Measures on the Administration of Special Fund for the Technology-Benefiting-People Program

科技惠民计划专项经费管理办法

 

Promulgating Institution:Ministry of Finance; Ministry of Science and Technology

Document Number:Cai Jiao [2012] No.429

Promulgating Date:11/30/2012

Effective Date:11/30/2012

颁布机关:财政部; 科学技术部

文      号:财教[2012]429号

颁布时间:11/30/2012

实施时间:11/30/2012

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to implementing the National Outlines of Medium and Long-Term Scientific and Technological Development (2006-2020), regulating and strengthening the administration of the special fund for the technology-benefiting-people program, and improving the efficiency of fund utilization, these Measures are formulated in accordance with the Notice of the General Office of the State Council on Forwarding the Certain Opinions of the Ministry of Finance and the Ministry of Science and Technology on Improving and Strengthening the Administration of Scientific Research Fund under Central Finance (Guo Ban Fa [2006] No. 56) and relevant financial rules and regulations of the State.

       第一条  为贯彻落实《国家中长期科学和技术发展规划纲要(2006-2020年)》,规范和加强科技惠民计划专项经费的管理,提高资金使用效益,根据《国务院办公厅转发财政部科技部关于改进和加强中央财政科技经费管理若干意见的通知》(国办发[2006]56号)和国家有关财务规章制度,制定本办法。

  Article 2    The special fund for the technology-benefiting-people program (hereinafter referred to as the “special fund”) is the special fund arranged by central finance to guide and support the grassroots transformation and application of advanced technological achievements in social development fields as well as comprehensive integration and demonstration of advanced and applicable technology.

       第二条  科技惠民计划专项经费(以下简称专项经费),是中央财政安排的引导支持基层开展社会发展领域先进技术成果转化应用、先进适用技术综合集成示范的专项经费。

    国家引导和鼓励其他资金投入科技惠民计划,包括地方财政投入的资金、单位自筹资金、社会资金以及从其他渠道获得的资金。各渠道资金按照科技惠民计划的部署统筹安排和使用,并执行各提供方对资金管理的有关规定。

China guides and encourages investment in the technology-benefiting-people program by other funds including funds input by local finance, entities’ self-raised funds, social funds and funds acquired from other channels. Funds obtained from all channels shall be arranged and used in an overall manner according to the technology-benefiting-people program and be subject to the fund providers’ relevant provisions on fund administration.

Article 3    The administration and utilization of the special fund shall adhere to the following principles:

(1) Highlighting the important points and supporting the best. The technology-benefiting-people program shall focus on subsidizing such science and technology fields that are closely related to social management and social development as population health, ecological environment and public security, selectively support the grassroots transformation and application of advanced technological achievements that play a guiding role, and improve the level of practicability and industrialization of technology; such program shall selectively support the grassroots comprehensive integration and demonstration application of advanced and applicable technology in key fields, promote the transformation and application of advanced and applicable technology in grassroots public service fields, and facilitate sustainable development.

(2) Government guidance and multiple inputs. The technology-benefiting-people program shall insist on government guidance and demand-driven strategy and carry forward the synergy mechanism of combining "policy, production, study, research and application", and adhere to the principle of diversifying the sources of funding (joint input of central and local finance) and encourage and guide diversified inputs such as input of social funds and entities' self-raised funds.

(3) Level-to-level administration and clarification of power and responsibility. The technology-benefiting-people program shall be subject to three-level administration, namely central level, provincial (autonomous region and municipality directly under the Central Government) level and grassroots (county, city and district) level, and the responsibilities and rights of all parties to project fund management shall be clarified. Efforts shall be made to bring into full play the role of the departments in charge of science and technology, financial departments and relevant business administrative departments under the people's governments at various levels. The provincial departments in charge of science and technology, financial departments and relevant business administrative departments shall be the provincial entities responsible for organizing project implementation while the grassroots departments in charge of science and technology, financial departments and relevant business administrative departments (entities) shall be the grassroots entities responsible for organizing project implementation.

