Notice of the Ministry of Finance of the People's Republic of China on Certain Issues on Deepening the 2011 Treasury Centralized Payment Reform for Central Budget Entities

财政部关于中央预算单位2011年深化国库集中支付改革若干问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Ku [2010] No. 138

Promulgating Date: 12/08/2010

Effective Date: 12/08/2010

颁布机关: 财政部

文      号: 财库[2010]138号

颁布时间: 12/08/2010

实施时间: 12/08/2010

To the relevant departments of the Central Committee of the Party, all ministries and commissions of, and all institutions directly under, the State Council, the Chinese People's Armed Police Force, Xinjiang Production and Construction Corps, the General Office of the Standing Committee of the National People's Congress, the General Office of the National Committee of the Chinese People's Political Consultative Conference, the Supreme People's Court of the People's Republic of China, the Supreme People's Procuratorate of the People's Republic of China, relevant people's organizations, relevant central enterprises, and all agent banks of central treasury payment:

    党中央有关部门,国务院各部委、各直属机构,武警部队,新疆生产建设兵团,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,有关人民团体,有关中央管理企业,各中央国库集中支付代理银行:

In accordance with the reform program of the management systems of the treasury approved by the State Council, relevant provisions of the treasury centralized payment systems, and relevant requirements of the Notice of the State Council Regarding the Compilation of the 2011 Central Budget and Local Budgets (Guo Fa [2010] No. 39), relevant issues regarding deepening the 2011 treasury centralized payment reform are hereby notified as follows:

    根据国务院批准的财政国库管理制度改革方案和国库集中支付制度有关规定，以及《国务院关于编制2011年中央预算和地方预算的通知》（国发[2010]39号）有关要求，现将2011年深化国库集中支付改革有关事项通知如下:

1. General requirements for deepening the reform

      一、深化改革的总体要求

The year of 2011 is the first year to implement all plans of the "12th Five-year Plan", which requires all departments to continue to vigorously promote and deepen all treasury reforms, strengthens the administration of the budgetary implementation and raise the scientificness and preciseness of the finance management. All departments shall: comprehensively deepen the treasury centralized payment reform and further enlarge the levels and scope of the reform in order to realize treasury centralized payment of all central budget entities and all general budgets, governmental funds and the operational budgetary funds of the state-owned capital; improve the treasury single account system and gradually incorporate the paid-in capital accounts of central budget entities into the treasury single account system and implement dynamic management; deepen the reform of corporate cards, push forward the reform to all budget entities at the third level or those below with required conditions, enlarge the settlement scope and earnestly reduce the cash payment in public affairs; strengthen the management of the expenditure plans and continuously enhance the scientificness and accuracy of the expenditure plans; push forward the pilot work of finance-authorized payment through internet banks; do a good job in the declaration for examination of the year-end remaining funds of the treasury centralized payment after the implementation of precise budgetary management; further strengthen the management of the finance work of the bank accounts, current funds, accounting settlement, capital safety, etc. of budget entities; improve the management systems of the budgetary implementation and the responsibility systems of the budgetary expenditure of the entities, earnestly enhance the balance and efficiency of the budgetary implementation and make fund payments by strictly conforming to the provisions of treasury centralized payment.

   2011年是“十二五”改革发展各项规划的开局之年，各部门要继续大力推进和深化财政国库各项改革，加强预算执行管理，提高财政财务管理的科学化精细化水平。全面深化国库集中支付改革，进一步扩大改革级次和范围，实现所有中央预算单位和所有一般预算、政府性基金和国有资本经营预算资金实行国库集中支付;健全和完善国库单一账户体系，逐步将中央预算单位实有资金银行账户纳入国库单一账户体系并实施动态管理;深化公务卡改革，将改革推进到所有三级和具备条件的三级以下预算单位，扩大结算范围，切实减少公务支出的现金使用;加强用款计划管理，不断提高用款计划的科学性和准确性;推进财政授权支付网上银行试点工作;认真做好预算执行细化管理后国库集中支付年终结余资金的申报核定工作;进一步加强预算单位银行账户、往来资金、会计核算和资金安全等财务管理工作;完善各单位预算执行管理制度和预算支出责任制度，切实提高预算执行的均衡性和效率，并严格按照国库集中支付制度规定支付资金。

2. Continuously pushing forward the implementation of precise budgetary management

       二、继续推进预算执行细化管理

In 2011, all central budget entities shall continue to implement the remaining funds of the last year and the budgets of the current year separately, and the scope of the pilot departments which have been appointed by the Ministry of Finance to implement the item expenditures to the budget items shall remain unchanged.

