Interim Measures for Financial Management of the Technological Innovation Fund for Technology-Based Small and Medium-Sized Enterprises

科技型中小企业技术创新基金财务管理暂行办法

 

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

Document Number: Cai Qi [2005] No.22

Promulgating Date: 02/17/2005

Effective Date: 02/17/2005

颁布机关: 财政部; 科学技术部

文   号: 财企[2005]22号

颁布时间: 02/17/2005

实施时间: 02/17/2005

 

Chapter 1: General Provisions

第一章 总则

 Article 1   In order to strengthen financial management of the technological innovation fund for technology-based small and medium-sized enterprises (hereinafter, "the Innovation Fund"), and to improve the efficiency of fund utilization, these Measures are formulated in accordance with theBudget Law of the People’s Republic of China, the Law of the People's Republic of China on Promotion of Small and Medium-sized Enterprises, the Notice of the General Office of the State Council on Forwarding the Interim Provisions of the Ministry of Science and Technology and the Ministry of Finance on the Technology Innovation Fund for Technology-Based Small and Medium-Sized Enterprises (Guo Ban Fa [1999] No. 47), and other relevant provisions of the State on fiscal and financial systems.

    第一条 为加强科技型中小企业技术创新基金(以下简称“创新基金”)的财务管理工作,提高创新基金使用效益,依据《中华人民共和国预算法》、《中华人民共和国中小企业促进法》、《国务院办公厅转发科学技术部、财政部关于科技型中小企业技术创新基金的暂行规定的通知》(国办发〔1999〕47号)以及国家财政财务制度的有关规定,制定本办法。

 Article 2   The Innovation Fund is a special fund established with the approval of the State Council to support technological innovation of technology-based small and medium-sized enterprises and to promote the transformation of scientific and technological achievements. The Innovation Fund set up by the State is designed to improve the innovation of technology-based small and medium-sized enterprises, provide guidance to local governments, enterprises, venture investment agencies and financial institutions in investments in technological innovation of technology-based small and medium-sized enterprises, and gradually establish a mechanism which accords with the laws governing the socialist market economy and supports technological innovation of technology-based small and medium-sized enterprises.

    第二条 创新基金是经国务院批准设立的支持科技型中小企业技术创新、促进科技成果转化的专项资金。国家设立创新基金旨在增强科技型中小企业创新能力,引导地方、企业、创业投资机构和金融机构对科技型中小企业技术创新的投资,逐步建立起符合社会主义市场经济规律、支持科技型中小企业技术创新的机制。

 Article 3   The Innovation Fund is financed with the funds allocated from the budget of the central treasury, and its annual budget is determined by the Minstry of Finance in accordance with the budget of the central treasury and its annual working program. The Ministry of Science and Technology shall, in conjunction with the Ministry of Finance, submit the annual implementation report to the State Council.

    第三条 创新基金来源于中央财政预算拨款。创新基金的年度预算安排由财政部根据中央财政预算情况和创新基金年度工作计划确定。科学技术部会同财政部向国务院提交年度执行情况报告。

 Article 4   The utiliztion and management of the Innovation Fund shall be subject to relevant laws, administrative regulations, rules and systems of the State, and the principles of honest application, fair acceptance, scientific management, supporting on a selective basis, open and transparent operation, and using for dedicated purpose shall be followed.

    第四条 创新基金的使用和管理遵守国家有关法律、行政法规和相关规章制度,遵循诚实申请、公正受理、科学管理、择优支持、公开透明、专款专用的原则。

Chapter 2: Expenditure Range

第二章 开支范围

 Article 5   The Innovation Fund is mainly used to cover expenses incurred by technological innovation activities of technology-based small and medium-sized enterprises, and its expenditure range shall include project fees, management costs, and other expenses.

    第五条 创新基金主要用于支持科技型中小企业技术创新活动所需的支出。具体开支范围包括项目费、管理费及其他费用。

 Article 6   Project fees refers to the funds used to support projects which meet the requirements set out in the Guidelines for Certain Key Projects under the Technological Innovation Fund and which are initiated upon examination and approval by the Ministry of Science and Technology and the Ministry of Finance. Based on the characteristics of technology-based small and medium-sized enterprises and the projects, support shall be provided by means of free financial assistance, loan discount, or capital investment, etc. Free financial assistance or loan discount provided by the Innovation Fund for each project shall not exceed RMB1,000,000, or RMB2,000,000.00 in the case of a few key projects.

(1) Free financial assistance

Free financial assistance is mainly used as a necessary supplement for an innovative project at its R&D and pilot test stages, and it shall include those expenses that are directly related to the innvative project, such as labor cost, expenses on purchase and mounting of instruments and equipment, expense on purchase of commercial software, rent, experimental manufacturing cost, material cost, expenses on fuel and power, charge for appraisal, inspection and acceptance, and training expenses, etc.