(4) Using special fund for special purposes and tracking the performance of special funds. The special fund shall be included under the unified management of entities' finance, accounted for separately and used for specific purposes, and the efficiency in fund utilization shall be improved. Efforts shall be made to strengthen credit administration as well as supervision and assessment, implement the accountability system, and establish the results-oriented performance evaluation system.

       第三条  专项经费的管理和使用原则:

    (一)突出重点,择优支持。科技惠民计划重点资助人口健康、生态环境、公共安全等与社会管理和社会发展密切相关的科技领域,择优支持基层开展具有导向作用的先进技术成果转化应用,提升技术的实用性和产业化水平;择优支持基层开展重点领域先进适用技术的综合集成和示范应用,推动先进适用技术在基层公共服务领域转化应用,促进可持续发展。

    (二)政府引导,多元投入。科技惠民计划坚持政府引导、需求驱动,推进“政、产、学、研、用”联合的协同机制;坚持经费来源多元化原则,中央和地方财政共同投入,鼓励和引导社会资金、单位自筹等多元化投入。

    (三)分级管理,明晰责权。科技惠民计划实行中央、省(自治区、直辖市)、基层(县、市、区)三级管理,明晰项目经费管理各方的责任和权利。充分发挥各级人民政府科技主管部门、财政部门和相关业务主管部门的作用,省级科技主管部门、财政部门会同相关业务主管部门作为项目实施的省级组织单位,基层科技主管部门、财政部门会同相关业务主管部门(单位)作为项目实施的基层组织单位。

    (四)专款专用,追踪问效。专项经费应当纳入单位财务统一管理,单独核算,专款专用,提高资金使用效益。加强信用管理和监督考核,实行责任追究制度,建立面向结果的绩效评价制度。

Article 4    Entities that undertake the technology-benefiting-people program shall be enterprises and public institutions that are registered in the territory of China and have independent legal personality, and the project users are encouraged to be prioritized as the project leading entities.

       第四条  科技惠民计划项目承担单位应当是在中国境内注册、具有独立法人资格的企事业单位等,鼓励用户优先作为项目牵头单位。

Article 5    In light of the requirements on organizing the implementation of the technology-benefiting-people program and the characteristics of projects, subsidy after implementation shall be given to projects that have specific and assessable product objectives and industrialization goals. Subsidy after adoption is encouraged to be given to other types of projects.

       第五条  结合科技惠民计划组织实施的要求和项目的特点，对于具有明确的可考核的产品目标和产业化目标的项目，应当实施后补助。对其他类型的项目，鼓励采用后补助方式。

   Chapter 2: Expenditure Range

第二章  开支范围

Article 6    The special fund shall be mainly used to cover the subsidy expenditures directly related to the transformation and application as well as comprehensive integration and demonstration of technological achievements.

       第六条  专项经费主要用于项目实施过程中发生的与技术成果转化应用和集成示范直接相关费用的补助支出。

Article 7    The expenditure range of the special fund mainly includes technology acquisition expenditure, technology development expenditure, technology application demonstration expenditure, technology service expenditure, training expenditure, etc.

(1) Technology acquisition expenditure: referring to the expenditure incurred in acquiring new technology and new process or purchasing patents in the course of project implementation;

(2) Technology development expenditure: referring to the expenditure incurred in carrying out digesting and absorption of relevant technology, improvement of production process flows, and melioration and innovation of the applicability of technology in the course of project implementation;

(3) Technology application demonstration expenditure: referring to the expenditure incurred in conducting transformation and application as well as comprehensive integration and demonstration of technology in the course of project implementation;

(4) Technology service expenditure: referring to the expenditure incurred in engaging relevant technical specialists to provide technical guidance, consultation and services in the course of project implementation; and

(5) Training expenditure: referring to the expenditures such as materials fee, specialists’ lecture fee, site rental fee and boarding fee that are incurred in carrying out training of practical technologies in the course of project implementation.

The special fund shall not be used to pay salaries, bonuses, allowances and subsidies, and welfare expenditures with the nature of wage income or fines, donations, sponsorship and investments. It is forbidden to seek personal gains in any form.

