the special funds shall be reported to the financial department and the competent financial department on a regular basis as required; After the completion of the project, it shall submit a written report on the final accounts of special funds and the use effect, and accept the inspection and acceptance of the financial department and the competent financial department.

Article 20 In order to strengthen expenditure management, scientific research institutions and other qualified units mainly engaged in applied development research and scientific and technological services may implement internal cost management measures according to the actual needs of professional business and its auxiliary activities, production and business activities and economic management.

Twenty-first scientific research institutions that implement internal cost management measures should take research rooms, business departments and research groups as accounting units, and scientific research topics, projects and products as basic accounting objects to conduct multi-level cost accounting. Costs and expenses are divided into:

(a) direct costs, that is, materials directly consumed by the unit in the process of scientific research and production, wages paid and other direct costs incurred. Direct costs are directly included in the cost of scientific research projects, projects and products.

(two) indirect expenses, that is, the expenses incurred by various research offices, business departments, workshops and other departments in the unit for organizing and managing scientific research and production activities. Indirect costs are shared according to a certain proportion and included in the costs of various topics, projects and products.

(3) Period expenses, that is, management expenses, sales expenses and financial expenses incurred by the administrative department of the unit for organizing and managing scientific research, production and business activities.

Period expenses are included in the current balance.

Twenty-second scientific institutions, experimental factories, pilot workshops and other production and business departments should implement independent accounting, and refer to the financial system of enterprises in the same industry or similar industries. Because of the small scale or the heavy tasks of scientific research, experiment and development, which do not have independent accounting conditions, internal cost management measures should be implemented.

Article 23 In order to ensure the unity and integrity of the financial management system of state institutions, the costs and expenses of scientific institutions that implement internal cost and expense management measures shall be separately classified into business expenses and production-related subjects of business expenses according to the purpose of expenditure.

Twenty-fourth scientific institutions expenditure and cost management requirements

(a) the scope and standards of unit expenditure and cost expenditure should be strictly implemented in accordance with the relevant provisions of the state. If there is no uniform provision by the state, it shall be formulated by the unit itself and reported to the competent financial department and the financial department for the record. If the provisions of the unit violate the laws and policies of the state, the competent financial department and the financial department shall order it to make corrections.

(two) the unit shall arrange expenses according to the requirements of fund management.

(three) the unit shall report the expenditure according to the actual situation.

Chapter V Balance and its Distribution

Twenty-fifth balance is the balance of annual income and expenditure of scientific institutions.

Article 26 The balance of scientific institutions (excluding the balance of extra-budgetary funds turned over) can be used as public funds to make up for the balance of income and expenditure of the units in the future, except that the special funds carried forward to the next year can be drawn from the employee welfare fund in accordance with the regulations. Unless otherwise stipulated by the state, such provisions shall prevail.

The balance of operating income and expenditure of scientific institutions shall be reflected separately. The balance of operating income and expenditure shall first make up for the loss of operating income and expenditure in the previous year in accordance with the relevant provisions of the state, withdraw the fund for transforming scientific and technological achievements in accordance with the provisions, and transfer the rest to the unit balance.

Chapter VI Management of Special Funds

Twenty-seventh special funds are funds with special purposes that are drawn or established by scientific institutions in accordance with regulations. Including:

(1) Repair and purchase fund, that is, the unit draws from a certain proportion of business income and non-business income, which is charged to repair expenses and equipment purchase expenses (50% in each column) and transferred to the maintenance and purchase of fixed assets according to other regulations.

(two) the employee welfare fund, that is, according to a certain proportion of the balance and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.

(3) Medical expenses, that is, units that are not included in the scope of state medical care at public expense, shall be directly used for medical care at public expense according to the relevant provisions of medical care at public expense.

(4) funds for the transformation of scientific and technological achievements, that is, funds drawn by the unit according to a certain proportion of business income, charged in business expenses, and drawn from the balance of business income and expenditure for the transformation of scientific and technological achievements.

(five) other funds, that is, funds drawn or established by units in accordance with relevant state regulations.

Twenty-eighth special fund extraction ratio and management measures, the state has unified provisions, in accordance with the unified provisions; If there is no uniform provision, it shall be determined by the financial department in conjunction with the financial department.