(2) Loan discount

The loan discout is mainly used to support a project whose product is innovative to a certain extent, which needs pilot test or to expand in scale and realize small-batch production, and for which the bank has provided a loan or intended to provide a loan. After the project is initiated, the Innovation Fund shall verify and allocate the funds for interest subsidy in accordance with the valid loan agreement provided by the enterprise undertaking the project and the valid interest payment documents within the project implementation period.

(3) Specific measures for the method of capital investment shall be formulated separately.

    第六条 项目费是指用于支持符合《科技型中小企业技术创新基金若干重点项目指南》,经科学技术部、财政部审批立项的项目经费。根据科技型中小企业和项目的不同特点,分别以无偿资助、贷款贴息、资本金投入等方式给予支持。其中,创新基金对每个项目的无偿资助或贷款贴息数额一般不超过100万元人民币,个别重大项目不超过200万元人民币。

  (一)无偿资助

  主要用于技术创新项目研究开发及中试阶段的必要补助。包括人工费、仪器设备购置和安装费、商业软件购置费、租赁费、试制费、材料费、燃料及动力费、鉴定验收费、培训费等与技术创新项目直接相关的支出。

  (二)贷款贴息

  主要用于支持产品具有一定的技术创新性、需要中试或扩大规模、形成小批量生产、银行已经贷款或有贷款意向的项目。项目立项后,根据项目承担企业提供的有效借款合同及项目执行期内的有效付息单据核拨贴息资金。

  (三)资本金投入方式的具体办法另行制定。

 Article 7   Management cost refers to expenses incurred by the Administration Center of the Technological Innovation Fund for Technology-Based Small and Medium-Sized Enterprises (hereinafter, the "Administration Center") under the Ministry of Science and Technology in reviewing, assessing, and evaluating the projects supported by the Innovation Fund, as well as the expenses on routine management. It shall include two parts: basic expenditure (personnel expense necessary for routine management of the projects and public expenses on daily acitivities) and project expenditure, and it shall be subject to the Measures for the Administration of Basic Expenditure Budget for Central-level Government (Cai Yu [2002] No. 355) and the Measures for the Administration of Budget for Expenditures of Central-Level Projects (Cai Yu [2004] No. 84).

Management costs shall be administered through budget and final account management. After it has been reported by the Ministry of Science and Technology to the Ministry of Finance for examination and approval, the administrative budget of the Administration Center shall be listed under the innovation fund budget. The final account of annual management costs shall, after being audited, be reported by the Ministry of Science and Technology to the Ministry of Finance.

    第七条 管理费是指用于科学技术部科技型中小企业技术创新基金管理中心(以下简称“管理中心”)从事创新基金项目的评审、评估和日常管理工作的经费。包括基本支出(项目管理所需的人员经费和日常公用经费)和项目支出两部分,具体按《中央本级基本支出预算管理办法》(财预〔2002〕355号)和《中央本级项目支出预算管理办法》(财预〔2004〕84号)执行。

  管理费实行预决算管理。管理中心年度管理费预算通过科学技术部报财政部审批后,列入创新基金预算。年度管理费决算经审计后,通过科学技术部报财政部。

 Article 8   “Other expenses” refers to the expenditure relevant to the Innovation Fund which has been approved by the Ministry of Finance.

    第八条 其他费用是指经财政部批准开支的与创新基金有关的其他支出。

Chapter 3: Project Examination and Approval and Fund Appropriation

第三章 项目审批和资金拨付

 Article 9   The enterprise shall apply for innovation fund in accordance with the Interim Measures for Administration of Innovation Fund for Small Technology-Based Firms, and the Adminstration Center shall be responsible to accept, review, assess, and supervise the projects.

    第九条 企业依照《科技型中小企业技术创新基金项目管理暂行办法》申请创新基金。管理中心具体负责项目的受理、评审和监管。

 Article 10   The enterprise shall, when it declares the project, be recommended by the province-level department in charge of science and technology. Before making recommendations, the department in charge of science and technology shall solicit opinions of the financial department of the same level on the project, and send a copy of the recommended projects list to the financial department at the province-level for record-filing.

    第十条 企业在申报项目时须经省级科技主管部门推荐。出具推荐意见前,须征求同级财政部门对项目的意见,并将推荐项目名单抄送省级财政部门备案。

 Article 11   The Administration Center shall organize experts and evaluation agencies to review and assess projects that have passed the acceptance examination. Based on the review and assessment opinions, the Administration Center shall, in accordance with the principle of "supporting on a selective basis", put forward the projects supported by the Innovation Fund and the proposed amounts, and report the same to the Ministry of Science and Technology and the Ministry of Finance for examination and approval. Such projects may be initiated officially upon examination and approval of the Ministry of Science and Technology and the Ministry of Finance.