       第七条  专项经费的开支范围主要包括技术引进费、技术开发费、技术应用示范费、科技服务费、培训费等。

    (一)技术引进费:是指项目实施过程中为引进新技术、新流程、新工艺,或购买专利等发生的费用。

    (二)技术开发费:是指项目实施过程中对有关技术进行消化吸收、生产工艺流程改进、技术的适用性改进和创新等发生的费用。

    (三)技术应用示范费:是指项目实施过程中为开展技术转化应用、综合集成和示范等发生的费用。

    (四)科技服务费:是指项目实施过程中聘请有关技术专家对项目进行技术指导、咨询和服务所发生的费用。

    (五)培训费:是指项目实施过程中开展的实用技术培训等工作发生的资料费、专家讲课费、场地租用费、学员食宿补助等费用。

    专项经费不得开支有工资性收入的人员工资、奖金、津贴补贴和福利支出,不得开支罚款、捐赠、赞助、投资等,严禁以任何方式牟取私利。

Article 8    Other expenditures that shall be set aside from the special fund special fund other than the aforesaid expenditures incurred in the course of project implementation shall be separately listed and verified when a budgetary request is made.

       第八条  项目实施过程中发生的除上述费用之外，需由专项经费安排的其他支出，应当在申请预算时单独列示、单独核定。

Chapter 3: Budget Preparation and Examination and Approval

    第三章  预算编制与审批

Article 9    The project leading entities in conjunction with the cooperation entities (collectively called “project undertaking entities”) shall, in accordance with relevant deployment and requirements, put forward project implementation schemes, prepare project budget and send the same to the organization entities at the grass-root level.

       第九条  项目牵头单位联合合作单位(统称项目承担单位)按照有关部署和要求,提出项目实施方案,同时编制项目预算,报基层组织单位。

Article 10    The project budget shall include revenue budget and expenditure budget. The project budget shall fully reflect the revenues and expenditures incurred in the course of project implementation, and a balance between revenues and expenditures shall be maintained.

       第十条  项目预算包括收入预算和支出预算。项目预算应当全面反映项目组织实施过程中的各项收入和支出,做到收支平衡。

Article 11    The project revenue budget shall include the special fund and the funds from other sources. The preparation of a revenue budget shall comply with the following requirements:

(1) A revenue budget shall be, according to the actual needs of the project objectives and tasks, prepared to reasonably determine the input structure and scale, and the orientation and focus of utilization of the special fund and the funds from other sources.

(2) Local finance input is an important part of the project funds from other sources. In the preparation of a revenue budget, the gross and orientation of local finance input, budget layout method and schedule, etc. shall be clarified.

(3) Grass-root organization entities and project undertaking entities shall verify the funds from other sources other than financial inputs, provide proof of relevant capital sources, and specify the time when the funds are in place and the scheduling.

(4) The existing physical assets that play the role of guarantee conditions for project implementation may not be listed in the revenue budget.

       第十一条  项目收入预算包括专项经费和其他来源资金。收入预算编制的要求:

    (一)收入预算的编制应当根据项目目标和任务的实际需要,合理确定专项经费和其他来源资金的投入结构、投入规模、使用方向和重点。

    (二)地方财政投入是项目其他来源资金的重要组成部分。在编制收入预算时,应当明确地方财政投入的总量、投入方向、预算安排方式和预算安排进度等。

    (三)基层组织单位和项目承担单位落实除财政投入以外的其他来源资金,并提供相关资金来源证明,明确到位时间与进度安排。

    (四)作为项目组织实施保障条件的现有实物资产不得列入收入预算。

Article 12    The project expenditure budget shall include all necessary expenditures incurred in the course of project implementation. The preparation of an expenditure budget shall comply with the following requirements:

(1) The expenditure budget shall center on the determined objectives, adhere to the principles of relevance of objectives, compliance of policies and economic rationality, have scientific calculation basis and have been fully demonstrated so as to satisfy the reasonable demands of the project.

(2) Project leading entities shall, under the coordination and guidance of the grass-root organization entities, unite the corporation entities to jointly prepare the project expenditure budget, in which the main tasks undertaken by different entities and the expenditure budget shall be listed and the existing implementation conditions and resources shall be specified.

