article 1 in order to strengthen the financial management of the special subsidy funds for science, technology, education and talents of the Ministry of communications (hereinafter referred to as the "special subsidy funds"), improve the efficiency in the use of funds, and promote the smooth implementation of the strategy of prospering communication through science and education, these measures are formulated in accordance with the provisions of the relevant national financial system. Article 2 Special grant funds refer to the special grant funds set up to support the development of transportation science and technology and education, and accelerate the training and bringing up the younger generation of academic and technical leaders. Article 3 These Measures shall apply to units arranged with special subsidy funds. Article 4 sources of funds for special subsidies:
(1) part of its own funds.
(2) donations from countries, domestic and foreign units and individuals. Article 5 The scope of use of special grant funds is as follows:
(1) The special grant funds for science and technology are mainly used for soft science research, popularization and application of scientific and technological achievements, scientific and technological progress awards, scientific and technological exchanges and cooperation at home and abroad, industry standardization, enterprise technological progress, scientific and technological personnel training, poverty alleviation through science and technology, and a small number of key research and development projects.
(2) The special subsidy funds for education are mainly used for the expenses of teacher training, scientific research, key discipline construction, key teaching materials construction, 211 project subsidy and the introduction of outstanding talents in colleges and universities directly under the Ministry.
(3) The special subsidy funds for talents are mainly used to finance the scientific research activities of outstanding young professional and technical personnel and the incentive expenses for scientific and technological talents.
(4) Other expenditures approved by the leaders of the Ministry. Article 6 Management of special subsidy funds. The Department of Science and Education of the Ministry is responsible for the management of science and education projects such as teacher training and scientific research in universities directly under the Ministry; Ministry of human resources and labor department is responsible for the management of cross-century talent training projects; The financial department of the Ministry is responsible for the financial management of the project.
the financial department of the project undertaker is responsible for centralized management of special subsidy funds and financial supervision. The specific undertaking department of the project shall use the project subsidy funds within the prescribed scope, and shall not arbitrarily expand the expenditure scope and raise the expenditure standard, and be responsible for the efficiency in the use of the special subsidy funds. Article 7 the expenditure scope of special subsidy funds includes:
(1) labor costs: refers to the labor costs of staff directly engaged in special subsidy funds.
(2) equipment cost: refers to the cost of purchasing special instruments and equipment necessary to carry out the project work.
(3) experimental research fee: refers to the experimental research fee for carrying out the project work.
(4) data fee: refers to the cost of purchasing relevant data and copying when carrying out the project work.
(5) Travel expenses: refers to the travel expenses incurred in carrying out the project work.
(6) Meeting expenses: refers to the meeting expenses incurred in holding relevant meetings for the project work.
(7) other expenses: refers to the expenses that are not included in the above expenses but must be incurred by the project itself. Article 8 The project undertaker shall, according to the specific requirements of the project management of various special subsidies, compile the project expenditure budget at the same time when reporting the project (the budget shall include labor costs, equipment costs, experimental research fees, data fees, travel expenses, conference fees, other expenses and other expenses). After being audited by the project director, the Finance Department of the Ministry of Commerce puts forward the project plan of special subsidy funds, which will be issued after being approved by the leaders of the Ministry. The Finance Department handles the appropriation procedures accordingly. Article 9 In order to promote the transformation of scientific research achievements into real productive forces as soon as possible and improve the efficiency in the use of funds, the subsidy funds for applied scientific research projects (including educational scientific research projects) should be gradually paid for, and the specific measures shall be formulated separately by the Ministry. Article 1 The special subsidy funds shall be accounted for separately according to the different nature of the unit. The specific accounting requirements are as follows:
Scientific research units: make detailed accounting through the subjects of "appropriated funds" and "earmarked expenditures".
institutions of higher learning: make detailed accounting through the subjects of "superior subsidy income" and "educational expenditure".
other institutions: make detailed accounting through the accounts of "appropriated funds" and "earmarked expenditures".
enterprise unit: make detailed accounting through the subjects of "special accounts payable-special appropriation" and "special accounts payable special appropriation expenditure". Eleventh after the completion of the project, each unit shall submit the expenditure as required, and analyze the main functions, technical and economic effects and social benefits of the project. For the fixed assets, intangible assets and other assets formed, after the approval of the Ministry, the institutions will increase the "fixed fund" and "public fund-general fund" accordingly; Enterprises should increase their capital reserves accordingly; Write off the special subsidy funds for the write-off part. The surplus funds of the project, as a national investment, are reflected in the capital reserve; Public institutions are reflected in public funds. Article 12 The project unit shall earnestly strengthen the management of the special subsidy funds, do a good job in the daily financial management and accounting of the funds, compile the final accounts of the special subsidy funds to the Ministry within 2 days after the end of the year (see the annex for the report format), and write a text analysis material on the use and economic benefits of the special subsidy funds. Thirteenth for a project with several sources of funds, in the preparation of financial statements, according to the actual expenditure of the project this year and the proportion of various sources of funds, fill in the part borne by the Ministry of special subsidies. Article 14 For a project that needs to be cancelled or changed halfway due to special reasons, within 2 days after the decision to cancel or change the project is made by the project director, the project undertaker must compile the final accounts of the project and submit them together with the purchase of fixed assets to the project director and the Ministry Finance Department, and the remaining project funds should be turned over to the Ministry (Finance Department) in full, which will continue to be used to arrange other projects.