Chapter VII Asset Management

Article 29 Assets are economic resources that can be measured in money and are occupied or used by scientific institutions, including property, creditor's rights and other rights.

Article 30 The assets of scientific institutions include current assets, fixed assets, intangible assets and foreign investment.

Article 31 Current assets refer to assets that scientific research institutions can realize or consume within one year, including cash, various deposits, receivables and prepayments, inventories, projects under research and products under production.

Inventory refers to the assets stored by the unit for sale or consumption in business activities and other activities, including finished products and various materials, fuels, packaging materials, low-value consumables, etc.

Units should strengthen the management of current assets and establish and improve the internal management system of cash and various deposits; Timely clean up receivables and prepayments; Check the inventory regularly or irregularly to ensure that the accounts are consistent. If there is any shortage, scrap or damage, the reasons should be found out in time and handled according to the regulations. According to the contract requirements or completion schedule, timely settle or carry forward the projects under research and products under production.

Article 32 Fixed assets refer to assets whose unit value of general equipment is higher than that of 500 yuan, and whose unit value of special equipment is higher than that of 800 yuan, with a service life of more than one year, and which basically maintain the original material form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets.

Fixed assets are generally divided into six categories: houses and buildings; Special equipment; General equipment; Specimens, cultural relics, exhibits and books; Other fixed assets. The competent financial department may, according to the specific conditions of this system, formulate a detailed catalogue of all kinds of fixed assets.

Thirty-third scientific institutions shall designate specialized agencies or special personnel to manage fixed assets. Before the end of the year, they must conduct a comprehensive inventory to ensure that the accounts, materials and cards are consistent, and the fixed assets with inventory gains and losses should be dealt with in time according to regulations.

Thirty-fourth fixed assets scrapped and transferred by scientific institutions are generally written off after approval by the person in charge of the unit. Scrapping and transfer of large, sophisticated or valuable equipment shall be appraised by relevant departments and reported to the competent financial department, state-owned assets management department and financial department for approval.

Article 35 Intangible assets refer to assets owned by scientific research institutions that have no physical form but can provide certain rights for the units, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, goodwill and other property rights.

Units should strengthen the protection of intangible assets. When transferring the ownership or use right of intangible assets, the unit shall evaluate the assets in accordance with the regulations, and the income obtained shall be included in the business income, unless otherwise stipulated by the state. The expenses incurred by the unit in acquiring intangible assets are included in non-operating expenses. ? Thirty-sixth foreign investment refers to the investment of scientific research institutions in other units with monetary funds, physical and intangible assets. Units' foreign investment shall be reported to the competent financial department, state-owned assets management department and financial department for approval in accordance with state regulations. Foreign investment must go through sufficient technical and economic argumentation, adhere to the principle of return on investment, and ensure the preservation and appreciation of state-owned assets. Units that make use of physical assets and intangible assets to invest abroad shall conduct asset evaluation in accordance with regulations. ?

Article 37 The investment required by scientific research institutions to receive returns from foreign units shall be used to set up economic entities with legal person status, and investment agreements or contracts shall be signed in accordance with relevant state regulations to clarify the responsibilities, rights and interests among investors, grantees and operators.

Chapter VIII Negative Debt Management?

Article 38 Liabilities are debts that can be measured in money and need to be repaid with assets or services. Including:? (1) Borrowed money refers to the money borrowed by the unit from the financial department, superior units, financial institutions and other units to carry out various activities. ? (two) the contract advance payment, that is, the unit and the relevant state departments and foreign units signed a trial-production contract for scientific research and other economic contracts, according to the provisions of the contract in advance. Including government special contract funds, entrusted contract funds and other contract funds. ? (three) accounts payable, that is, the amount payable by the unit in accordance with the regulations and requirements, but temporarily unpaid. ? (four) temporary funds, that is, funds received by units from other units or individuals for safekeeping or whose nature has not yet been determined. ? (five) the amount payable, that is, the amount that the unit should pay according to the regulations. Including the funds that should be turned over to the financial budget and the extra-budgetary funds turned over to the financial special account, taxes payable and other funds payable. ?

