Supplementary Provisions on the Interim Measures for the Bank Account Management of Central Budget Units

《中央预算单位银行账户管理暂行办法》补充规定

Promulgating Institution: People's Bank of China; Ministry of Finance

Document Number: Cai Ku [2006] No. 96

Promulgating Date: 11/15/2006

Effective Date: 11/15/2006

颁布机关: 中国人民银行; 财政部

文      号: 财库[2006]96号

颁布时间: 11/15/2006

实施时间: 11/15/2006

In order to further strengthen and regulate the bank account management of central budget units (hereinafter referred to as "budget units"), in the light of some new circumstances and new problems becoming apparent following the examination and approval of bank accounts of budget units, and in accordance with the provisions of the Notice of the Ministry of Finance, the People's Bank of China, the Ministry of Supervision and the Audit Administration on Printing and Distributing the "Interim Measures for the Bank Account Management of Central Budget Units" (Cai Ku [2002] No.48) and the Supplementary Notice of the Ministry of Finance and the People's Bank of China on Implementing the "Interim Measures for the Bank Account Management of Central Budget Units" (Cai Ku [2004] No.1), supplementary provisions for relevant issues are hereby announced as follows:

    为进一步加强和规范中央预算单位<以下简称预算单位>银行账户管理,针对预算单位银行账户审批中出现的一些新情况、新问题,根据《财政部中国人民银行监察部审计署关于印发<中央预算单位银行账户管理暂行办法>的通知》(财库[2002]48号)及《财政部中国人民银行关于执行<中央预算单位银行账户管理暂行办法>的补充通知》(财库[2004]1号)的规定,现将有关事项补充规定如下:

1. Selection of Banks of Deposit

In principle, budget units shall open bank accounts with state-owned banks and state holding banks. Grass-roots budget units that genuinely need to open accounts with other banks shall, under the prerequisite of ensuring the safety of their funds, comprehensively consider the qualifications, operating status and asset quality etc. of banks, and shall, after reporting to competent entities at higher levels for examination and approval, open accounts by following prescribed examination and approval procedures.

       一、关于开户银行的选择

    预算单位原则上应在国有银行、国有控股银行开立银行账户,确需在其他银行开立账户的基层预算单位,应在确保资金安全的前提下,对银行的资质、经营状况、资产质量等进行综合考量,并报上级主管单位审核同意后,按规定审批程序办理开户。

2. Opening of Operational Fund Accounts of Institutions

If institutions subject to enterprise management genuinely need to open operational fund accounts, they shall be strictly controlled, and shall, upon approval by competent entities at higher levels, report to central finance authorities (the Ministry of Finance or local financial supervision commissioner's offices of the Ministry of Finance, hereinafter the same) for examination and approval by presenting their business licenses and relevant supporting documents.

       二、关于事业单位经营性资金账户的设置

    实行企业管理的事业单位,确需开设经营性资金账户的,应从严控制,并经上级主管单位同意后,持营业执照及相关证明文件报中央财政部门(财政部或财政部驻各地财政监察专员办事处,下同)审批。

3. Opening of Relevant Accounts of Internal Centralized Accounting Institutions of Funds and Settlement Member Units of Budget Units

If budget units that are specifically designated in central fiscal budgets such as enterprise group general companies, institutions and units merging government administration with enterprise management, for the purpose of strengthening centralized management of funds and raising the overall use efficiency of funds, establish fund management centers, fund settlement centers or other centralized accounting institutions of funds within their systems or units in accordance with relevant statutory procedures, policies and regulations, they shall open relevant accounts under the prerequisite of strengthening administration and exerting stricter control.

(1) If centralized accounting institutions of funds are corporate units, they may, upon approval by competent authorities and examination and approval by central finance authorities, open relevant bank settlement accounts, which shall be used for the purpose of accumulation and accounting of the funds of their affiliated settlement member units.

If centralized accounting institutions of funds affiliated to budget units are non-corporate units, said budget units may open relevant bank settlement accounts by using their names together with the names of centralized accounting institutions of funds.

(2) Settlement member units affiliated to budget units may open internal settlement accounts with centralized accounting institutions of funds; if finance companies are affiliated to enterprise group companies, settlement member units affiliated to said enterprise group companies may open internal settlement 

(3) Internal settlement accounts shall be managed by group general companies and industry administrative authorities themselves in a standard manner in accordance with relevant administrative measures or regulations.

       三、关于预算单位内部资金集中核算机构及结算成员单位相关账户的设置

    中央财政预算单列的企业集团总公司、有关事业单位、政企合一等预算单位,为加强资金集中管理,提高资金整体使用效率,在系统或单位内部按照有关法定程序及政策规定成立资金管理中心、资金结算中心等资金集中核算机构的,应在加强管理、从严控制的前提下,开设相关账户。

    (一)资金集中核算机构为法人单位的,经主管部门同意,并报中央财政部门审批后,可开设相关银行结算账户,用于归集、核算所属结算成员单位资金。

    预算单位所属资金集中核算机构为非法人单位的,该预算单位可以预算单位名称加资金集中核算机构名称开设相关银行结算账户。

    (二)预算单位所属结算成员单位可在资金集中核算机构开设内部结算账户;企业集团公司下设财务公司的,其所属结算成员单位可在财务公司开设内部结算账户。

    (三)内部结算账户应由集团总公司及行业系统管理部门按照相关管理办法或规定自行规范管理。

4. Opening of Relevant Accounts of Hospitals and Outpatient Departments Affiliated to Budget Units

Hospitals and outpatient departments affiliated to budget units shall, in accordance with the provisions of relevant policies and in light of the needs of administration, open accounts in accordance with the following provisions, after obtaining the approval of competent authorities and reporting to central finance authorities for examination and approval:

(1) If hospitals affiliated to budget units are corporate units, they may, for the purpose of making it convenient for patients to use bank cards and make fund settlement, open a "general deposit account" or "special deposit account", which shall be used for the purpose of accounting of settlement funds such as patients' expenses for seeing a doctor. No cash may be withdrawn from a "special deposit account".

