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Financial Accounting Rules for Public Institutions (2017 Amendment PKULAW Version) [Expired]
事业单位财务规则(2017修正) [失效]
【法宝引证码】

Financial Accounting Rules for Public Institutions

 

事业单位财务规则

( Promulgated bby the Order No. 8 of the Ministry of Finance on October 22, 1996; revised for the Financial Accounting Rules for Public Institutions by the No. 68 of the Ministry of Finance on February 7, 2012; and amended for the Decision of theMinistry of Finance to Amend Six Rules including the Measures for theRegistration of Certified Public Accountants by the Order No. 90 of theMinistry of Finance on December 4, 2017) (1996年10月22日财政部令第8号发布 根据2012年2月7日财政部令第68号《事业单位财务规则》修订 根据2017年12月4日财政部令第90号《财政部关于修改<注册会计师注册办法>等6部规章的决定》修正)

Chapter I General Provisions 

第一章 总  则

Article 1 These Rules are formulated to further regulate the financial activities of public institutions, strengthen the financial management and supervision of public institutions, enhance capital use benefits and guarantee the healthy development of public institutions.   第一条 为了进一步规范事业单位的财务行为,加强事业单位财务管理和监督,提高资金使用效益,保障事业单位健康发展,制定本规则。
Article 2 These Rules shall apply to the financial activities carried out by the various public institutions at all levels (hereinafter referred to as “public institutions”).   第二条 本规则适用于各级各类事业单位(以下简称事业单位)的财务活动。
Article 3 The basic principles for the financial management of public institutions are: to implement the relevant laws, regulations and financial rules of the state; to adhere to the guideline of running undertakings diligently and thriftily; to ensure the correct handling of the relationship between the demand for the development of undertakings and capital supply, the relationship between social benefits and economic benefits, and the relationship among the benefits of the state, entities and the individual.   第三条 事业单位财务管理的基本原则是:执行国家有关法律、法规和财务规章制度;坚持勤俭办事业的方针;正确处理事业发展需要和资金供给的关系,社会效益和经济效益的关系,国家、单位和个人三者利益的关系。
Article 4 The major tasks of financial management by a public institution are: reasonably preparing the institution's budgets, strictly implementing budgets, and preparing the institution's final accounts in a complete and accurate manner to truthfully reflect the institution's financial situation; organizing revenue collection in accordance with the law and endeavoring to save expenditures; establishing sound financial systems, strengthening economic accounting, evaluating performance and enhancing capital use benefits; strengthening asset management, reasonably allocating and effectively utilizing assets as well as preventing asset loss; and strengthening the financial control and supervision over the institution's economic activities, and preventing financial risks.   第四条 事业单位财务管理的主要任务是:合理编制单位预算,严格预算执行,完整、准确编制单位决算,真实反映单位财务状况;依法组织收入,努力节约支出;建立健全财务制度,加强经济核算,实施绩效评价,提高资金使用效益;加强资产管理,合理配置和有效利用资产,防止资产流失;加强对单位经济活动的财务控制和监督,防范财务风险。
Article 5 The financial activities of a public institution shall be uniformly managed by the institution's financial department under the leadership of the person in charge of the institution.   第五条 事业单位的财务活动在单位负责人的领导下,由单位财务部门统一管理。
Chapter II Budget Management of Public Institutions 

