Notice on Printing and Distributing the Interim Measures for Strengthening the Administration of Expenses for the Party and Government Officials Going Abroad on Business.

加强党政干部因公出国（境）经费管理暂行办法

Promulgating Institution: Ministry of Finance; Ministry of Foreign Affairs

Document Number: Cai Xing [2008] No. 230

Promulgating Date: 08/05/2008

Effective Date: 08/05/2008

颁布机关: 财政部; 外交部

文      号: 财行[2008]230号

颁布时间: 08/05/2008

实施时间: 08/05/2008

  Article 1    These Measures are formulated for the purpose of carrying out the guiding sprits spirit of the Central Committee of CPC Central Committee and the State Council on strengthening the administrative work of going abroad for public affairson business, seriously regulating the activities of the Party and government officials going abroad for public affairs, further restricting the approval and supervision of expenses for going abroad for public affairson business, strengthening the budgetary constraints, and improving the utilization efficiency of fiscal capital.

       第一条  为贯彻落实党中央、国务院关于加强因公出国(境)管理工作的指示精神,切实规范党政干部因公出国(境)活动,进一步严格因公出国(境)经费审批及监督管理,强化预算约束,提高财政资金使用效益,制定本办法。

  Article 2    When going abroad for public affairson business, including visit, investigation, training and joining in international conference etc, the Party and government organs at all levels shall strictly implement the Several Provisions of the General Office of the CPC Central Committee and the General Office of the State Council on Further Strengthening the Administration of Going Abroad for Public Affairson Business ( Zhong Ban Fa [2008] No.9[2008]of the General Office of the Central Committee of the CPC), and observe the laws and regulations concerning budgetary management, and no expense department may shall be arranged expenses for any group that does not keep the conditionis ineligible of going abroad for public affairson business.

       第二条  各级党政机关因公出国(境)活动,包括访问、考察、培训、参加国际活动等,应严格执行中共中央办公厅、国务院办公厅《关于进一步加强因公出国(境)管理的若干规定》(中办发[2008]9号),严格遵守预算管理的法律、行政法规,不得为不符合因公出国(境)条件的团组安排经费。

  Article 3    The fFiscal departments at all levels shall further strengthen the budgetary management of expenses for going abroad for public affairson business, arrange the quota of fund budget for going abroad for public affairs in a scientific and reasonable way according to their respective possibility capabilities of financial resources, and integrate the expenses for going abroad for public affairson business into budgetary management. Entities Those units that fail to arrange for budget shall be deemed as having no assignment for going abroad for public affairson business. The fFiscal departments at all levels shall seriously restrict the scale of fund budget fund budget for going abroad for public affairson business, and carry out a zero growth of fund fund budget for organs of the Party and government at all levels for going to go abroad for public affairson business of Party and government organs at all levels.

       第三条  各级财政部门应进一步加强对因公出国(境)经费的预算管理。应根据财力的可能,科学合理地安排因公出国(境)经费预算额度,将因公出国(境)经费全部纳入预算管理,未安排预算的单位视为无出国(境)任务安排。严格控制因公出国(境)经费预算规模,对各级党政机关因公出国(境)经费预算实行零增长。

  Article 4    The fFiscal departments at all levels shall further strengthen the administration of quota of foreign exchange use for going abroad on for public affairsbusiness. The fiscal departments at all levels shall, arrange the corresponding quota of foreign exchange use for going abroad in light of the scale of fund budget fund for organs of Party and government at all levels for to gogoing abroad for public affairs on business of Party and government organs at all levels, take practical measures to strengthen the management of foreign exchange use for going abroad of Party and government organs, and carry out double-control on fund fund budget and quota of foreign exchange use for going abroad for public affairson business.

       第四条  各级财政部门应进一步加强对因公出国(境)活动的用汇额度管理。按照各级党政机关因公出国(境)经费预算规模相应安排出国(境)用汇额度,采取切实措施加强党政机关出国(境)用汇管理,实行因公出国(境)经费预算及用汇额度双控制。

  Article 5    Organs of the Party and government organs at all levels shall effectively strengthen the administration of expenses for going abroad for public affairon businesss, examine and aapprove of a plans of going abroad within the annual fund budget and the quota of foreign exchange ratified by fiscal departments for going abroad for public affairson business and the quota of foreign exchange approved by fiscal departments at all levels, organize and arrange activities of going abroad and confirm ascertain the number and scale of the groups going abroad according to the necessity of work. Any adjustment whatsoever shall be done conducted within the budget. No Party and government organs at any levels may shall arrange for any group going to go abroad in excess of budget or even without any budget, and the said organs shall notor accept, or accept in disguised forms any aidsponsorship whatever from any enterprise and or any public institution, or apportion or transfer expenses to an any organ at the same or a lower level or a subordinate entity.