(3) The expenditure budget of the special fund shall be listed separately.

       第十二条  项目支出预算包括项目实施过程中发生的各项必要费用。支出预算的编制要求:

    (一)支出预算应当围绕项目确定的目标,坚持目标相关性、政策相符性和经济合理性原则,有科学的测算依据并经过充分论证,以满足项目的合理需要。

    (二)项目牵头单位应当在基层组织单位的协调指导下,联合合作单位共同编制项目支出预算,在预算中分别列示各单位承担的主要任务、经费预算等,并申明现有组织实施条件和资源。

    (三)专项经费的支出预算应当单独列示。

Article 13    When a grass-root organization entity conducts feasibility demonstration for a project implementation scheme, it shall verify the project budget. A project implementation scheme for which feasibility demonstration has been conducted and verified project budget shall be submitted to the provincial organization entity according to the procedures by the grass-root organization entity.

       第十三条  基层组织单位在对项目实施方案进行可行性论证时,对项目预算进行审核。经可行性论证的项目实施方案和经审核的项目预算由基层组织单位按程序报送省级组织单位。

Article 14    The provincial organization entity shall, in addition to reviewing and demonstrating the project implementation scheme submitted by the grass-root organization entity, appraise the project budget through discussion, report the project implementation scheme and the project budget to the Ministry of Science and Technology (MOST) and the Ministry of Finance (MOF) based on relevant requirements, and send a copy of the same to the central-level business administrative department related to the technology-benefiting-people program.

       第十四条  省级组织单位对基层组织单位上报的项目实施方案进行评审论证的同时,应当对项目预算进行评议,按有关要求向科技部、财政部报送项目实施方案和项目预算,并抄送科技惠民计划相关的中央级业务主管部门。

Article 15    The MOST shall consult with relevant central-level business administrative department to authorize relevant institution to assess or review the project budget and put forward the budget layout suggestions.

       第十五条  科技部商相关中央级业务主管部门委托相关机构对项目预算进行评估或评审,提出预算安排建议。

Article 16    The MOST shall submit the budget layout suggestions to the MOF for examination and reply in accordance with relevant provisions on budget administration. The MOF shall examine the general project budget and reply to the MOST regarding such budget, send a copy of the reply to the provincial financial department, the local commissioner’s office and relevant central-level business administrative department, and simultaneously issue the project budget by year.

If the leading entity of a project is a central entity, the yearly project budget shall be issued to the MOST and copied to the provincial financial department, the local commissioner’s office and relevant central-level business administrative department and issued to the leading entity of the project by the MOST.

If the leading entity of a project is a local entity, the yearly project budget shall be issued to the provincial financial department and copied to the MOST, relevant central-level business administrative department and the local commissioner’s office. The provincial financial department shall uniformly issue the project budget to the financial department at the same level with the leading entity of the project based on the special fund appropriated by the central finance and in light of the local finance input.

       第十六条  科技部按照预算管理有关规定,将项目预算安排建议报财政部审核批复。财政部审核并向科技部批复项目总预算,并分别抄送省级财政部门、当地专员办和相关中央级业务主管部门,同时分年度下达项目预算。

    项目牵头单位是中央单位的,将项目年度预算下达至科技部,并分别抄送省级财政部门、当地专员办和相关中央级业务主管部门。由科技部向项目牵头单位下达预算。

    项目牵头单位是地方单位的,将项目年度预算下达至省级财政部门,并分别抄送科技部、相关中央级业务主管部门和当地专员办。省级财政部门根据中央财政下达的专项资金,结合地方财政投入,统一下达到项目牵头单位同级财政部门。

Article 17    A provincial organization entity shall, according to the budget reply, organize the grass-root organization entity and project undertaking entity to amend the submitted project implementation schemes of the province (autonomous region or municipality directly under the Central Government), improve the project budget, coordinate the realization of the funds from other sources, and report the amended project implementation scheme to the MOST for the record. When the project implementation scheme and the project budget are amended, random adjustments are forbidden and the revenue budget of funds form other sources such as local finance inputs may not be deducted in general. Relevant budget layout shall serve as an important basis for the budget implementation and the supervision and inspection thereof.