    2011年,各中央预算单位要继续将上年结余和当年预算分开执行;财政部确定的将项目支出执行到预算项目的试点部门范围不变。

(1) Adjustment of item numbers. In accordance with the Notice of the Ministry of Finance of the People's Republic of China Regarding the Compilation of the Budgets of Central Departments (Cai Yu [2010] No. 271), the budget item numbers in 2011 shall be adjusted to 13 from 10, and the "Item Number" in relevant certificates and electronic information related to the scope classification, expenditure plans, capital payment and other businesses shall be adjusted accordingly in order to be consistent with the budget item numbers.

    (一)调整项目编码。根据《财政部关于编制2011年中央部门预算的通知》(财预[2010]271号),2011年预算项目编码由10位调增为13位,在范围划分、用款计划和资金支付等业务涉及的有关凭证和电子信息中“项目编码”相应进行调整,与预算项目编码一致。

(2) Handling of the year-end remaining funds. All central budget entities shall carry over the year-end remaining funds of the treasury centralized payment formed by 2009 in accordance with the budget accounts. As for the remaining funds formed after the year of 2009, the entities which have not been appointed to be pilot entities to implement precise budgetary management shall carry over the payment funds authorized by finance as budget accounts and the payment funds directly paid by finance as budget items; and the entities which have been appointed to be pilot entities to implement precise budgetary shall carry over both the payment funds authorized by finance and the payment funds directly paid by finance as budget items, except as otherwise provided for by the Ministry of Finance. The declaration for examination of the year-end remaining funds and other issues of the treasury centralized payment shall be implemented in accordance with the Notice of Adjusting the Forms of Declaration for Examination of the Year-end Remaining Funds of Treasury Centralized Payment after the Implementation of Precise Budgetary Management (Cai Ban Ku [2010] No. 297) and shall be reported to (the State Treasury Department of) the Ministry of Finance before January 20, 2011. And the time and proportion for the recover of the amount for the expenditure of the remaining funds shall be implemented in accordance with current provisions.

    (二)年终结余资金处理。各中央预算单位2009年度以前形成的国库集中支付年终结余资金按照预算科目结转。对2009年度以后形成的结余资金,未实行预算执行细化试点的单位,财政授权支付资金按预算科目结转,财政直接支付资金按预算项目结转;实行预算执行细化试点的单位,除财政部另有规定外,财政直接支付资金和财政授权支付资金都按预算项目结转。国库集中支付年终结余资金的申报核定等事项按《关于预算执行细化管理后调整国库集中支付年终结余资金申报核批表的通知》(财办库[2010]297号)执行,并于2011年1月20日之前报送财政部(国库司)。结余资金用款额度恢复时间和恢复比例仍按现行规定执行。

3. Properly handling the classification of the scope of the treasury centralized payment reform

       三、做好国库集中支付改革范围划分工作

In 2011, all departments shall attach great importance to the classification of the scope of the treasury centralized payment reform, strictly conform to the classification standards, compile the form for suggestions on the classification scope in accordance with the prescribed time limit and requirements, and ensure the smooth implementation of the compilation of the expenditure plans and the budgetary implementation.

    2011年,各部门要高度重视国库集中支付改革范围划分工作,严格执行范围划分标准,按照规定的时间和要求编报范围划分建议表,确保用款计划编报和预算执行工作的顺利实施。

(1) Payment methods and classification standards. In 2011, the scope of the funds which are directly paid by finance shall include: the expenditures for project procurements (including expenditures for construction and installation projects, equipment procurement, project supervision, design services, land requisition and demolishing of migrant people and deposits for project quality, etc., but not the incidental expenses for management charges of the construction entities, etc.) with an annual financial investment of over RMB 5 million yuan (including RMB 5 million yuan) in the general budgetary expenditures and governmental fund expenditures; the expenditures for procurement of goods and services which are incorporated into the governmental procurement budgets in the project expenditures of central budget entities and the amount of which exceeds RMB 1 million yuan (including RMB 1 million yuan) (except as otherwise provided for by the Ministry of Finance); the salaries and retire pensions which are incorporated into the scope of financial unified provisions in the basic expenditures; the transfer expenditures which can directly paid to the receivers or spending entities, including the subsidies appropriated to related enterprises; and the operational budgetary expenditures of state-owned capital ((except as otherwise provided for by the Ministry of Finance).