       第五条  各级党政机关应切实加强因公出国(境)经费管理。要在财政部门批准的年度因公出国(境)经费预算和外汇额度内核定出国(境)计划,并根据工作需要组织安排出国(境)活动,确定出国(境)团组数量和规模,如需调整,应在预算内调剂安排。各级党政机关不得超预算或无预算安排出国(境)团组,不得接受或变相接受企事业单位资助,或向同级机关、下级机关和下属单位摊派、转嫁费用。

  Article 6    Organs of the Party and government organs at all levels shall carry out the principle of handling foreign affairs through thrift, strengthen the financial discipline education to those groups going abroad for public affairson business. Any group going abroad for public affairson business shall strictly execute implement all the standards of expenditures, and improve with effort work efficiency and work quality carry out work in light of the principle of practicability, high efficiency, simplification and, and frugality, and try its best to improve work efficiency and quality.

       第六条  各级党政机关应贯彻“勤俭办外事”的方针,加强对因公出国(境)团组的财经纪律教育。因公出国(境)团组应严格执行各项费用开支标准,本着务实、高效、精简、节约的原则开展工作,努力提高工作效率和工作质量。

  Article 7    Organs of the Party and government organs at all levels shall establish prior-examination and approval system of expenses for going abroad on for public affairsbusiness. TheDepartments that examination examine and approval department fore of expenses the outlay and the departmentthose that examine and approve of for tasks of going abroad for public affairson business shall link their examination and approval work, grasp and control, from the sources, activities of going abroad for public affairson business from its source, firmly prohibit conducts of traveling abroad by public funds. The two kinds of aforesaid departments examination and approval department for expenses and the department for tasks for going abroad for public affairs shall, according to their respective duties, take partparticipate in the linkage of examination and approval for going abroad for public affairson business according to their respective duties, and the specific principles of examination and approval are as stated below:

(1) When organs of the Party and government organs at all levels, according toin accordance with management procedures of departmental budget, apply to the fiscal departments at the same level for fund budget for going abroad, they shallmust simultaneously submit the implementation of fund budget for going abroad in the previous year.

(2) The eExamination and approval departments for foreign affairs and the ffiscal departments at all levels shall timely communicate their plans of going abroad for public affairson business. The fFiscal departments at all levels shall determine the quota of fund budget for going abroad of each department in light of the State and local financial resources and the applications condition offor the fund budget for going abroad, and take control of the total amount control.

(3) All departments in all districts shall make clear the fund budget to ensure adequate expenditure for groups going abroad When when, by the end of each January, reporting thegoing-abroad plans of the current year of going abroad for personnel at provincial or ministerial levels of the current year to the Ministry of Foreign Affairs and the Foreign Affairs Leading Group Office of the Central Government in charge of Foreign AffairsWork Leading Group Office of the Central Government and Ministry of Foreign Affairs before the end of January every year, all departments in all localities shall define that the fund budget is enough to ensure expenditure of group going abroad.

(4) After the budget of the Party and government organs at all levels is approved by the National people’sPeople’s congress Congress at all levels, the examination and approval departments for foreign affairs at all levels and the fiscal financial departments of dispatched unitsentities shall, together, examine and apporove of the specific tasks of and expense for going abroad included in the going-abroad plans of going abroad and the expenses together according to the fund budget for going abroad, timely communicate with each other, and strictly conduct strict examine examinations to stop prevent the existingpossible insufficienciesleakage of budget funds.

(5) When the examination and approval departments for foreign affairs at all levels examine and approve of a tasks of going abroad for public affairson business, the the fiscalfinancial departments of a the dispatched entity units shall give its their opinions on expenses arrangement. For groups organized by people from different units personnel participating in double-span group, the opinions on expenses examination and approvapproval of the people shall be given by their respective fiscal financial departments of its entity, so as to ensure the tasks of going abroad are carried out within the quota of fund budget for going abroad determined by each departmental budget.

(6) When the Leading Group Office of the Central Government in charge of Foreign Affairs Work Leading Group Office of the Central Government and the Ministry of Foreign Affairs examine and approve of the tasks of going abroad for public affairson business at the provincial or ministerial level, the fiscal departments of the Central unitscentral entities and the local fiscal departmentsunits in which the members work shall give opinions on expenses arrangement.