       第十七条  省级组织单位根据预算批复,组织基层组织单位和项目承担单位对本省(自治区、直辖市)申报的项目实施方案进行修改,完善项目预算,协调落实其他来源资金,并将修改后的项目实施方案上报科技部备案。项目实施方案和项目预算修改完善时,实施方案不得随意调整,地方财政投入等其他来源资金收入预算一般不得调减。有关预算安排是预算执行和监督检查的重要依据。

Article 18    The declaration and verification of the budget for a project subject to afterward subsidy shall be carried out according the aforesaid prescribed procedure, once-off payment of the funds, which shall be managed and used by the project undertaking entity in an overall manner, shall be made after the project has been checked and accepted. As for projects with high risks and great input of funds, a certain portion of launching funds may be paid in advance based on the circumstances and other funds shall be paid after the projects are accepted. The launching funds shall be used within the expenditure range of the special fund as prescribed by these Measures. Where there are otherwise provisions on the purposes of the funds, these provisions shall be observed.

       第十八条  后补助项目预算的申报和审核按上述规定程序进行，待项目通过验收后一次性支付经费，由项目承担单位统筹安排使用。对于风险程度高、经费投入多的项目，根据情况可先行支付一定比例的启动经费，其余经费待项目验收后予以支付，启动经费应当按照本办法规定的专项经费开支范围使用。国家对经费用途另有规定的按照有关规定执行。

Chapter 4: Budget Implementation

    第四章  预算执行

Article 19    The special fund shall be subject to the legal person management accountability system of project undertaking entity. The project undertaking entity shall, in strict accordance with the provisions herein, formulate internal management measures, establish and improve internal control system, strengthen the management of monetary capitals and physical assets, and specify the approval authority and process of appropriating the special fund.

       第十九条  专项经费实行项目承担单位法人管理责任制。项目承担单位应当严格按照本办法的规定,制定内部管理办法,建立健全内部控制制度,加强货币资金和实物资产管理,明确专项经费支出的审批权限和流程。

Article 20    The project leading entity shall, in accordance with the budget reply and in light of the amended project implementation scheme and project budget, timely sign the task agreement with the cooperation entity under the coordination of the grass-root organization entity and carry out the schemes of task division and budget disintegration.

       第二十条  项目牵头单位应当按照预算批复,结合修改后的项目实施方案和项目预算,在基层组织单位的协调下及时与合作单位签订任务协议,落实任务分工和预算分解方案。

Article 21    The project leading entity shall appropriate the special fund in full amount to the cooperation entity in a timely manner and strengthen supervision and administration of the cooperation entity. The project undertaking entity may not appropriate the fund level by level or appropriate the fund in any disguised from.

       第二十一条  项目牵头单位应当及时足额向合作单位转拨专项经费,并加强对合作单位的监督和管理。项目承担单位不得层层转拨、变相转拨经费。

Article 22    The project undertaking entities shall, in strict accordance with the provisions on financial system of the State, strengthen financial management of project funds and separately account for project funds from different sources.

       第二十二条  项目承担单位应当严格按照国家有关财经制度的规定加强项目经费的财务管理,对不同来源的项目经费分别单独核算。

Article 23    The project undertaking entities shall implement the budget in strict accordance with the budget reply and project implementation scheme. The budget for the special fund shall not be adjusted in general, and any necessary adjustment thereof shall be reported for approval according to the procedure:

(1) If the general budget for the special fund is to be adjusted, the project leading entity shall report the adjustment to the MOF for approval in accordance with the budget declaration procedure.

(2) If the general budget for the special fund remains unchanged, any budget adjustment between project undertaking entities and the increase or decrease of the budget of a project undertaking entity shall be reported by the project leading entity to the provincial organization entity for approval in accordance with the budget declaration procedure. The provincial organization entity shall summarize the adjustment information and report the same to the MOST for the record.

