Administrative Measures of Beijing Municipality for the Special Cultural and Creative Industry Development Fund (for Trial Implementation)

北京市文化创意产业发展专项资金管理办法（试行）

 

Promulgating Institution: Administrative Measures of Beijing Municipality

Document Number: Jing Cai Wen [2012] No.2731

Promulgating Date: 12/11/2006

Effective Date: 12/11/2006

 

颁布机关: 北京市财政局

文      号: 京财文[2006]2731号

颁布时间: 12/11/2006

实施时间: 12/11/2006

 

Chapter 1: General Provisions

第一章  总则

  Article 1    With a view to vigorously developing Beijing’s cultural and creative industry, enforcing the Several Policies of Beijing Municipality on Promoting the Development of the Cultural and Creative Industry, regulating and strengthening the management of the special fund, and improving the use efficiency of fiscal funds, these Measures are formulated in accordance with the Budget Law, the Regulations on Budget Administration and the Administrative Measures of Beijing Municipality for Budgetary Expenditure of Municipal-level Projects.

       第一条  为大力发展我市文化创意产业,落实《北京市促进文化创意产业发展的若干政策》,规范和加强专项资金管理,提高财政资金的使用效益,根据《预算法》、《预算管理条例》和《北京市市级项目支出预算管理办法》,特制定本试行办法。

  Article 2    The special cultural and creative industry development fund (hereinafter referred to as the “Special Fund”) shall come from the funds allocated by the municipal finance, and mainly be used to support cultural and creative projects that are in line with the overall planning and relevant policies of Beijing Municipality on the development of the cultural and creative industry. The Special Fund shall be managed and used on the principles of “openness, fairness and impartiality”. Project managers shall be responsible for use of the Special Fund so that it is earmarked for priority tasks and achieves practical results.

       第二条  文化创意产业发展专项资金（以下简称“专项资金”）来源于市财政拨款，重点用于扶持符合北京市文化创意产业发展总体规划和相关政策的文化创意项目。专项资金按照“公开、公平、公正”的原则进行管理和使用，实行项目负责人制，突出重点、专款专用、讲求实效。

Chapter 2: Fund Management Institutions and Responsibilities

第二章  资金管理机构和职责

  Article 3    The office of the leading group of cultural and creative industry of Beijing Municipality (hereinafter referred to as the “Leading Group Office”) is responsible for the management of the Special Fund, while the municipal finance bureau shall be responsible for regulating the utilization of the Special Fund.

       第三条  由北京市文化创意产业领导小组办公室(以下简称“领导小组办公室”)负责专项资金管理,市财政局负责对专项资金的使用进行监管。

  Article 4    Responsibilities of the Leading Group Office are as follows:

(1) To organize and coordinate relevant departments to formulate relevant supporting policies to conduct independent accounting of the Special Fund, and assign dedicated personnel for its management in accordance with the development planning of Beijing Municipality on the cultural and creative industry; and

(2) To establish a project database and an expert pool of the cultural and creative industry, formulate the guidelines for annual application for subsidized projects of the cultural and creative industry, accept applications for subsidized projects, and organize experts to screen and evaluate the projects under application;

(3) To report to the municipal finance bureau the annual plan for use of the Special Fund and formulate project budgets;

(4) To manage projects throughout their entire process upon approval of the budgets, and organize project final acceptance and performance evaluation;

(5) To formulate annual final accounts; and

(6) To formulate detailed rules of implementation for management of the Special Fund in conjunction with finance bureaus.