    (一)支付方式与范围划分标准。2011年,实行财政直接支付的资金范围包括:一般预算支出和政府性基金支出中,年度财政投资超过500万元(含500万元)的工程采购支出(包括建筑安装工程、设备采购、工程监理、设计服务、移民征地拆迁和工程质量保证金等支出,不包括建设单位管理费等零星支出);中央基层预算单位项目支出中,纳入政府采购预算且金额超过100万元(含100万元)的物品和服务采购支出(财政部另有规定的除外);基本支出中纳入财政统发范围的工资、离退休费;能够直接支付到收款人或用款单位的转移性支出,包括拨付有关企业的补贴等;国有资本经营预算支出(财政部另有规定的除外)。

The scope of the funds which are paid as authorized by the Ministry of Finance shall include: the expenditures for procurement of projects, goods, services, etc. which are not incorporated into the scope of the funds directly paid by finance in the general budgetary expenditures and governmental fund expenditures, and the incidental expenses; the expenditures for special emergencies; and other expenditures prescribed by the Ministry of Finance.

    实行财政授权支付的资金范围包括:一般预算支出和政府性基金支出中,未纳入财政直接支付的工程、物品、服务等购买支出和零星支出;特别紧急支出;财政部规定的其他支出。

(2) Report of the forms for suggestions on the scope classification. All departments shall, in accordance with the budgetary amount of the "report for two times" and the classification principles prescribed herein, report the Summary Form of ***** (name of the department) for Suggestions on the Classification of the Scope of the 2011 Treasury Centralized Payment Reform (Annex 1), Detailed Form of ***** (name of the department) for Suggestions on the Classification of the Scope of General Budgetary Funds of the 2011 Treasury Centralized Payment Reform (Annex 2), Detailed Form of ***** (name of the department) for Suggestions on the Classification of the Scope of Governmental Funds of the 2011 Treasury Centralized Payment Reform (Annex 3) to (the State Treasury Department and Department for Management of Departmental Budget of) the Ministry of Finance for the record in the form of departmental papers and electronic documents before December 10 ,2010. All departments shall compile the expenditures plans in accordance with the budgetary amount of the "report for two times" and the form for suggestions on the scope classification reported for the record before the official approval of 2011 budgets, among which: the summary form for suggestions shall be filled in accordance with the project-level items in the functional categories of the classification items of governmental income and expenditures, the detailed forms for suggestions shall be filled in accordance with the budget entities of the project-level items, wherein the project expenditures directly paid by finance shall be listed in the budget items.

    (二)范围划分建议表报送。各部门应于2010年12月10日前根据“二上”预算数,按照本通知规定的范围划分原则,以司局文件和电子文档形式,将《*****(部门)2011年国库集中支付改革范围划分汇总建议表》(附件1)、《*****(部门)2011年国库集中支付改革一般预算资金范围划分明细建议表》(附件2)、《*****(部门)2011年国库集中支付改革政府性基金范围划分明细建议表》(附件3)报财政部(国库司和部门预算管理司)备案。2011年正式预算批复前,根据“二上”预算数及报送备案的范围划分建议表编报用款计划。其中,汇总建议表按照政府收支分类科目功能分类的项级科目汇总填报;明细建议表按照项级科目分基层预算单位填报,其中实行财政直接支付的项目支出要填报到预算项目。

All departments shall adjust and report again, in accordance with the classification of the adjusted scope of the departmental budgetary amount, the summary form for suggestions and relevant detailed forms for suggestions to (the State Treasury Department and Department for Management of Departmental Budget of) the Ministry of Finance in the form of departmental papers and electronic documents within 15 working days after the approval of 2011 departmental budgets.

    2011年部门预算批复后15个工作日内,各部门要根据部门预算数调整范围划分情况,以司局文件和电子文档形式,向财政部(国库司和部门预算管理司)重新调整报送汇总建议表和相关明细建议表。

(3) Examination and approval of the forms for suggestions of the scope classification after receiving the forms for suggestions of the scope classification from the departments. the Ministry of Finance shall simultaneously examine the paper documents and electronic information of the forms. The Ministry of Finance shall verify the electronic information through the periphery platform systems of the state treasury or relevant information systems. When the electronic information fails to pass the verification, the Ministry of Finance shall, in accordance with the mistakes showed in the information systems, notify central departments to adjust the electronic information until its passage.

    (三)范围划分建议表审核批复。收到各部门报送的范围划分建议表后,财政部对范围划分建议表的纸质文件和电子信息同时进行审核。其中,对于电子信息,财政部将通过财政国库外围平台系统或相关信息系统进行校验。检验未通过的,财政部将根据信息系统提示的错误原因,通知中央部门进行调整后重新上报,直至校验成功。

The Ministry of Finance shall approve the summary forms for suggestions and relevant detailed forms for suggestions in the form of "Cai Ban Ku" documents within 15 working days as of the successful receipt and approval upon examination of the forms for suggestions of the scope classification reported by the central departments according to the scope of departmental budgetary amount.