(3) If the general budget for the special fund remains unchanged, any adjustment of the expenditure structure of the special fund shall be applied for by the project leading entity and implemented after being reported to the grass-root organization entity for examination and approval. The provincial organization entity shall confirm the adjustment in financial inspection or financial check and acceptance.

       第二十三条  项目承担单位应当严格按照预算批复和项目实施方案执行预算。专项经费预算一般不予调整,确有必要调整时应当按程序报批:

    (一)专项经费总预算调整,项目牵头单位应当按预算申报程序报财政部批准。

    (二)专项经费总预算不变,项目承担单位之间以及增加或减少项目承担单位的预算调整,应当由项目牵头单位按预算申报程序报省级组织单位批准。省级组织单位将调整情况汇总报科技部备案。

    (三)专项经费总预算不变,专项经费支出结构进行的调整,由项目牵头单位提出申请,报基层组织单位审核备案后执行,省级组织单位在财务检查或财务验收时予以确认。

Article 24    The provincial organization entities, the grass-root organization entities and project undertaking entities shall timely coordinate and, according to the schedule, realize the funds from other sources and the implementation guarantee conditions so as to ensure the smooth implementation of the projects.

       第二十四条  省级组织单位、基层组织单位和项目承担单位及时协调并按进度落实承诺的其他来源资金和实施保障条件,确保项目顺利实施。

Article 25    The grass-root organization entities shall, on a yearly basis, organize the project leading entities to prepare the annual project budget implementation reports on schedule and submit the said reports to the provincial organization entities in a timely manner. An annual project budget implementation report shall include the annual overall implementation of the project, sources of the budget and the budget in place, budget expenditures, budget implementation results, alteration of major issues that affects budget implementation, existing problems and suggestions, etc.

If it is not more than three months from the date on which the special fund is appropriated to the end of the year, the project leading entity is allowed not to prepare the annual project budget implementation report and the information about its use of the financial fund shall be reflected in the annual project budget implementation report of the next year.

The provincial organization entities shall submit summary reports on the annual project budget implementation to the MOF and the MOST and copy the same to relevant central-level business administrative department.

       第二十五条  基层组织单位每年组织项目牵头单位按时编制项目年度预算执行情况报告,并及时报送省级组织单位。预算执行情况报告应当包括项目年度总体实施情况、预算来源及到位情况、预算支出情况、预算执行效果、影响预算执行的重大事项变更、存在的问题和建议等。

    专项经费下达之日起至年度终了不满三个月的,当年可不编报年度预算执行情况报告,其经费使用情况在下一年度的年度预算执行情况报告中编制反映。

    省级组织单位每年向财政部、科技部报送项目年度预算执行情况汇总报告,并抄送相关中央级业务主管部门。

Article 26    The annual fund balance of an unfinished project shall be carried over into the next year for continuous use as required. If a project is terminated for cause, the project undertaking entity shall check the accounts and assets in a timely manner, and prepare the financial statement and the inventory of assets, which shall be submitted to the provincial organization entity after being examined level by level. The provincial organization entity shall check the aforesaid materials, and the fund balance (including the revenues from the disposal of the purchased goods, materials and equipment) shall be taken back to the original sources in accordance with relevant provisions on the management of the carry-over and balance of financial allocations. Relevant information shall be reported to the MOF for the record.

       第二十六条  未完项目年度结存经费,按规定结转下一年度继续使用。项目因故终止,项目承担单位应当及时清理账目与资产,编制财务报告及资产清单,逐级审核后报送省级组织单位。省级组织单位组织进行清查,结余经费(含处理已购物资、材料及仪器设备的变价收入)收回原渠道,按照财政拨款结转和结余资金管理的有关规定执行,并将有关情况报财政部备案。

Article 27    The payment of the special fund shall be made in accordance with relevant provisions of the State treasury management system. If government procurement is involved in the use of the special fund, relevant provisions on government procurement shall apply.