       第四条  领导小组办公室职责:

    (一)根据北京市文化创意产业发展规划,组织协调相关部门制定相关扶持政策,对专项资金实行单独核算、专人负责。

    (二)负责建立文化创意产业项目库和专家库,编制文化创意产业资助项目年度申报指南,受理资助申请,组织专家对申报项目进行筛选、评审。

    (三)向市财政局申报专项资金年度使用计划,编制项目预算。

    (四)预算批复后,对项目进行全过程管理,负责组织项目验收并进行绩效评价。

    (五)编制年度决算。

    (六)会同财政局制定专项资金管理实施细则。

  Article 5    Responsibilities of the municipal finance bureau are as follows:

(1) To review the annual budgets of subsidized projects in accordance with the development planning of Beijing Municipality on the cultural and creative industry and the requirements on preparation of project budgets, arrange for funding and approve budgets according to financial conditions;

(2) To appropriate funds in accordance with the approved budgets and the annual plan for use of the Special Fund;

(3) To supervise and inspect the use of the Special Fund; and

(4) To evaluate the performance of major projects.

       第五条  市财政局职责:

    (一)依据北京市文化创意产业发展规划,结合项目预算编报要求,对资助项目年度预算进行审核,结合财力状况,安排资金并批复预算。

    (二)按照批复预算及资金年度使用计划拨付资金。

    (三)对专项资金使用情况进行监督检查。

    (四)对重大项目进行绩效考评。

  Article 6    Responsibilities of governments at the county/district level are as follows:

(1) To apply for key cultural and creative industry projects of their respective district/county with the Leading Group Office in accordance with the actual work and development planning in the district/county;

(2) To ensure the timely allocation of supporting funds to the projects of their respective district/county, and formulate corresponding policies; and

(3) To cooperate with the municipal finance bureau and the Leading Group Office in the supervision, inspection and performance evaluation of the use of the Special Fund by subsidized projects of their respective district/county.

       第六条  区县政府职责:

    (一)根据本区县工作实际和发展规划,向领导小组办公室中报本区县重点文化创意产业项目。

    (二)确保本区县申报项目配套资金及时到位,制定相应的配套政策。

    (三)配合市财政局和领导小组办公室,对本区域资助项目专项资金的使用情况进行监督检查和绩效评价工作。

  Article 7    Responsibilities of all departments are as follows:

(1) To apply for key cultural and creative industry projects with the Leading Group Office according to their respective government functions;

(2) To ensure the timely allocation of supporting funds to the entities undertaking their respective application projects, and formulate corresponding policies; and

(3) To cooperate with the municipal finance bureau and the Leading Group Office in the supervision, inspection and performance evaluation of the use of the Special Fund by their respective subsidized projects.

       第七条  各部门职责:

    (一)根据各部门承担的政府职能,向领导小组办公室申报重点文化创意产业项目。

    (二)确保本部门申报项目的承担单位配套资金及时到位,制定相应的配套政策。

    (三)配合市财政局和领导小组办公室,对本系统资助项目专项资金的使用情况进行监督检查和绩效评价工作。

  Article 8    Responsibilities of an entity undertaking a project are as follows:

(1) To apply for the project in accordance with the project guidelines, fill out application documents, and attach project establishment bases and materials in accordance with the requirements on budgetary management of relevant departments;

(2) To organize the implementation of the project, and make available project implementation conditions and supporting funds;

(3) To carry out financial management and accounting for project funds; and

(4) To accept the supervision, inspection and audit by relevant departments.

       第八条  项目承担单位职责:

    （一）根据项目指南申报项目，并按照部门预算管理要求，填写项目申报文本，附相关立项材料依据。

    （二）组织项目实施，落实项目实施条件和配套资金。

    （三）对项目资金进行财务管理和会计核算。

    （四）接受有关部门的监督检查和审计。

Chapter 3: Scope and Ways of Support

第三章  资助范围和资助方式

  Article 9    The Special Fund mainly supports art performance, publication and distribution, copyright transactions, film and television production and transactions, animation and online game research and development (“R&D”), production and transactions, advertising and exhibitions, antique and art trading, design creativity, cultural tourism and other cultural and creative fields, among which, promising and example-setting creative projects of independent innovation that come with independent intellectual property rights (“IPR”) shall be given priority. At the same time, relevant administrative expenses related to major publicity campaigns, government rewards and project review and panel discussion of the cultural and creative industry may also be disbursed from the Special Fund after examination and verification.

