Measures for the Management of the Special Fund for “Project 985”

“985工程”专项资金管理办法

Promulgating Institution:Ministry of Finance; Ministry of Education

Document Number:Cai Jiao [2010] No. 596

Promulgating Date:12/06/2010

Effective Date:12/06/2010

颁布机关:财政部; 教育部

文      号:财教[2010]596号

颁布时间:12/06/2010

实施时间:12/06/2010

Chapter 1   General provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Opinions of the Ministry of Education and the Ministry of Finance on Speeding up the Development of World Class Universities and Distinguished Universities (Jiao Chong [2010] No.2) and the laws and regulations of the State in relation to finance for the purposes of thoroughly implementing the spirit of the Outline of the National Plan for the Medium and Long-term Education Reform and Development (2010-2020), speeding up the development of world class universities and distinguished universities, further strengthening the management of the special fund for "Project 985" and improving the efficiency of fund utilization.

       第一条  为贯彻落实《国家中长期教育改革和发展规划纲要(2010—2020年)》精神,加快推进世界一流大学和高水平大学建设,进一步加强“985工程”专项资金管理,提高资金使用效益,根据《教育部财政部关于加快推进世界一流大学和高水平大学建设的意见》(教重〔2010〕2号)和国家有关财经法律法规,制定本办法。

  Article 2   The source of the special fund for "Project 985" includes the special fund from the central finance, the joint establishment fund from the local people's governments, the joint establishment fund from the competent department in charge of the project schools and the fund raised by the project schools.

       第二条  “985工程”专项资金来源包括中央财政专项资金、地方人民政府共建资金、项目学校主管部门共建资金以及项目学校自筹资金。

  Article 3   The special fund from the central finance mainly supports the project schools in "Project 985" in strengthening the building of talent teams and improving the capability of independent innovation, used primarily to achieve new breakthroughs in subject development, expedite the establishment of a batch of subjects that reach international advanced level, implement the pilot reform in cultivating top-notch and innovative talents, speed up the engagement and development of academic leaders and innovative teams, accelerate the strengthening of independent innovation and social service ability and commence top-level international exchanges and cooperation. The joint establishment fund from the local people's governments, the joint establishment fund from the competent department in charge of the project schools and the fund raised by the project schools shall be coordinated and arranged according to the provisions of the local people's governments and the relevant competent departments and the "Project 985" development plan of the project schools.

       第三条  中央财政专项资金主要支持“985工程”项目学校加强人才队伍建设和提高自主创新能力,重点用于实现学科建设新的突破、加快建成一批达到国际先进水平的学科、进行拔尖创新人才培养的改革试点、加快引进和造就学术领军人物和创新团队、加快提升自主创新和社会服务能力、开展高水平国际交流与合作等方面。地方人民政府共建资金、项目学校主管部门共建资金以及项目学校自筹资金,根据地方人民政府、有关部门规定和项目学校“985工程”建设规划统筹安排。

  Article 4   The principle in managing the special fund for "Project 985" is: Comprehensive planning, implementation by years, centralized use, focusing on the key points, project management and performance appraisal.

       第四条  “985工程”专项资金的管理原则:总体规划,分年实施;集中使用,突出重点;项目管理,绩效考评。

  Article 5   The project schools in "Project 985" shall, according to the laws and regulations of the State in relation to finance and the provisions of these Measures, prepare the annual budgets of the special fund for "Project 985" in a scientific and reasonable manner, manage and prepare accounting for the special fund in a centralized manner, ensure that the fund is used for specific purposes and push for the successful implementation of the project and the timely execution of the budget.

       第五条  “985工程”项目学校要按照国家有关财经法律法规和本办法的规定,科学合理编制“985工程”专项资金年度预算,对专项资金实施统一管理、集中核算,保证专款专用,推动项目的顺利实施和预算的及时执行。

  Article 6   All the assets created by using the special fund for "Project 985" belong to State-owned assets and shall be included in the assets of the schools managed in a centralized manner, used in a reasonable manner and protected in a cautious manner.

       第六条  凡使用“985工程”专项资金形成的资产均属国有资产，应纳入学校资产统一管理，合理使用，精心维护。

 

Chapter 2   Budget management

第二章  预算管理

  Article 7   The Ministry of Finance and the Ministry of Education shall determine and notify the project schools of the controlled basic quota for budgets of special fund from central finance at all the stages based primary on the factor method after taking into account the development objectives and tasks of "Project 985", the advantages of the project schools in aspects such as outstanding talents, key subjects and scientific and research capabilities, together with the development standard and achievements of Phase II of "Project 985", following the principles of fairness, impartiality and openness and by establishing the management mechanism that combines decision-making by the government and expert consultation. At the same time, part of the fund will be reserved to be coordinated and arranged based on the situations such as the implementation status of the annual budgets of the project schools in "Project 985" and the project implementation performance.

