Measures for the Financial Administration of the National Publishing Fund

国家出版基金财务管理办法

 

Promulgating Institution: Ministry of Finance

Promulgating Date: 09/27/2008

Effective Date: 09/27/2008

颁布机关: 财政部

颁布时间: 09/27/2008

实施时间: 09/27/2008

 

Chapter 1  General Provisions

第一章 总则

Article 1  In order to strengthen the management of the national publishing fund (hereinafter referred to as "publishing fund"), to optimize use of fund, these Measures are hereby formulated in accordance with the relevant financial regulations and the features of a publishing fund management.

    第一条 为加强国家出版基金(以下简称“出版基金”)管理,提高资金使用效益,根据国家有关财务规章制度规定和出版基金管理工作特点,制定本办法。

 Article 2  Publishing fund is established by the State, aiming at encouraging and supporting the publication of formidable public welfare publication projects. The publishing fund primarily comes from government's appropriation, and can be sourced from donation from natural person, legal person and other organizations in accordance with the law.

    第二条 出版基金由国家设立,用于鼓励和支持优秀公益性出版项目的出版。出版基金的主要来源是中央财政拨款,并依法接受自然人、法人或其他组织的捐赠。

 Article 3  As the National Publishing Regulatory Committee's agency, the National Publishing Fund Office (hereinafter referred to as Fund Office, temporarily established in Financial Department of China Press and Publication Administration.) undertakes the daily affairs of publishing fund administration. Its duties are as follows:

(1) To implement national fiscal and financial rules and regulations; to formulate financial management approaches for Fund Office; to monitor and regulate Fund Office's financial activities;

(2) To prepare budget and final accounting of publishing fund; to accurately report the financial revenue and expenditure; to implement and regulate the budget in accordance with the budget approved by the Ministry of Finance. 

(3) To examine and evaluate the projects sponsored by publishing fund; to propose projects to be sponsored and estimated amount of sponsorship to the Fund Office for examination and approval; to inspect and monitor the management and use of publishing funds in sponsored projects; to evaluate the performance of the projects and the utility of the funds;

(4) To manage assets' of Fund Office and guarantee security and integrity of all property so as to prevent loss of State-owned assets;

(5) To report expenses to the Ministry of Finance at the end of a fiscal year;

    第三条 国家出版基金管理委员会办公室(以下简称“基金办”,暂设在新闻出版总署计划财务司)作为国家出版基金管理委员会的办事机构,具体负责出版基金日常管理工作。主要职责是:

  (一)贯彻执行国家财政、财务规章制度;制定基金办财务管理办法;对基金办财务活动进行管理和监督。

  (二)负责编报出版基金年度预算、决算,如实反映财务收支状况。按照财政部预算批复,负责预算执行及管理工作。

  (三)负责组织出版基金资助项目的评审,提出拟资助项目及拟资助金额报基金委审批。依法检查、监督出版基金资助项目经费的管理和使用情况,考评项目资助经费使用绩效。

  (四)负责基金办资产管理,确保各项资产的安全与完整,防止国有资产流失。

  (五)年终向财政部报送当年经费使用情况。

 Article 4  Financial Administration on publishing fund shall be under the guidance and supervision of the State authorities for finance and auditing as well as the relevant higher-level departments.

Chapter 2 Budget Administration

    第四条 出版基金财务管理工作，接受国家财政、审计及上级有关部门的指导和监督。

Chapter 2  Budget Administration

第二章 预算管理

 Article 5  Fund Office shall prepare a publishing fund budget in accordance with the requirements issued by Ministry of Finance, and shall submit the budget to the Ministry of Finance for examination and approval.

    第五条 基金办每年应按财政部有关要求编报出版基金预算,报送财政部审批。

 Article 6  Publishing fund budget shall be prepared strictly under the principle of "expenditure determined by revenue, balance of revenue and expenses, and overall consideration", and shall not include deficit budget.