第二章 单位预算管理

Article 6 The “budget of a public institution” means the annual financial plan on revenues and expenditures prepared by a public institution according to its undertaking development objectives and plans.   第六条 事业单位预算是指事业单位根据事业发展目标和计划编制的年度财务收支计划。
The budget of a public institution consists of revenue budget and expenditure budget. 事业单位预算由收入预算和支出预算组成。
Article 7 The state shall carry out the budget management methods of revenue and expenditure verification, rationed or fixed subsidies, no supplement for overspending and the use of carryover and surplus funds as required.   第七条 国家对事业单位实行核定收支、定额或者定项补助、超支不补、结转和结余按规定使用的预算管理办法。
Rationed or fixed subsidies shall be determined in accordance with the relevant national policies and possible financial strength and in light of the characteristics of the public institutions, undertaking development objectives and plans, revenues and expenditures as well as asset status. Rational or fixed subsidies may be zero. 定额或者定项补助根据国家有关政策和财力可能,结合事业特点、事业发展目标和计划、事业单位收支及资产状况等确定。定额或者定项补助可以为零。
Income may be turned over by the public institutions whose non-financial subsidy incomes are more than expenditures. The specific measures shall be formulated by the public finance department jointly with the relevant competent department. 非财政补助收入大于支出较多的事业单位,可以实行收入上缴办法。具体办法由财政部门会同有关主管部门制定。
Article 8 A public institution shall measure and prepare revenue budgets by reference to the budget implementation of previous years and in light of the factors leading to revenue increase and decrease and measures taken in a budget year as well as the information on carryover and surplus funds in previous years; and measure and prepare expenditure budgets according to the demand for the development of undertakings and possible financial strength.   第八条 事业单位参考以前年度预算执行情况,根据预算年度的收入增减因素和措施,以及以前年度结转和结余情况,测算编制收入预算;根据事业发展需要与财力可能,测算编制支出预算。
The budgets of public institutions shall be aimed at balancing revenues and expenditures and no deficit budget shall be prepared. 事业单位预算应当自求收支平衡,不得编制赤字预算。
Article 9 A public institution shall, in accordance with the annual undertaking development objectives and plans and the provisions on budget preparation, put forward the suggested budgetary amount, which shall be examined and summarized by the competent department and then reported to the public finance department (the first-level budget institution shall report directly to the public finance department, same below). A public institution shall prepare budgets based on the amount of budgetary control assigned by the public finance department, which shall be examined and summarized by the competent department and then reported to the public finance department, and be implemented upon examination, approval and reply under statutory procedures.   第九条 事业单位根据年度事业发展目标和计划以及预算编制的规定,提出预算建议数,经主管部门审核汇总报财政部门(一级预算单位直接报财政部门,下同)。事业单位根据财政部门下达的预算控制数编制预算,由主管部门审核汇总报财政部门,经法定程序审核批复后执行。
Article 10 A public institution shall carry out the approved budgets in a strict manner. In the implementation of budgets, the state shall generally not make adjustments to the financial subsidy income and the budget of funds under the management of designated financial account. In the case of any major adjustment to the undertaking plan assigned by a superior department or if the income is increased or decreased in accordance with the relevant policies of the state, which has a relatively large impact on budget implementation, the public institution shall report to the competent department for examination and approval, and then report to the public finance department for budget adjustments. Where the budget for the parts other than financial subsidy income and the funds under the management of the designated financial account needs to be increased or decreased, the institution shall make the necessary adjustments on its own and then report to the competent department and public finance department for the record.   第十条 事业单位应当严格执行批准的预算。预算执行中,国家对财政补助收入和财政专户管理资金的预算一般不予调整。上级下达的事业计划有较大调整,或者根据国家有关政策增加或者减少支出,对预算执行影响较大时,事业单位应当报主管部门审核后报财政部门调整预算;财政补助收入和财政专户管理资金以外部分的预算需要调增或者调减的,由单位自行调整并报主管部门和财政部门备案。
After adjustments to the revenue budget have been made, the expenditure budget shall be increased or decreased accordingly. 收入预算调整后,相应调增或者调减支出预算。
Article 11 The “final accounts of a public institution” means the annual reports prepared by the institution according to the results of budget implementation.   第十一条 事业单位决算是指事业单位根据预算执行结果编制的年度报告。
Article 12 A public institution shall prepare annual accounts as required, which shall be examined and summarized by the competent department and then reported to the public finance department for examination and approval.   第十二条 事业单位应当按照规定编制年度决算,由主管部门审核汇总后报财政部门审批。
Article 13 A public institution shall strengthen the examination and analysis of final accounts, ensure data authenticity and accuracy, and regulate final accounts management.   第十三条 事业单位应当加强决算审核和分析,保证决算数据的真实、准确,规范决算管理工作。
Chapter III Revenue Management 

第三章 收入管理

Article 14 “Revenue” means the non-repayable funds legally obtained by a public institution from carrying out businesses and other activities.   第十四条 收入是指事业单位为开展业务及其他活动依法取得的非偿还性资金。
Article 15 The revenues of a public institution include:   第十五条 事业单位收入包括:
1. Financial subsidy income, which means all kinds of fiscal appropriations obtained by the public institution from the public finance department at the same level. (一)财政补助收入,即事业单位从同级财政部门取得的各类财政拨款。
2. Income from undertakings, which means the income obtained by the public institution from carrying out special business activities and supporting activities. Among these, the funds that shall be turned over to the State Treasury or the designated financial account in accordance with the relevant provisions of the state shall not be included as income from undertakings. The funds allocated from the designated financial account to the public institution and the funds that are not to be turned over to the State Treasury or the designated financial account upon examination and approval shall be included as the income from undertakings. (二)事业收入,即事业单位开展专业业务活动及其辅助活动取得的收入。其中:按照国家有关规定应当上缴国库或者财政专户的资金,不计入事业收入;从财政专户核拨给事业单位的资金和经核准不上缴国库或者财政专户的资金,计入事业收入。
3. Subsidy income from a superior entity, which means the non-financial subsidy income obtained by the public institution from the competent department and a superior entity. (三)上级补助收入,即事业单位从主管部门和上级单位取得的非财政补助收入。
4. Income paid by affiliated entities, which means the income turned over by independent accounting entities affiliated to the public institution in accordance with the relevant provisions. (四)附属单位上缴收入,即事业单位附属独立核算单位按照有关规定上缴的收入。
5. Operating income, which means the income obtained by the public institution from carrying out non-independent accounting and operating activities other than from special business activities and supporting activities. And (五)经营收入,即事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动取得的收入。
6. Other incomes, which means all incomes beyond the aforesaid scope prescribed in this Article, including investment proceeds, interest income and donation income. (六)其他收入,即本条上述规定范围以外的各项收入,包括投资收益、利息收入、捐赠收入等。
Article 16 A public institution shall include all revenues into its budget, and subject them to centralized accounting and management.   第十六条 事业单位应当将各项收入全部纳入单位预算,统一核算,统一管理。
Article 17 A public institution shall, in accordance with the relevant provisions on the centralized collection of funds into the State Treasury, turn over the funds that shall be turned over to the State Treasury or the designated financial account on time and in full amount, and shall not conceal, detain, withhold or misappropriate such funds or use the funds to pay for expenditure.   第十七条 事业单位对按照规定上缴国库或者财政专户的资金,应当按照国库集中收缴的有关规定及时足额上缴,不得隐瞒、滞留、截留、挪用和坐支。
Chapter IV Expenditure Management 