       第七条  财政部、教育部根据“985工程”建设目标、任务以及项目学校在优秀人才、重点学科、科研能力等方面的优势,结合“985工程”二期建设水平和成效,遵循公平、公正、公开的原则,并建立政府决策与专家咨询相结合的管理机制,主要按因素法确定并下达项目学校各阶段中央财政专项资金基本额度预算控制数。同时,预留一部分资金,根据“985工程”项目学校年度预算执行情况以及项目实施绩效等情况,统筹安排。

  Article 8   The project schools shall study and formulate the comprehensive plan for the schools' continuous implementation of "Project 985" (2010—2020) and the reform proposal on a scientific and fully expounded basis according to the spirit of the Outline of the National Plan for the Medium and Long-term Education Reform and Development (2010-2020), the guiding ideologies, development objectives and major tasks regarding the expedition of the development of world class universities and distinguished universities, taking into consideration the strategic plans for the development of the schools, the controlled basic quota for budgets of special fund from central finance and the development funds from other channels. The comprehensive plan and the reform proposal shall be submitted to the Ministry of Education and the Ministry of Finance for examination and approval.

       第八条  项目学校根据《国家中长期教育改革和发展规划纲要(2010—2020年)》精神和加快推进世界一流大学和高水平大学建设的指导思想、建设目标和主要任务,结合学校的发展战略规划、中央财政专项资金基本额度预算控制数、其他渠道建设资金等情况,在科学、充分论证的基础上,研究制订学校继续实施“985工程”总体规划(2010—2020年)和改革方案,报教育部、财政部审批。

  Article 9   From 2011 onwards, the Ministry of Finance will, in principle, notify the project schools of the amount of controlled budget of special fund for "Project 985" for the following year in early August of each year. The project schools shall prepare the project budget for the following year based on the comprehensive plan of "Project 985" (2010-2020) and the reform proposal and in accordance with the provisions of these Measures. After examined and verified by the competent departments, the project budget shall be submitted to the Ministry of Finance before September 20 of each year. The project budgets of the schools will be included in the budgets of the Ministry of the Finance for the following year after examined and verified by the Ministry of Finance.

       第九条  从2011年起,财政部原则上于每年8月初下达项目学校下一年度“985工程”专项资金预算控制数。项目学校结合“985工程”总体规划(2010—2020年)和改革方案,按照本办法的规定,编制下一年度项目预算,经主管部门审核后,在9月20日前报送财政部。财政部对学校项目预算进行审核后,纳入下一年度部门预算。

  Article 10   The project budgets of the special fund for "Project 985" shall be included in the annual budgets of the schools for coordination and implementation.

       第十条  “985工程”专项资金项目预算纳入学校年度预算,统筹实施。

  Article 11   The budget of the special fund for "Project 985" shall be strictly implemented once approved and shall not be adjusted generally. If it is necessary to make an adjustment, the adjustment shall be submitted for approval according to the stipulated procedure.

       第十一条  “985工程”专项资金预算一经批准，必须严格执行，一般不作调整。确有必要调整时，应按规定程序报批。

Chapter 3   Expenditure management

第三章  支出管理

  Article 12   The expenditure to be paid from the special fund for "Project 985" shall include the outlay for personnel, business expense, equipment procurement expense, repairing expense and project management fee. 

(1) Outlay for personnel shall refer to the expenditure incurred from importing and employing the top-notch scientists, subject leaders, talents wanted urgently and distinguished groups. The expenditure for outlay for personnel shall comply with the provisions of the relevant policies of the State, shall be conducive to promoting the reform and innovation of the human resources management system of the project school and favorable to the establishment of a talent incentive mechanism and a talent appraisal mechanism centering on competition and mobility and an income distribution mechanism that corresponds to the above two mechanisms. 

(2) Business expense shall refer to specific items of business expense such as office expense, printing expense, postage expense, transportation expense, travelling expense, meeting expense, training expense, labor service expense and leasing expense that have to be incurred for the completion of the tasks of "Project 985". 

(3) Equipment procurement expense shall refer to the expense for procurement of necessary teaching, scientific and research instrument and equipment for the completion of tasks such as the development of the subjects system for "Project 985", the cultivation of top-notch and innovative talents and team building. 