       第二十七条  专项经费的支付,按照财政国库管理制度的有关规定执行。专项经费使用中涉及政府采购的,应当按照政府采购有关规定执行。

Article 28    In general, the fixed assets formed by public institutions through the use of the special fund that belong to State-owned assets shall be used and managed by the project undertaking entities, and the State shall have the right to allocate such fixed assets. As for the fixed assets formed by enterprises through the use of the special fund, relevant rules and regulations such as the General Rules Governing Enterprise Financial Affairs shall be applicable.

       第二十八条  事业单位使用专项经费形成的固定资产属于国有资产，一般由项目承担单位进行使用和管理，国家有权进行调配。企业使用专项经费形成的固定资产，按照《企业财务通则》等相关规章制度执行。

  Chapter 5: Financial Acceptance and Assessment

  第五章  财务验收与考核评价

Article 29    The provincial organization entities and the grass-root organization entities shall establish the supervision and inspection system, strengthen the management and supervision of project funds, and ensure the normalization, security and effectiveness of the use of project funds. Significant problems discovered shall be reported to the MOF and the MOST in a timely manner.

       第二十九条  省级组织单位和基层组织单位应当建立监督检查制度,加强项目经费的管理和监督,保证项目经费使用的规范性、安全性和有效性。对于发现的重大问题应当及时上报财政部、科技部。

Article 30    The MOF and the MOST shall, in conjunction with relevant central-level business administrative departments, carry out supervision and inspection of the execution of the project budgets and focus on inspecting the legality, compliance and rationality of the expenditures of the special fund, realization of the funds from other sources such as the local finance inputs, etc.

       第三十条  科技部、财政部会同相关中央级业务主管部门对项目预算执行情况进行监督检查,重点检查专项经费支出的合法性、合规性和合理性,以及地方财政投入等其他来源资金的落实情况等。

Article 31    After a project is completed, the grass-root organization shall organize the project leading entity to file an application for financial acceptance with the provincial organization entity within a month from the end of the project. Financial acceptance is a precondition for project acceptance. The provincial organization entity shall be responsible for organizing financial audit and financial acceptance of projects. Financial audit is an important basis for financial acceptance.

       第三十一条  项目完成后,基层组织单位应当组织项目牵头单位在项目结束后一个月内向省级组织单位提出财务验收申请。财务验收是项目验收的前提。省级组织单位负责组织对项目进行财务审计与财务验收,财务审计是财务验收的重要依据。

Article 32    Financial acceptance shall fail if any of the following acts is committed:

(1) Preparing false budget and exacting national finance funds;

(2) Failing to separately account for the project funds;

(3) Holding back, occupying or embezzling the special fund;

(4) Appropriating or transferring the special fund in violation of the regulations;

(5) Providing false financial and accounting materials;

(6) Failing to execute and adjust the funds as required;

(7) False commitment or the funds from other sources failing to be in place; or

(8) Other acts in violation of the financial and economic disciplines of the State.

       第三十二条  存在下列行为之一的,不得通过财务验收:

    (一)编报虚假预算,套取国家财政资金;

    (二)未对项目经费分别进行单独核算;

    (三)截留、挤占、挪用专项经费;

    (四)违反规定转拨、转移专项经费;

    (五)提供虚假财务会计资料;

    (六)未按规定执行和调整预算;

    (七)虚假承诺、其他来源资金不到位;

    (八)其他违反国家财经纪律的行为。

Article 33    After a project passes the acceptance, the project undertaking entity shall timely go through the financial closing formality within a month. The balance of the special fund, if any, shall be taken back to the MOST or the provincial financial department based on the original sources of the balance and shall be subject to relevant provisions on the management of the carry-over and balance of financial allocations.

       第三十三条  项目通过验收后,项目承担单位应当在一个月内及时办理财务结账手续。专项经费如有结余,应当按原渠道收回科技部或省级财政部门,并按照财政拨款结转和结余资金管理的有关规定执行。

Article 34    The provincial organization entities shall, after completing the project financial acceptance, report the acceptance results to the MOST, the MOF and relevant central-level business administrative department for the record. The MOST, the MOF and relevant central-level business administrative department shall conduct spot check of the conclusions of financial acceptance and focus on inspecting the normalization and quality of financial acceptance work.