Thirty-ninth scientific institutions should classify and manage liabilities of different nature and different maturities. The loan shall be paid off on time; The advance payment of the contract shall be carried forward to income in time after the completion of the contract or by stages; Pay the accounts payable on time; All taxes payable shall be calculated and paid according to national laws and regulations.

Chapter IX Financial Settlement

Article 40 When a scientific research institution is transferred or merged, its property, creditor's rights and debts shall be cleared up according to regulations.

Forty-first scientific institutions shall set up financial liquidation institutions under the supervision and guidance of the competent financial departments, financial departments and state-owned assets management departments. The financial clearing institution shall formulate a liquidation plan, comprehensively clean up the property, creditor's rights and debts of the unit, compile a property catalogue and a debt list, put forward the basis for property pricing and opinions on the handling of creditor's rights and debts, and make good preparations for the transfer, receipt and transfer of state-owned assets.

Article 42 After the financial liquidation opinions are submitted to the competent financial department for examination and approval, the state-owned assets management department, the financial department and the financial liquidation institution shall properly handle the problems left over by their own units.

Forty-third after the financial liquidation of scientific institutions, after being audited by the competent financial department and reported to the state-owned assets management department and the financial department for approval, the assets shall be disposed of in the following ways:

(a) due to the change of affiliation, all the unit assets transferred from the organizational system are transferred free of charge, and the enterprise funds are transferred accordingly.

(two) to the enterprise management unit, all its assets after deducting liabilities, into national capital.

(three) the revocation of the unit, the financial sector and the financial sector approved all assets.

(4) For the merged unit, all the assets will be handed over to the receiving unit or the newly formed unit, and the remaining state-owned assets after the merger will be approved and disposed of by the competent financial department and the financial department.

Chapter X Financial Report and Financial Analysis

Article 44 A financial report is a written document summarizing the financial status and operating results of a scientific institution in a certain period. The financial report reflects the implementation and adjustment of the unit budget and the implementation of the financial system and financial discipline in a centralized and comprehensive way, which is an important basis for the state to formulate science and technology policies. Units shall, in accordance with the provisions, regularly provide financial reports to the competent financial departments and financial departments and other relevant report users.

Article 45 The annual financial reports of scientific institutions include balance sheets, income and expenditure statements, relevant schedules and financial statements. The financial statements mainly explain the unit income and its expenditure, balance and its distribution, changes in assets and liabilities, the impact of changes in financial revenue and expenditure on scientific research and development, matters that have a significant impact on the current or next financial situation, the implementation of financial revenue and expenditure plans and other matters that need to be explained.

Units shall, in accordance with the unified format and requirements stipulated by the financial department and the competent financial department, prepare financial reports on a regular basis.

Article 46 The contents of financial analysis of scientific institutions include budget implementation, asset use and expenditure.

The indicators of financial analysis include: self-sufficiency rate of funds, proportion of personnel expenditure to public expenditure, asset-liability ratio, completion rate of income plan, growth rate of total income, growth rate of business income, completion rate of expenditure plan and growth rate of special funds. Units can increase financial analysis indicators according to business characteristics.

Chapter II XI Supplementary Provisions

Article 47 The financial management of capital construction investment in scientific institutions shall be handled in accordance with the relevant provisions of the state.

Forty-eighth China Association for Science and Technology and local associations subordinate institutions to implement this system; Non state-owned scientific research institutions can refer to the implementation of this system.

Article 49 The following scientific institutions shall implement the General Principles of Enterprise Finance and the enterprise financial system of the same industry or similar industries, but not this system:

(1) Qualified scientific research institutions approved by the competent financial department and the financial department.

(two) independent accounting production and business units affiliated to scientific institutions.

Article 50 The financial system of military scientific research units shall be formulated separately, and this system shall not be implemented.

Fifty-first scientific institutions can formulate specific provisions in accordance with the Financial Rules of Institutions and the provisions of this system, combined with their own actual conditions, and report them to the competent authorities for the record.

Article 52 The Ministry of Finance and the State Science and Technology Commission shall be responsible for the interpretation of this system.

Article 53 This system shall be implemented as of June 1997 65438+ 10/day. Where the previous provisions are inconsistent with this system, this system shall prevail.

March 25, 1997