(7) Where Aany application of a group going abroad for public affairs that fails to arrange obtain itsfund budget for going abroad in its departmental budget for going abroad on business applies for, requiring to the use of use other funds (including the departmental department’s administrative and operating fund, apportioned fund, fund sponsored by enterprise sponsored fund, etc.), the said group shall be deemed as having no fund budget for going abroad and no fiscal financial department may shall give any opinion of approval. No examination and approval department for foreign affairs at any level may shall approve of any application for going abroad for public affairson business failing to be the examined examination or and approved approval by a the fiscal financial department.

       第七条  各级党政机关应建立因公出国(境)经费先行审核制度。因公出国(境)经费审批部门和任务审批部门要实行审批联动,从源头上把握和控制因公出国(境)活动,坚决制止公款出国(境)旅游行为。因公出国(境)经费审批部门和任务审批部门应根据各自的职责参与因公出国(境)的审批联动,具体审核原则如下:

    (一)各级党政机关按照部门预算管理程序向同级财政部门申请出国(境)经费预算时,必须同时提供上一年度出国(境)经费预算执行情况。

    (二)各级外事审批部门与财政部门应及时沟通因公出国(境)计划情况。各级财政部门应根据国家和地方财力及出国(境)经费预算申请情况确定各部门的出国经费预算额度,并实行总量控制。

    (三)各地区各部门每年1月底前向中央外事工作领导小组办公室和外交部报送省部级人员本年度出国(境)计划时,应明确预算安排可以保证出国(境)团组经费开支。

    (四)各级党政机关预算经各级人大批准以后,各级外事审批部门与派出单位的财务部门要根据出国(境)经费预算对纳入出国(境)计划的具体出国(境)任务逐一进行任务和经费联动审核,相互及时沟通情况,严格把关,堵塞漏洞。

    (五)各级外事审批部门在审批因公出国(境)任务时,派出单位的财务部门应出具经费安排的意见,双跨类团组参团人员由其所在单位的财务部门出具经费审核意见,确保出国(境)任务在部门预算确定的出国(境)经费预算额度内执行。

    (六)中央外事工作领导小组办公室和外交部在审批省部级因公出国(境)团组任务时,团组成员所在中央单位财务部门、地方财政部门应出具经费安排的意见。

    (七)对于部门预算中未安排出国(境)经费预算,要求使用其他经费(包括单位行政、事业经费,摊派经费,企业赞助经费等)的因公出国(境)团组申请,视为无出国(境)经费预算安排,财务部门一律不得出具认可意见。凡未经财务部门经费审核认可的因公出国(境)申请,各级外事审批部门一律不予批准。

  Article 8    For a group going abroad for training arranged by the State Administration of Foreign Experts Affairs, and personnel of the grouphas been included in and sponsored by the State Administration of Foreign Experts Affairs, the opinion on expenses examination and approval shall be given by the State Administration of Foreign Experts Affairs. For other participants, the fiscalfinancial departments of ththe entityeir own units in which he works shall given the opinion on expenses examination and approval.

       第八条  国家外国专家局安排的出国(境)培训团组,已纳入国家外国专家局计划并由其资助的出国人员,由国家外国专家局出具经费审核意见,其他参团人员由其所在单位的财务部门出具经费审核意见。

  Article 9    The fFiscalinancial departments shall further strengthen the management of examination and writing off writing off expenses for going abroad for public affairson business, seriously check the official documents of approval for going-abroad tasks of going abroad, copy of passport copies (including visas and entry and exit records), and valid bills vouchers of expenses list provided by a groupgroups going abroad for public affairson business, firmly strictly examine and write offwrite off these bills vouchers according to the sanctified number of persons, days, routes, expenses plans, and relevant criterions standards on expenditures have been approved. No eExpenditures or and expenses irrelevant to official activities and not within the plans shall not be written off. or falseFalse documents and vouchers bills of expenses may beshall not be ratified and written off written off.

Except for special circumstances provided by central files, no No fiscal financial departments at any levels may write offshall ratify expenses for officials of the Party and government going abroad with privately-applied documents for Party and government officials going abroad for private affairs unless otherwise provided by Central documents for special purposes.