The provincial organization entities shall, after completing the project acceptance, organize the preparation of achievements promotion plans and realize the funds needed in promoting the achievements.

       第三十四条  省级组织单位完成项目财务验收后,应当将验收结果报科技部、财政部、相关中央级业务主管部门备案。科技部、财政部会同中央级业务主管部门对财务验收结论进行抽查,重点检查财务验收工作的规范性和工作质量等。

    省级组织单位完成项目验收后,应当组织编制成果推广方案,并落实成果推广所需经费。

Article 35    The MOST and the MOF shall, based on the requirements on financial budget management, gradually establish the performance evaluation system of project funds and organize the implementation of performance evaluation. As for projects with good project performance evaluation results, significant effect of the implementation of the achievements promotion plan and advanced management experience, methods such as the method of substituting subsidies with rewards shall be adopted to support the provinces (autonomous regions and municipalities directly under the Central Government) where the projects are located to carry out the transformation and application of relevant technological achievements in social management and social development fields.

       第三十五条  科技部、财政部根据财政预算管理要求,逐步建立项目经费的绩效评价制度,并组织实施绩效评价。对于项目绩效评价结果良好、成果推广方案执行效果显著、管理经验先进的,采取以奖代补等方式,支持项目所在省(自治区、直辖市)开展社会管理和社会发展领域相关科技成果转化应用。

Article 36    The MOST and the MOF shall gradually establish the credit administrative mechanism and the information publication system. Efforts shall be made to evaluate and record the credit of the provincial organization entities, the grass-root organization entities and project undertaking entities in terms of the use and management of the funds, timely publish the information of unclassified projects for social supervision, gradually explore the establishment of project performance publication system, and actively facilitate the disclosure of illegal use of the special fund.

       第三十六条  科技部、财政部逐步建立信用管理机制和信息公开公示制度。对省级组织单位和基层组织单位以及项目承担单位在经费使用管理方面的信誉度进行评价和记录;对于非保密项目信息及时予以公开,接受社会监督;逐步探索建立项目绩效情况公示制度;积极推进违规使用专项经费行为的公开。

Article 37    As for any of the following acts, depending on the seriousness of the case, appropriation of funds shall be suspended, a notice of criticism shall be issued, the project shall be terminated, the project declaration qualification of the grass-root organization entity and the project undertaking entity shall be cancelled in the next three years, the quantity or qualification of the declared projects in the province (autonomous region or municipality directly under the Central Government) shall be reduced or cancelled in the next three years; if a crime is constituted, the case shall be transferred to the judicial organs for handling:

(1) Failing to manage and use the project funds as required;

(2) Failing to realize the funds from other sources such as the local finance inputs as committed;

(3) Failing to prepare the annual project budget execution report;

(4) Failing to conduct separate accounting as required;

(5) Bad project implementation and bad supervision and inspection of fund execution;

(6) Practicing fraud to hold back, embezzle or occupy the project financial funds; or

(7) Other acts in violation of relevant provisions and relevant financial and economic discipline.

       第三十七条  有下列行为之一的，视情节轻重予以停拨经费，通报批评，终止项目，取消基层组织单位、项目承担单位未来三年的项目申报资格，调减或取消所在省（自治区、直辖市）未来三年的申报项目数量或资格。涉嫌犯罪的，依法移送司法机关处理:

    （一）不按规定管理和使用项目经费;

    （二）不按承诺落实地方财政投入等其他来源资金;

    （三）不及时编报年度预算执行情况报告;

    （四）不按规定进行会计核算;

    （五）项目组织实施和经费监督检查不力;

    （六）弄虚作假，截留、挪用、挤占项目财政经费;

    （七）其他违反有关规定和相关财经纪律的行为。

Chapter 6: Supplementary Provisions

    第六章  附则

Article 38    The MOST and the MOF shall be responsible for the interpretation of these Measures.

       第三十八条  本办法由财政部、科技部负责解释。

Article 39    These Measures shall take effect as of the date of printing and distribution.

       第三十九条  本办法自印发之日起施行。