(4) Repairing expense shall refer to the expense incurred for the repair and maintenance of teaching, scientific and research instrument and experiment equipment, teaching, scientific and research rooms and ancillary facilities related to "Project 985" and the renovation of teaching, scientific and research infrastructure facilities that provide support. 

(5) Project management fee shall refer to the expense that has to be incurred in the course of implementing the project management by the Office of "Project 985" and the Expert Committee of "Project 985", which mainly includes: the meeting expense, travelling expense, labor service fee for experts, office supplies procurement expense, printing expense, postage and communication expense and transportation expense for project demonstration, examination and acceptance and holding of necessary meetings, the reception expense and expense for travelling abroad for international exchanges and cooperation.

       第十二条  “985工程”专项资金支出包括人员经费、业务费、设备购置费、维修费、项目管理费等。

    (一)人员经费。指在“985工程”建设中,用于引进、聘任一流科学家、学科领军人才、紧缺人才和优秀群体所发生的支出。人员经费支出必须符合国家有关政策规定,有利于促进项目学校人事管理制度的改革和创新,有利于建立以竞争、流动为核心的人才激励机制、人才评价机制和与之相适应的收入分配机制。

    (二)业务费。指为完成“985工程”建设任务而必须开支的办公费、印刷费、邮电费、交通费、差旅费、会议费、培训费、劳务费、租赁费等专项业务支出。

    (三)设备购置费。指为完成“985工程”学科体系建设、拔尖创新人才培养、队伍建设等任务而购置必要的教学、科研仪器设备等支出。

    (四)维修费。指用于与“985工程”相关的教学、科研仪器和实验设备、教学科研用房和附属设施的修理、维护以及提供条件支撑的教学科研基础设施改造所发生的支出。

    (五)项目管理费。指“985工程”办公室和“985工程”专家委员会在实施工程管理过程中所必须开支的经费,主要包括:项目论证、验收及召开必要的会议所需的会议费、差旅费、专家劳务费,办公用品购置费、印刷费、邮电通讯费、交通费,国际交流与合作的招待费、出国费等。

  Article 13   The expenditure scope and standard of the special fund for "Project 985" shall be implemented in accordance with the relevant provisions of the State.

       第十三条  “985工程”专项资金的开支范围和标准按照国家有关规定执行。

  Article 14   With regard to the expense items included in government procurement, the government procurement shall be conducted in accordance with the relevant provisions of the Government Procurement Law of the People's Republic of China.

       第十四条  凡纳入政府采购的支出项目,应按照《中华人民共和国政府采购法》的有关规定实施政府采购。

  Article 15   The special fund for "Project 985" shall not be used to cover expenses such as the repayment of loans, the payment of fines, donations, sponsorship and foreign investment, shall not be used to cover the outlay for personnel not included in the development plan of "Project 985" and the daily public expense unrelated to the development plan of "Project 985", shall not be used as the supporting fund for other projects and shall not be used to cover other expenses that cannot be stated as expenses in accordance with the provisions of the State. The special fund from the central finance shall not be used to cover expenses of basic construction projects.

       第十五条  “985工程”专项资金不得用于偿还贷款、支付罚款、捐赠、赞助、对外投资等支出，不得用于“985工程”建设项目之外的人员经费支出以及与“985工程”建设项目无关的日常公用经费开支，不得作为其他项目的配套资金，也不得用于按照国家规定不得列支的其他支出。中央财政专项资金不得用于基本建设项目支出。

Chapter 4   Management of final accounts

第四章  决算管理

  Article 16   At the end of a year, a project school shall include the revenue and expenditure of the special fund for "Project 985" in its annual final account for unified preparation and reporting. The final account shall be submitted to the Ministry of Finance for examination and approval after examined, verified and collected by the competent departments.

       第十六条  年度终了,项目学校应将“985工程”专项资金的收支情况纳入单位年度决算统一编报,经主管部门审核汇总后报财政部审批。

  Article 17   When reporting the final account, a project school shall give the necessary explanation in writing for the utilization of the special fund for "Project 985". The key content of the explanation shall include: the status of budget implementation, the benefit of the fund utilization, the fund management status, the problems that exist and the suggestions.

       第十七条  项目学校上报决算时需对“985工程”专项资金使用情况进行必要的文字说明,文字说明的主要内容包括:预算执行情况、资金使用效益情况、资金管理情况、存在的问题和建议等。

  Article 18   A project school shall strengthen management and guarantee the progress of the development of "Project 985" and the progress of budget implementation. The special fund that has not been stated as expense at the end of a year may continue to be used upon approval in accordance with the provisions of the Ministry of Finance then in force on the administration of carryover and surplus fund and shall not be appropriated for other uses.