    第十一条 通过受理审查的项目,管理中心组织专家和评估机构进行评审、评估。根据评审、评估意见,管理中心本着“择优支持”的原则,提出创新基金支持的项目和金额建议,报科学技术部、财政部审批。经科学技术部、财政部审批的项目正式立项。

 Article 12   Projects supported by the Innovation Fund shall be administered on a contractual basis, and the Administration Center shall sign contracts with the enterprises undertaking officially initiated projects and organizations recommending the projects.

    第十二条 创新基金项目实行合同管理,正式立项的项目由管理中心与项目承担企业、推荐单位签订合同。

 Article 13   Funds for projcts supported by the Innovation Fund shall be appropriated in two payments after the contract is signed.

As regards projects supported by way of free financial assistance, 70% of the funds shall be appropriated immediately after their initiation, and the remaining funds (funds to be appropriated in the second payment) shall be appropriated after such projects are examined and accepted. As regards projects supported by way of loan discount, 80% of the funds shall, after they are initiated, be appropriated in accordance with the valid loan agreement and at the discountable interest that is verified according to the interest payment documents, and the remaining funds (funds to be appropriated in the second payment) shall be appropriated after the projects are examined and accepted.

    第十三条 创新基金项目资金在合同签订后分两次拨付。

  采用无偿资助方式支持的项目立项后拨付70%,项目验收合格后再拨付其余资金(第二次拨款);采用贷款贴息方式支持的项目立项后按企业有效借款合同及付息单据核定的应贴息数额拨付80%,项目验收合格后再拨付其余资金(第二次拨款)。

 Article 14   The Administration Center shall, based on the contract amount, prepare in batches yearly plans of fund allocation for initiated projects and report them to the Ministry of Finance for examination and approval.

    第十四条 管理中心依据合同金额每年分批编制立项项目用款计划,报财政部审批。

 Article 15   The Administration Center shall prepare secondary appropriation plans in batches, on a yearly basis, in accordance with examination and acceptance situations of the projects and report them to the Ministry of Finance for examination and verification.

    第十五条 管理中心每年根据项目验收情况分批编制二次拨款计划,报财政部审核。

 Article 16   The Ministry of Finance shall, after examining the plan of fund allocation and the secondary appropriation plan for an initiated project submitted by the Administration Center, issue the funding index of the project supported by the Innovation Fund to the financial authority of the province where the project is located, and pay the funds in accordance with related provisions of the financial treasury management system.

    第十六条 财政部对管理中心报送的立项项目用款计划和二次拨款计划审核后,将创新基金项目资金指标下达到项目所在地省级财政部门,并按照财政国库管理制度的有关规定办理资金支付。

Chapter 4: Supervision, Administration and Inspection

第四章 监督管理与检查

 Article 17   The province-level department in charge of science and technology shall be responsible for the routine supervision, examination and acceptance of local projects supported by the Innovation Fund. The province-level financial authority shall be responsible for the supervision and inspection of the operation and usage of local innovation funds, and participate in the examination and acceptance of the projects. The Administration Center shall be responsible for formulating the rules for supervision, examination and acceptance of the projects, organize and implement supervision, examination and acceptance of the projects, and analyze and summarize the implementation of the projects.

    第十七条 省级科技主管部门负责当地创新基金项目的日常监督管理和验收工作;省级财政部门负责对当地创新基金的运作和使用进行监督、检查,参与项目的验收工作;管理中心负责制定项目监督管理和验收的工作规范,组织实施项目监督管理和验收工作,分析总结项目执行情况。

 Article 18   Enterprise undertaking the projects shall, in accordance with relevant requirements, fill in the supervisory information survey form (semiyearly and yearly reports) at regular intervals. The province-level department in charge of technology and technology may entrust a municipal-level department in charge of science and technology or the administration commission of the state-level high-and-new technology industrial development zone to perform inspection and supervision concerning implementation of the project. The Administration Center may, based on supervisory information survey forms filled in by the enterprises, supervisory opinions provided by the province-level department in charge of science and technology, inspection opinions provided by the province-level department in charge of finance, and the on-site inspection situations, etc., prepare an analysis report on the implementation of the project and submit it to Ministry of Science and Technology and the Ministry of Finance.

    第十八条 项目承担企业应按要求定期填报监理信息调查表(半年报、年报)。省级科技主管部门可委托地市级科技主管部门或国家级高新技术产业开发区管委会对项目执行情况进行检查和监理。管理中心根据企业监理信息调查表、省级科技主管部门的监理意见、省级财政部门的检查意见、实地检查情况等,提出项目执行情况分析报告,报送科学技术部、财政部。

 Article 19   The province-level financial authority and the department in charge of science and technology shall strengthen "follow-up performance appraisal” on projects supported by the Innovation Fund. The department in charge of science and technology shall send a copy of summarized supervisory information of the projects within its own jurisdiction to the province-level department in charge of finance, which shall make regular random inspections on the implementation of the projects, and prepare the annual report on utilization and administration of the Innovation Fund within its jurisdiction and submit it to the Ministry of Finance by the end of April of next year, and it shall also send a copy of the report to the Administration Center.