    财政部在成功接收并审核同意中央部门按部门预算数报送的范围划分建议表(纸质文件和电子信息)后15个工作日内,将汇总建议表和相关明细建议表以“财办库”形式批复。

(4) Handling of relevant adjustment issues. The adjusted budgets in the annual budgetary implementation shall be implemented after the fund payment methods are determined in accordance with the scope classification standards of the treasury centralized payment reform and being approved upon examination by (the State Treasury Department of) the Ministry of Finance. When there are adjusted payment methods and scope in the annual implementation, the budget entities shall make an application for adjustment to (the State Treasury Department of) the Ministry of Finance in official documents and obtain approval upon examination thereof.

    (四)有关调整事项处理。年度预算执行中有调整预算的,应按国库集中支付改革范围划分标准确定资金支付方式,并经财政部(国库司)审核同意后执行。年度执行中需要调整支付方式和范围的,预算单位应当以正式文件向财政部(国库司)提出调整申请,经审核同意后进行调整。

4. Other issues

       四、其他事项

(1) In accordance with the provisions of the Notice of Ministry of Finance of the People's Republic of China on Incorporation of the Incomes from the Management of Extra-budgetary Fund into Budgetary Management (Cai Yu [2010] No. 88), all incomes from extra-budgetary management, except education charges which shall be subject to special financial management instead of being incorporated into budgets, shall be incorporated into budgetary management from the date of January 1, 2011. The funds incorporated into the budgetary management shall make payments by strictly conforming to relevant provisions of the management systems of finance treasury and the funds which are under special financial management instead of being incorporated into the budgets shall be temporarily examined and appropriated from the special financial accounts by original means.

    (一)根据《财政部关于将按预算外资金管理的收入纳入预算管理的通知》(财预[2010]88号)规定,从2011年1月1日起,除教育收费不纳入预算实行财政专户管理外,其他按预算外资金管理的收入将全部纳入预算管理。对纳入预算管理的资金,要严格按照财政国库管理制度有关规定支付;不纳入预算但实行财政专户管理的资金,暂按原渠道从财政专户中核拨。

(2) In view of the various adjustments of the declaration work for examination of the year-end remaining funds of the treasury centralized payment after the implementation of precise budgetary management, all central departments shall attach great importance thereto, strengthen the business training on and policy explanation for their own staff, do a good job in all work links, and ensure accurate examination and timely report of the year-end remaining funds of the 2010 treasury centralized payment.

    (二)预算执行细化管理后中央国库集中支付年终结余资金申报核定工作业务调整内容较多,各中央部门要高度重视,加强对所属单位相关人员的业务培训和政策解释,做好各项工作衔接,确保准确核定并及时上报2010年度国库集中支付年终结余资金。

(3) After the increased number of the project items, all agent banks of central treasury payment shall lose no time in doing a good job in the system adjustment, business training, etc. and ensure timely financial fund payment by budget entities.

    (三)预算项目编码调增后,各中央国库集中支付代理银行要抓紧做好系统调整和业务培训等工作,保证预算单位及时办理财政资金支付业务。

(4) All financial expenditures paid by the Ministry of Finance for relevant central enterprises which need not compile their budgets shall be directly paid by finance, the enterprises need not compile the forms for suggestions of the scope classification, the expenditure plans of project expenses shall be compiled temporarily by the budget divisions of relevant departments of the Ministry of Finance, and the expenditure plans of basic expenses shall be compiled and reported by the enterprises themselves through the "Management System 7.1 for Payment of Finance Funds of Central Budget entities".

    (四)财政部支付有关代编预算中央企业的财政支出,全部实行财政直接支付,单位不需要编报范围划分建议表,项目支出用款计划暂由财政部有关部门预算管理司代编,基本支出用款计划由企业通过“中央预算单位财政资金支付管理系统7.1”自行编报。

Annexes: 

1. Summary Form of ***** (name of the department) for Suggestions on the Classification of the Scope of the 2011 Treasury Centralized Payment Reform (omitted)

2. Detailed Form of ***** (name of the department) for Suggestions on the Classification of the Scope of General Budgetary Funds of the 2011 Treasury Centralized Payment Reform (omitted)

3. Detailed Form of ***** (name of the department) for Suggestions on the Classification of the Scope of Governmental Funds of the 2011 Treasury Centralized Payment Reform (omitted)

4. Filling Explanations and Notice (omitted)

Ministry of Finance

December 8, 2010

    附件:

   1.*****（部门）2011年国库集中支付改革范围划分汇总建议表（略）

    2.*****（部门）2011年国库集中支付改革一般预算资金范围划分明细建议表（略）

    3.*****（部门）2011年国库集中支付改革政府性基金范围划分明细建议表（略）

    4.填报说明及注意事项（略）

    财政部

    二○一○年十二月八日