If hospitals affiliated to budget units are non-corporate units, said budget units may, for the purpose of making it convenient for patients to have their expenses for seeing a doctor settled, open a "special deposit account" by using their names followed by the names of their affiliated hospitals. No cash may be withdrawn from said "special deposit account".

(2) If outpatient departments affiliated to budget units are recognized by local labor and social security authorities as "designated medical institutions of basic medical insurance", said budget units must, by presenting service agreements for "designated medical institutions of basic medical insurance", business licenses and relevant supporting documents, open a "special deposit account" by using their names followed by the names of their affiliated outpatient departments. No cash may be withdrawn from said "special deposit account". With respect to outpatient departments affiliated to other budget units, no account may be opened, and all accounts that have already been opened shall be canceled.

       四、关于预算单位所属医院及所属门诊部相关账户的设置

    预算单位所属医院及所属门诊部,根据有关政策规定以及管理需要,经主管部门同意,并报中央财政部门审批后,按以下规定开设账户。

    (一)预算单位所属医院为法人单位的,为方便病人使用银行卡以及资金结算,可开设一个“一般存款账户”或“专用存款账户”,用于核算病人看病费用等结算资金。“专用存款账户”不得支取现金。

    预算单位所属医院为非法人单位的,为方便病人看病费用结算,该预算单位可以预算单位名称后加所属医院名称开设一个“专用存款账户”,该“专用存款账户”不得支取现金。

    (二)预算单位所属门诊部,被当地劳动和社会保障部门确定为“基本医疗保险定点医疗机构”的,预算单位须持有“基本医疗保险定点医疗机构”服务协议书、营业执照及相关证明文件,以预算单位名称后加所属门诊部名称开设一个“专用存款账户”,该“专用存款账户”不得支取现金。其他预算单位所属门诊部,不得开设账户,已开设的一律撤销。

5. Opening of Fund Accounts Subject to Territorial Management of Budget Units

If, pursuant to the provisions of relevant policies of the State, relevant accounts are genuinely needed to be opened for the purpose of accounting of housing reform funds and basic medical insurance funds, etc. subject to territorial management, budget units shall open relevant accounts after reporting to central finance authorities for examination and approval by presenting account management documents issued by local governments or local finances (state treasury).

       五、关于预算单位实行属地管理资金账户的设置

    预算单位按照国家有关政策规定,实行属地管理的住房改革资金、基本医疗保险基金等,确需开设相关账户进行核算的,由预算单位持地方政府或地方财政(国库)部门有关账户管理的文件,报中央财政部门审批后,开设相关账户。

6. Strengthen Coordination and Cooperation, Create Synergy, and Implement Bank Account Management of Budget Units

Central competent authorities shall effectively strengthen the administration of bank accounts of their subordinated budget units, and shall, in accordance with the relevant provisions for the bank account management of central budget units and in light of actual circumstances, establish, improve and optimize the systems for bank account management of their own system, and further specify the specific requirements for bank account management.

Local financial supervision commissioners' offices of the Ministry of Finance shall bring their supervision functions into full play, strengthen administration, and close loopholes in such links as account declaration, examination and approval and record-filing. They shall strengthen the supervision and inspection of account management, and intensify penalties on breach of rules. With respect to breach of rules emerged in the account management of budget units, financial supervision commissioners' offices may, in conjunction with relevant organs of the People's Bank of China, impose administrative penalties on budget units in accordance with the relevant provisions of the Regulations for Imposing Penalties and Sanctions on Fiscal Violations of Laws (Order No. 427 of the State Council of the People's Republic of China), the Notice of the Ministry of Finance, the People's Bank of China, the Ministry of Supervision and the Audit Administration on Printing and Distributing the "Interim Measures for the Bank Account Management of Central Budget Units" (Cai Ku [2002] No. 48), and the Supplementary Notice of the Ministry of Finance and the People's Bank of China on Implementing the "Interim Measures for the Bank Account Management of Central Budget Units" (Cai Ku [2004] No. 1).

Relevant administrative authorities of bank accounts shall further strengthen coordination and cooperation, actively create conditions, gradually realize sharing of the information about account management system among the Ministry of Finance, commercial banks and relevant authorities, and conduct dynamic monitoring of bank accounts of budget units.

       六、加强协调配合,形成工作合力,做好预算单位银行账户管理工作中央各主管部门应切实加强对所属预算单位银行账户的管理,按照中央预算单位银行账户管理有关规定,结合实际情况,建立健全和完善本系统银行账户管理制度,进一步明确银行账户管理的具体要求。

    财政部驻各地财政监察专员办事处要充分发挥监管职能,加强管理,堵塞账户申报、审批和备案等各个环节的漏洞。要强化对账户管理的监督检查,加大违规处罚力度。对于预算单位出现的账户管理违规问题,财政监察专员办事处可会同中国人民银行有关机构,依据《财政违法行为处罚处分条例》(中华人民共和国国务院令第427号)、《财政部中国人民银行监察部审计署关于印发(中央预算单位银行账户管理暂行办法)的通知》(财库[2002]48号)、《财政部中国人民银行关于执行(中央预算单位银行账户管理暂行办法>的补充通知》(财库[2004]1号)等相关规定,对预算单位进行行政处罚。

    银行账户管理相关部门要进一步加强协调配合,积极创造条件,逐步实现财政部、商业银行及相关部门账户管理系统信息共享和对预算单位银行账户实施动态监控。