       第九条  专项资金主要支持文艺演出、出版发行和版权贸易、影视制作和交易、动漫与网络游戏研发制作和交易、广告会展、古玩及艺术品交易、设计创意、文化旅游等文化创意行业。其中具有发展前景和导向意义的、自主创新的、拥有自主知识产权的创意项目是支持的重点。同时,有关文化创意产业的重大宣传活动、政府奖励及项目评审论证等相关管理费用经审核后也可从中列支。

  Article 10    A project under any of the following circumstances shall not be subsidized by the Special Fund.

(1) Where there is an IPR dispute;

(2) Where the project is funded by the municipal government or has been subsidized by other fiscal special funds of Beijing Municipality;

(3) Where less than two years have elapsed after the applicant has been punished by a law enforcement authority due to illegal activities;

(4) Where the applicant is being investigated by relevant departments due to violations of these Measures;

(5) Where the project fails the review of the expert committee; or

(6) Where the project shall be funded by other governmental funds

       第十条  有下列情形之一的项目,专项资金不予资助:

    (一)知识产权有争议的;

    (二)已经获得市政府投资或我市其他财政性专项资金资助的;

    (三)申请单位因违法行为被执法部门依法处罚未满2年的;

    (四)申请单位违反本办法规定,正在接受有关部门调查的;

    (五)未通过专家委员会评审的;

    (六)应由政府其他资金支持的。

  Article 11    The Special Fund shall subsidize projects by way of loan interest discounts, project subsidies, priority in government procurement, incentives, etc.

       第十一条  专项资金采取贷款贴息、项目补贴、政府重点采购及奖励等方式进行资助。

Chapter 4: Project Application and Management

第四章  项目申报及管理

  Article 12    Project entities shall, in accordance with the application requirements, apply with relevant commissions, offices or bureaus, or relevant districts or counties, which shall, after reviewing and selecting the projects in accordance with the overall planning and priority work of Beijing Municipality on the cultural and creative industry, report the selected projects to the Leading Group Office in a uniform manner.

       第十二条  项目单位按照项目申报要求向相关的委办局或区县申报,相关委办局和区县根据我市文化创意产业工作整体规划及重点工作审核遴选后,向领导小组办公室统一报送。

  Article 13    Conditions for application for the Special Fund are as follows:

(1) The project applicant shall be an enterprise or public institution engaging in R&D, manufacturing or service provision on the cultural and creative industry that is duly registered in Beijing Municipality and qualified as an independent legal person, and that has a sound financial management system, standard accounting practices, stable financial positions and no record of illegal and irregular operations;

(2) The project under application shall be in compliance with the policies of Beijing Municipality on the development of the cultural and creative industry, has a promising market potential, be equipped with a clearly feasible operation and management system that meets market competition demands, and be able to generate favorable economic and social benefits; and

(3) During application, the project entity shall provide a written project application, a table of breakdowns of the project expenditure budget, a project feasibility report, a project evaluation report and other relevant materials. Where there are self-raised funds, the project entity shall provide the proof of fund contribution and other relevant financial materials. The application documents shall be of authenticity, accuracy and integrity.

As for a project subject to performance evaluation, the project entity shall submit relevant materials in accordance with the measures for performance evaluation, and confirm the same in the written project application.

       第十三条  专项资金申报条件:

    (一)项目申报单位须在北京市依法注册,具有独立法人资格和健全的财务管理制度,会计核算规范,财务状况良好,无违规违法经营记录,是从事文化创意产业研发、生产、服务的企事业单位。

    (二)申报项目符合我市文化创意产业发展政策,具备较好的市场潜力和明确可行的、适应市场化竞争要求的运营管理体制,能产生较好的经济效益和社会效益。

    (三)项目单位在申报项目时,需要提供项目申报书、项目支出预算明细表、项目可行性报告和项目评审报告等相关资料。有自筹经费来源的,应提供出资证明及其他相关财务资料。申报材料的内容必须真实、准确、完整。

    实施绩效考评的项目,按照绩效考评的有关办法要求提供相关资料,并在项目申报书中予以明确。

  Article 14    The Leading Group Office shall release the project guidelines for the next year in each February, and issue an announcement on key projects. It shall organize experts to carry out field investigations of applicants for funding during each May, after which, the projects under application shall be evaluated and those qualified shall be included into the project database for the cultural and creative industry.