    第六条 编制出版基金预算必须坚持“以收定支、收支平衡、统筹兼顾”的原则,不得编报赤字预算。

 Article 7  Publishing fund budget shall comprise of revenue budget and expenditure budget. A revenue budget, composed of national appropriation and other incomes, shall be computed based on the estimation of annual incomes. An expenditure budget, composed of expenses on sponsored projects and expenses on organization and administration, shall be determined based on the condition of sponsored projects and the demands for organizing and administration.

    第七条 出版基金预算由收入预算和支出预算组成。收入预算由国家财政拨款收入和其他收入组成,根据预算年度的收入情况测算编制;支出预算由项目资助经费支出和组织管理经费支出组成,根据资助项目情况和组织管理工作需要编制。

 Article 8  Budget on expenses for sponsoring projects shall be determined based on the scale of the fund for sponsoring projects of the current year as well as the demands of fund for sponsoring projects of the next year.

    第八条 项目资助经费预算根据本年度资助经费规模和下一年度资助项目经费需求情况测算确定。

 Article 9  Budget on organization and administration shall be determined based on the number of sponsored projects and the demands for supervision and administration without exceeding 3% of annual budget of the publishing fund.

    第九条 组织管理经费预算，一般根据出版基金资助项目数量和监督管理工作需要，在不超过出版基金年度预算3%以内据实核定。

Chapter 3  Revenue and Expenditure Administration

第三章 收入支出管理

 Article 10  Publishing fund revenue shall constitute the following income:

(1) Appropriation from the Ministry of Finance to be used as financial budget fund;

(2) Donation form natural person, legal person and other organizations;

(3) Other legitimate incomes;

    第十条 出版基金收入包括:

  (一)财政拨款收入,即从财政部取得的财政预算资金。

  (二)捐赠收入,即依法接受自然人、法人或其他组织捐赠取得的收入。

  (三)其他收入,即上述规定范围以外依法取得的各项收入。

 Article 11  Publishing fund revenue shall be managed in accordance with the following requirements:

(1) All incomes to be legal;

(2) All incomes shall be entered into the account promptly, and shall be subject to budget management. Withdrawal of cash from income as expenses is prohibited;

(3) In accordance with Treasury Concentrated Payment Regulation issued by Ministry of Finance, fiscal appropriation shall be regulated under zero-balance accounts; donations and other legitimate incomes shall be regulated under specialized accounts;

(4) All other revenue shall be principally used for sponsoring projects. Donations with conditions shall be regulated in accordance with donation agreements.

    第十一条 出版基金收入管理要求:

  (一)依法取得各项收入。

  (二)各项收入要及时入账,全部纳入预算管理,严禁坐收坐支。

  (三)按照财政部国库集中支付管理规定,财政拨款收入纳入零余额账户管理;捐赠收入及其他依法取得的收入按规定纳入其他专户管理。

  (四)其他收入原则上全部用于项目资助,有限定条件的捐赠收入按捐赠协议执行。

 Article 12  The expenses of publishing funds shall include:

(1) Expenses on sponsoring projects that result from direct costs for sponsoring the publication of a project, including editing, author's remuneration, copyright royalties, proofreading, typography, reproduction and purchasing raw and auxiliary materials.

(2) Expenses on organization and administration incurred by the Fund Office in carrying out the management of publishing fund. The scope of such expenses are as follows:

(a) Administration expenses, which are the expenses used for carrying out daily work related to project administration of the publishing fund, primarily including, among others, administrative expenses, conference expenses, traveling allowance, publicity expenses, as well as the payment of salaries and social insurance for permanent staff;

(b) Expenses on specialists' evaluation, which are the expenses resulting from the payment to senior specialists for their evaluation over the projects sponsored by the publishing fund. Project evaluation often takes the form of conferences. The standard of expenses on specialist' evaluation shall be between RMB 800 to 1,000 per person per day. In case the conference lasts for more than two days, the standard of expenses on the specialist' evaluation shall be between RMB 400 to 500 per person per day from the third day onwards. The expenses on specialist' evaluation shall not be allocated to the working staff involved in project administration of publishing fund.