    第十九条 省级财政部门、科技主管部门应加强对创新基金项目的跟踪问效。科技主管部门应将本地区项目监理信息汇总情况抄送省级财政部门。省级财政部门要定期抽查项目执行情况,对于所辖地区创新基金使用管理情况提出年度执行情况报告,下一年度4月底前报送财政部,同时抄送管理中心。

 Article 20   The enterprise undertaking the project shall strictly enforce related financial laws and regulations of the State, fulfill the contract conscientiously, and arrange and utilize funds received from the Innovation Fund appropriated in a scientific, reasonable and effective manner. Funds received from the Innovation Fund shall be used for its dedicated purpose, and withholding or misappropriation of shall be strictly forbidden.

    第二十条 项目承担企业应严格执行国家有关财经法规、财务规章制度,认真履行合同,科学、合理、有效地安排和使用创新基金拨款,保证专款专用,严禁截留、挪用。

 Article 21   The enterprise undertaking the project must conduct independent accounting on the project fund and accept supervision and inspection by relevent authorities. The enterprise undertaking a project with free financial assistance shall, after receiving the innovation fund appropriation, handle it as a special account payable, of which: the part forming the capital shall be transferred into the capital reserve, and the consumed part shall be written off. The enterprise undertaking a project supported by way of loan discount shall, after receiving the innovation appropriation, offset its financial expense of the current time period.

    第二十一条 项目承担企业须对项目资金进行单独核算,并接受有关部门的监督管理和检查。无偿资助项目承担企业,在收到创新基金拨款后作为专项应付款处理,其中:形成资产部分转入资本公积,消耗部分予以核销;贷款贴息项目承担企业,在收到创新基金拨款后作为冲减当期财务费用处理。

 Article 22   The province-level financial authority and province-level department in charge of science and technology shall conduct regular inspections over the projects supported by the Inovation Fund, and the Administration Center shall perform inspections over key projects. The Ministry of Finance and the Ministry of Science and Technology shall strengthen the supervision and inspection of the implementation process of the Innovation Fund.

    第二十二条 省级财政部门、省级科技主管部门对创新基金项目实行定期检查,管理中心实行重点检查。财政部、科学技术部采取委托有关监督检查部门抽查、社会中介机构检查以及社会监督相结合的方式,加大对创新基金实施过程的监督检查力度。

 Article 23   If the enterprise has any major breach of contract during the project implementation process, the contract shall be terminated and relevant punishment measures such as announcement, suspension of appropriation, or recovering the project fund, etc. shall be taken against it. Where the project fund needs recovering, the Administration Center shall supervise the enterprise to turn in the unused support funds to State Treasury. Where the support funds have formed assets, the assets shall, after being realized, be turned in to State Treasury.

Any violations of related administrative measures on the Innovation Fund, financial and economic disciplines, or financial systems of the State shall be handled in accordance with the provisions of relevant law and administrative regulations of the State.

    第二十三条 企业在项目执行过程中如有重大违约行为,将终止合同并采取通报、停止拨款、追回项目资金等相应处理措施。需追回项目资金的,由管理中心负责监督企业将未使用的扶持资金如数上缴国库,已形成资产的将资产变现后上缴国库。

  凡违反创新基金有关管理办法及国家财经纪律、财务制度的行为,将视情节分别依据国家有关法律、法规的规定处理。

Chapter 5: Supplementary Provisions

第五章 附则

 Article 24   These Measures shall come into effect as of the date of promulgation. In the event of any discrepancy between provisions on the Innovation Fund and these Measures, the latter shall prevail. The Notice on Printing and Circulating the "Implementation Plan for Projects Supported by the Technological Innovation Fund for Technology-Based Small and Medium-Sized Enterprises" issued by of the Ministry of Science and Technology and the Ministry of Finance (Guo Ke Fa Ji Zi [1999] No. 260) shall be repealed with the promulgation of these Measures.

    第二十四条 本办法自发布之日起施行。创新基金有关规定与本办法相抵触的,按本办法执行。科学技术部、财政部《关于印发〈科技型中小企业技术创新基金项目实施方案(试行)〉的通知》(国科发计字〔1999〕260号)同时废止。

 Article 25   The Ministry of Finance shall, in conjunction with the Ministry of Science and Technology, be responsible for the interpretation of these Measures.

    第二十五条 本办法由财政部会同科学技术部负责解释。