第四章 支出管理

Article 18 “Expenditure” means the capital cost and loss incurred from public institutions' business operations and other activities.   第十八条 支出是指事业单位开展业务及其他活动发生的资金耗费和损失。
Article 19 The expenditures of a public institution include:   第十九条 事业单位支出包括:
1. Undertaking expenditure, which means the basic expenditure and project expenditure incurred from the public institution's special business activities and supporting activities. Basic expenditure means the public institution's personnel expenditure and public expenditure incurred for purposes of guaranteeing its normal operation and completion of routine work tasks. Project expenditure means the public institution's expenditure other than the basic expenditure, incurred for the purpose of completing specific work tasks and undertaking development objectives. (一)事业支出,即事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。基本支出是指事业单位为了保障其正常运转、完成日常工作任务而发生的人员支出和公用支出。项目支出是指事业单位为了完成特定工作任务和事业发展目标,在基本支出之外所发生的支出。
2. Operating expenditure, which means the public institution's expenditure incurred from its non-independent accounting and operating activities other than its special business activities and supporting activities. (二)经营支出,即事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动发生的支出。
3. Expenditure of subsidies to affiliated entities, which means the public institution's expenditure incurred as subsidies to its affiliated entities from income other than its financial subsidy income. (三)对附属单位补助支出,即事业单位用财政补助收入之外的收入对附属单位补助发生的支出。
4. Expenditure turned over to a superior entity, which means the expenditure turned over by the public institution to a superior entity in accordance with the provisions of the public finance department and the competent department. And (四)上缴上级支出,即事业单位按照财政部门和主管部门的规定上缴上级单位的支出。
5. Other expenditures, which means all expenditures beyond the aforesaid scope prescribed in this Article, including interest expenditure and donation expenditure. (五)其他支出,即本条上述规定范围以外的各项支出,包括利息支出、捐赠支出等。
Article 20 A public institution shall include all expenditures in its budgets and establish sound expenditure management systems.   第二十条 事业单位应当将各项支出全部纳入单位预算,建立健全支出管理制度。
Article 21 The expenditures of a public institution shall be strictly governed by the scope and standards of expenditures prescribed by the relevant financial rules of the state; where there is no uniform provision in the relevant financial rules of the state, the pubic institution shall formulate provisions and report to the competent department and public finance department for the record. Where the provision of any public institution violates any law or national policy, the competent department and public finance department shall order the said institution to make corrections.   第二十一条 事业单位的支出应当严格执行国家有关财务规章制度规定的开支范围及开支标准;国家有关财务规章制度没有统一规定的,由事业单位规定,报主管部门和财政部门备案。事业单位的规定违反法律制度和国家政策的,主管部门和财政部门应当责令改正。
Article 22 A public institution shall accurately collect all expenses actually incurred when carrying out non-independent accounting and operating activities; and if it cannot do so, shall reasonably allocate all expenses in the prescribed proportion.   第二十二条 事业单位在开展非独立核算经营活动中,应当正确归集实际发生的各项费用数;不能归集的,应当按照规定的比例合理分摊。
The operating expenditure should match the operating income. 经营支出应当与经营收入配比。
Article 23 When a public institution uses the special funds for designated projects and purposes, which are obtained from the public finance department and the competent department, it shall conduct independent accounting, and report the use of the special funds to the public finance department or the competent department as required; and after the completion of a project, submit a written report on the results and the final accounts of the expenditures of special funds, and accept the inspection and acceptance check of the public finance department or competent department.   第二十三条 事业单位从财政部门和主管部门取得的有指定项目和用途的专项资金,应当专款专用、单独核算,并按照规定向财政部门或者主管部门报送专项资金使用情况;项目完成后,应当报送专项资金支出决算和使用效果的书面报告,接受财政部门或者主管部门的检查、验收。
Article 24 A public institution shall strengthen its economic accounting and may implement the internal cost accounting methods according to the actual demand for carrying out business activities and other activities.
......
   第二十四条 事业单位应当加强经济核算,可以根据开展业务活动及其他活动的实际需要,实行内部成本核算办法。
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