       第十四条  领导小组办公室于每年二月份公布下一年度项目指南,发布重点项目公告。每年五月份,负责组织专家对资助申请对象进行实地考察后,对资助项目进行评审,将符合条件的项目列入文化创意产业项目库。

  Article 15    The Leading Group Office shall submit projects that have been included into the project database to the municipal finance bureau for review and approval in accordance with the requirements on budget preparation.

An entity undertaking a project shall not make any unauthorized adjustment once the project expenditure budget is approved. Where the budget needs to be adjusted due to project termination, cancellation, change and other factors, the said entity shall apply for approval in accordance with relevant procedures.

       第十五条  领导小组办公室将入选项目库的项目按照预算编制要求,报送市财政局审核批复。

    项目支出预算一经批复,项目承担单位不得自行调整。因项目发生终止、撤销、变更等因素确需调整预算的,由项目承担单位按照有关程序报批。

  Article 16    An entity undertaking a project shall organize the actual implementation of the project, and shall rigorously manage project funds in accordance with relevant provisions of the State and Beijing Municipality on budgetary management and financial management.

       第十六条  项目承担单位组织项目的具体实施，并按照国家和北京市预算、财务管理制度的有关规定严格项目资金管理。

Chapter 5: Supervision and Inspection

第五章  监督和检查

  Article 17    Users of the Special Fund shall submit summary reports on the use of the subsidy funds and the implementation of projects together with annual final accounts. The Leading Group Office shall summarize and analyze the said reports, and then submit the same to the municipal finance bureau.

       第十七条  专项资金使用单位应随年度决算,报送资助资金使用情况和项目执行情况的总结报告,领导小组办公室汇总分析后送市财政局。

  Article 18    The Leading Group Office shall organize the final acceptance of projects, carry out special inspection on the implementation of the subsidized projects and the use of funds on a regular basis, conduct performance evaluation, and promptly submit relevant information to the municipal finance bureau in writing.

The municipal finance bureau shall conduct supervision and inspection on the use and management of the Special Fund, and shall organize and conduct performance evaluation of key projects.

       第十八条  领导小组办公室负责组织项目验收,定期对资助项目的执行情况以及资金使用情况进行专项检查,组织开展绩效考评,并将相关情况及时书面报送市财政局。

    市财政局负责对专项资金的管理和使用情况进行监督检查,并对重点项目组织实施绩效考评工作。

  Article 19    Whoever makes a false application or claim for, intercepts, embezzles or misappropriates the Special Fund, or commits other violations of fiscal and economic laws and regulations shall be ordered by the municipal finance bureau to make rectification within a specified time limit, and be dealt with in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations of the State Council. Where criminal offenses are constituted, the case shall be referred to judicial organs for investigation of criminal liabilities in accordance with the law.

       第十九条  对于虚报、冒领、截留、挪用、挤占专项资金等违反财经法律法规的行为，由市财政局责令限期整改，同时按照国务院《财政违法行为处罚处分条例》进行处理。构成犯罪的，依法移交司法机关追究其刑事责任。

Chapter 6: Supplementary Provisions

第六章  附则

  Article 20    Detailed rules and operational procedures concerning the management of the Special Fund shall be formulated separately by the municipal finance bureau and the Leading Group Office.

       第二十条  专项资金管理的有关细则和操作规程由市财政局、领导小组办公室另行制定。

  Article 21    These Measures shall be interpreted by the municipal finance bureau.

       第二十一条  本办法由市财政局负责解释。

  Article 22    These Measures shall come into effect on the date of promulgation.

       第二十二条  本办法自发布之日起施行。