(c) Remuneration for services, which is the cost resulting from paying temporary working staff for daily work. The remuneration for the permanent staff that is required to temporarily work for the project administration shall be between RMB 800 to 1,000 per person per month. The remuneration for the persons employed temporarily for the work other than permanent staff shall be between RMB 1,000 to 2,500 per person per month.

(d) Specialized expenses on audit, which are the cost resulting from interim and closure auditing. 

(e) Expenses on project administration, which are the cost incurred by the Fund Office in authorizing other departments to carry out examination of the proposed projects, as well as conducting annual inspection and due diligence of the sponsored projects.

(f) The expenses on the development and maintenance of Information Management System, which are the cost resulting from website development, operation and maintenance.

(g) Other expenses resulting from fund administration.

    第十二条 出版基金支出包括:

  (一)项目资助经费支出,指支付给项目承担机构专项用于资助项目出版物的编辑、稿酬、版权费、校对、排印装、复制、原辅材料及资料购置等直接成本费用支出。

  (二)组织管理经费支出,是基金办为开展出版基金管理工作所发生的支出。支出范围如下:

  1.行政管理费,指用于开展与出版基金项目管理有关的日常行政工作的支出。主要包括办公费、会议费、差旅费、宣传费及长期聘用的工作人员工资和社会保障费等相关费用支出。

  2.专家评审费,指在出版基金资助项目评审过程中支付给高级专家的费用。项目评审一般以会议形式组织进行,专家评审费按照800元-1000元/人天的标准执行,会期超过两天的,第三天及以后的评审费标准按照400元-500元/人天执行。

  专家评审费不得支付给参与出版基金项目管理的相关工作人员。

  3.劳务费,指基金办日常工作中临时聘用人员的支出。临时聘用单位人员按照800元-1000元/人月的标准执行,临时聘用社会人员按照1000元-2500元/人月核定。

  4.专项审计费,指对资助项目进行期中和结项审计的专项支出。

  5.项目管理费,指基金办委托相关部门开展资助项目立项审核、年度检查、结项验收等工作支出。

  6.信息管理系统开发维护费,指用于出版基金管理应用系统和网站开发、运行维护的支出。

  7.其他与基金管理有关的费用支出。

 Article 13  The standard of expenses on administration over publishing fund shall strictly comply with the unified standard stipulated by the State. In the absence of such unified regulation, the Fund Office may formulate its own standard based on the actual situation, and submit the standard to the Ministry of Finance for record-filing. 

    第十三条 出版基金组织管理经费支出的标准应严格执行国家的统一规定。国家没有统一规定的，由基金办根据实际情况制定开支标准，报财政部备案。

Chapter 4  Administration of Balance and Assets

第四章 结余和资产管理

 Article 14  Balance refers to the balance of annual income and annual expenditure of publishing fund, including balance of funds for sponsoring projects and balance of expenses on organization and administration.

    第十四条 结余是指出版基金年度收入与年度支出相抵后的余额,包括项目资助经费结余和组织管理经费结余。

 Article 15  The regulations of the Ministry of Finance on administration of balance of funds shall be applicable to the management of the balance of funds for sponsoring projects and balance of the expenses on organization and administration of the Fund Office.

    第十五条 基金办的项目资助经费结余和组织管理经费结余照财政部有关结余资金管理的规定执行。

 Article 16  Balance of specialized donation shall be subject to independent accounting and shall continue to be used for funding the publication projects the following year.

    第十六条 专项捐赠的收支结余应单独核算,其结余继续用于资助下年度出版项目。

 Article 17  The Fund Office shall be responsible for the management of fixed assets and intangible assets resulted from the purchase from publishing fund in accordance with the relevant rules and regulations.

    第十七条 出版基金购置形成的固定资产和无形资产，由基金办按照国家有关规定进行管理。

Chapter 5  Supplementary Regulations

第五章 附则

 Article 18  The Ministry of Finance shall be responsible for the interpretation of these Measures.

    第十八条 本办法由财政部负责解释。

 Article 19  These Measures shall become effective from the date of its promulgation. 

    第十九条 本办法自发布之日起施行。