Notice of the Ministry of Finance on the Accounting of Interregional Aid Funds

财政部关于地区间援助资金会计核算的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Ku [2012] No.157

Promulgating Date: 11/07/2012

Effective Date: 11/07/2012

颁布机关: 财政部

文      号: 财库[2012]157号

颁布时间: 11/07/2012

实施时间:11/07/2012

To finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan,

With a view to meeting the needs of budget control over interregional aid funds and standardizing the accounting of interregional aid funds, issues relating to the addition of relevant accounting titles in the Accounting System for Total Fiscal Budgets are hereby notified as follows:

    各省、自治区、直辖市、计划单列市财政厅(局):

    为适应地区间援助资金预算管理需要,规范地区间援助资金会计核算,现就《财政总预算会计制度》增设相关会计科目事宜通知如下:

1. Adding an accounting title “revenue from interregional aid” under the Item of “revenue”

The title number of “revenue from interregional aid” is 413.

This title is used for accounting for aid, donations and other monetary revenue of various kinds which are received by the financial departments of local aid-receiving people’s governments from the financial departments of local aid-giving people’s governments and may be used in a coordinated manner.

The funds received from the financial departments of local aid-giving people’s governments shall be debited to the title “deposits in the State Treasury” and credited to this title upon the receipt thereof. The year-end credit balance under this title shall be transferred to the title “budgetary surplus”, and be debited to this title and credited to the title “budgetary surplus”.

The credit balance under this title in normal times represents the total revenue from interregional aid in the current year.

Relevant subsidiary titles shall be set under this title according to the revenue titles under the Item of “Classification of Government Revenue and Expenditures”, aid-giving regions and the needs of management.

       一、在收入类增设“地区间援助收入”会计科目

    “地区间援助收入”科目编码为413。

    本科目核算受援方政府财政部门收到援助方政府财政部门转来的可统筹使用的各类援助、捐赠等资金收入。

    收到援助方政府财政部门转来的资金时,借记“国库存款”科目,贷记本科目。年终本科目贷方余额,应转入“预算结余”科目,借记本科目,贷记“预算结余”科目。

    本科目平时贷方余额,反映当年收到的地区间援助收入累计数。

    本科目应按“政府收支分类科目”中收入分类科目、援助地区及管理需要设置相应明细账。

2. Adding an accounting title "expenditures in interregional aid" under the Item of "expenditures"

The title number of "expenditures in interregional aid" is 513.

This title is used for accounting for aid, donations and other monetary expenditures of various kinds which are provided by the financial departments of local aid-giving people's governments to the financial departments of local aid-receiving people's governments and may be used in a coordinated manner.

The expenditures in interregional aid shall be debited to this title and credited to the title "deposits in the State Treasury" upon the provision thereof. The year-end debit balance under this title shall be transferred to the title "budgetary surplus", and be debited to the title "budgetary surplus" and credited to this title.

The debit balance under this title in normal times represents the total expenditures in interregional aid in the current year.

Relevant subsidiary titles shall be set under this title according to the expenditure titles under the Item of "Classification of Government Revenue and Expenditures", aid-receiving regions and the need of management.

This Notice shall come into effect on the date of promulgation.

Ministry of Finance

November 7, 2012

       二、在支出类增设“地区间援助支出”会计科目

    “地区间援助支出”科目编码为513。

    本科目核算援助方政府安排用于受援方政府财政部门统筹使用的各类援助、捐赠等资金支出。

    发生地区间援助资金支出时，借记本科目，贷记“国库存款”科目;年终本科目借方余额，应转入“预算结余”科目，借记“预算结余”科目，贷记本科目。

    本科目平时借方余额，反映当年发生的地区间援助支出累计数。

    本科目应按“政府收支分类科目”中支出功能分类科目、受援地区及管理需要设置相应明细账。

    本通知自发布之日起执行。

    财政部

    2012年11月7日