       第十八条  项目学校应加强管理，确保“985工程”项目建设进度和预算执行进度。年末未列支的专项资金应按财政部现行结转和结余资金管理的规定，经批准后可继续使用，不得挪作他用。

Chapter 5   Supervision, examination and performance appraisal

第五章  监督检查与绩效考评

  Article 19   Regular examination shall be conducted for the special fund for "Project 985". The Ministry of Finance, the Ministry of Education and the relevant competent departments will supervise and examine the status of budget implementation, benefit of fund utilization and financial management of the project schools' special fund for "Project 985" in accordance with the relevant provisions. Upon discovery that the special fund for "Project 985" is withheld, misappropriated and embezzled or discovery of waste of the fund, damage of asset or low benefit due to poor management, the allocation of the fund will be suspended subsequently. If the project school makes rectification as required within the time limit, the allocation of the fund may be resumed or properly adjusted. Otherwise, the project will be cancelled and the allocation of the fund will be stopped. In serious cases, the responsible personnel shall be subject to administrative or legal liabilities in accordance with the relevant provisions of the State.

       第十九条  “985工程”专项资金实行定期检查制度。财政部、教育部及有关主管部门将根据有关规定对项目学校“985工程”专项资金的预算执行、资金使用效益和财务管理等情况进行监督检查,如发现有截留、挤占、挪用“985工程”专项资金的行为,以及因管理不善导致资金浪费、资产毁损、效益低下的,将暂停其后续拨款。项目学校在限期内按要求进行整改的,可恢复或适当调整拨款,否则,将取消项目并终止拨款,对情节严重的责任人员,将按国家有关规定追究其行政或法律责任。

  Article 20   A project school shall establish a sound management accountability system for the special fund for "Project 985" and a project accountability system for the project which has been approved upon examination and approval. The legal representative of the project school, the person-in-charge of the project, the chief financial officer and the relevant responsible persons shall take responsibility for the legality, reasonableness and effectiveness of the use of fund and the timely implementation of the project budget.

       第二十条  项目学校应建立健全“985工程”专项资金管理责任制,对审批确定的项目实行项目负责制。项目学校法定代表人、项目负责人、财务负责人以及相关责任人员对资金使用的合法性、合理性和有效性负责,对项目预算的及时执行负责。

  Article 21   A project school shall strictly comply with the financial rules of the State and accept the supervision and examination of the financial and audit authorities and other relevant authorities on its own initiative and shall make timely rectification upon discovery of any problem.

       第二十一条  项目学校应严格遵守国家财经纪律,自觉接受财政、审计等有关部门的监督和检查,发现问题,及时纠正。

  Article 22   The performance appraisal system shall be implemented for the development projects under "Project 985". The performance appraisal is based mainly on the implementation status of the comprehensive plan of the project school (2010-2020) and the reform proposal, the implementation status of the project budget, the progress of project construction, the benefit of the utilization of the special fund and the financial management status. The Ministry of Finance will adjust the budget quotas of the special fund for the project schools for the following year in a reasonable manner based on situations such as the results of the performance appraisal.

       第二十二条  “985工程”建设项目实行绩效考评制度。绩效考评以项目学校总体规划（2010-2020年）和改革方案实施情况、项目预算执行情况、项目建设进展情况、专项资金使用效益以及财务管理情况等作为主要依据。财政部结合绩效考评结果等情况，合理调整项目学校下一年度专项资金预算额度。

Chapter 6   Supplementary provisions

第六章  附则

  Article 23   These Measures shall come into force on the date of promulgation. At the same time, the original Notice of the Ministry of Finance and the Ministry of Education on Printing and Circulating the "Measures for the Management of the Special Fund for "Project 985" (Cai Jiao [2004] No.117) shall be repealed. 

       第二十三条  本办法自发布之日起执行。原《财政部教育部关于印发〈“985工程”专项资金管理办法〉的通知》(财教〔2004〕117号)同时废止。

  Article 24   The project schools shall formulate the detailed implementation rules based on these Measures and the actual situations of the schools and report the rules to the Ministry of Finance and the Ministry of Education for filing.

       第二十四条  项目学校应根据本办法,结合学校实际,制定实施细则并报财政部、教育部备案。

  Article 25   These Measures shall be interpreted by the Ministry of Finance and the Ministry of Education.

       第二十五条  本办法由财政部、教育部负责解释。