       第九条  财务部门应进一步严格对因公出国(境)团组的经费核销管理。对因公出国(境)团组提供的出国(境)任务批件、护照(包括签证和出入境记录)复印件及有效费用明细票据进行认真审核,严格按照批准的出国(境)团组人数、天数、出国路线、经费计划以及有关的经费开支标准等进行核销,不得核销与公务活动无关的开支和计划外发生的费用,不得核销虚假费用单据。

    除中央有关文件规定的特殊情况外,各级财务部门一律不得报销党政干部持因私出国(境)证件的出国(境)费用。

  Article 10    The Party and government organs at all levels shall establish and improve improve the internal supervision and examination mechanism on groups going abroad for public affairson business. The fiscal financial departments shall, regularly or irregularly, examine the groups going abroad for public affairson business and the situation of using expenses thereof, and submit the implementation of expenses and foreign exchange for going abroad in the previous year to the fiscal departments at the same level in the first season of each year.

       第十条  各级党政机关应建立健全对因公出国(境)团组的内部监督检查机制。财务部门应定期或不定期对因公出国(境)团组及经费使用情况进行检查,并于每年第一季度向同级财政部门报送上年度因公出国(境)经费和外汇使用情况。

  Article 11    Disciplinary and supervisory organs at all levels shall strengthen the effective supervision on situation of usingover expenses used for going abroad on for public affairsbusiness, take the supervision on situation of using expenses for going abroad for public affairsover the use of the said expenses as the major part of firmly prohibiting traveling abroad by public fundsexpenses, and intensify the strength of such supervision and examination.

       第十一条  各级纪检监察机关应加强对因公出国(境)经费使用情况的有效监管。应将监管因公出国(境)经费使用情况作为坚决制止公费出国(境)旅游的重要内容,加大监督检查力度。

  Article 12    Audit organs at all levels shall strengthen the auditing supervision on over situation of using expenses for going abroad for public affairsthe use of the aforesaid expenses, take the auditing and supervision on situation of of managing and using of expenses for going abroad for public affairson business as the core work of the auditing supervisionwork, and conduct a special auditing on situation of the managing and using of the said expenses for going abroad for public affairs of each entity.in each and every unit.

       第十二条  各级审计机关应加强对因公出国(境)经费使用情况的审计监督。应将因公出国(境)经费的管理和使用情况的审计监督作为审计工作的重点,对各单位因公出国(境)经费管理和使用情况进行专项审计。

  Article 13    For conducts behaviors violating the financial discipline existing in the use and management of expenses for going abroad for public affairson business, the disciplinary and supervisory organs and the audit organs at all levels shall give render severe punishment according to the relevant provisions. For conducts committing falsification, impropriating other funds or apportioning or transferring expenses for going abroad, the disciplinary and supervisory organs at all levels shall investigate and impose the responsibilitiesliabilities of entity the units which organized the groups and the related personpeople of in the such groups; for conducts fail towhere the examination and approval, and the writing off procedures are not seriously conducted, seriously perform duty of examination and writing off expenses, the disciplinary and supervisory organs at all levels shall investigate the responsibilities of related persons of fiscal and financial departments departmentsshall be liable; for conducts where going abroad fail to obtaining authorization ratification of by expenses examination and approval departments occurs, the disciplinary and supervisory organs at all levels shall investigate the responsibility of related persons of foreign affairs departments for the examination and approval shall be reliable departments for foreign affairs. The persons as mentioned above involvingThose suspected of crimes shall be brought forwarded to justice for criminal liability.

       第十三条  各级纪检监察、审计机关对因公出国(境)经费使用管理中出现的违反财经纪律的行为,应按有关规定严肃处理。对弄虚作假,挪用其他资金、摊派转嫁出国(境)费用的,各级纪检监察机关要追究组团单位和团组相关人员的责任;对不认真履行经费审核、核销责任的,要追究财政、财务部门相关人员的责任;对未经经费审核部门认可而批准出国(境)的,要追究外事审批部门相关人员的责任。对涉嫌犯罪的要移送司法机关依法追究刑事责任。

  Article 14    All departments in all localities districts shall formulate the specific measures to strengthen the management of expenses for going abroad for public affairson business and formulate plans for the specific implementation plan ofby linking the examination and approval on thegoing-abroad tasks of going abroad with those on the expenses thereof examination and approval according to these These Measures and basing on their respective actual situations.

       第十四条  各地区各部门根据本办法并结合实际情况制定加强因公出国(境)经费管理的具体办法及出国任务与经费审批联动的具体实施方案。

  Article 15    The administration of expenses for public institutions going abroad for public affairson business shall be carried outexecuted pursuant to these These Measures.

       第十五条  事业单位因公出国(境)经费的管理可参照本办法执行。

  Article 16    The power to interpret these These Measures shall remain with the Ministry of Finance.

       第十六条  本办法由财政部负责解释。

  Article 17    These Measures shall come into effect as of the date of promulgation.

       第十七条  本办法自发布之日起实施。