Expenditure Standards and Financial Management Measures for International Conferences Held in China

在华举办国际会议费用开支标准和财务管理办法

Promulgating Institution: Ministry of Finance

 

Document Number: Cai Hang [2012] No.1

Promulgating Date: 01/19/2012

Effective Date: 01/19/2012

颁布机关: 财政部

文   号: 财行[2012]1号

颁布时间: 01/19/2012

实施时间: 01/19/2012

 

Chapter 1: General Provisions

第一章 总则

 Article 1   With a view to regulating and strengthening the financial management of international conferences held in China and increasing capital efficiency, these Measures are formulated in accordance with relevant regulations and rules.

    第一条 为规范和加强在华举办国际会议的财务管理,提高资金使用效益,依据相关规章制度,制定本办法。

 Article 2   These Measures shall apply to annual conferences, regular conferences and other conferences focusing on international issues which are jointly held by any Central departments and related foreign organizations, groups or institutions, or hosted by any Central departments as requested by related foreign organizations, groups or institutions, and for which financial appropriations from the Central Government are applied (hereinafter referred to as “international conferences”).

    第二条 本办法适用于中央部门与外国有关组织、团体、机构共同在华举办或受其委托承办年会、例会及其他以国际问题为主要内容,且申请中央财政拨款的会议(以下称国际会议)。

 Article 3   International conferences held in China are classified into three categories based on the number of official participants of the conferences (not including staff, sic passim), including large-sized international conferences that have more than 300 official participants, medium-sized international conferences that have more than 100 but less than 300 official participants, and small-sized international conferences that have lass than 100 official participants.

    第三条 按照会议正式代表(不含工作人员,下同)的人数,在华举办国际会议分为三类:会议正式代表在300人以上的,为大型国际会议;会议正式代表在100人以上、300人以下(含300人)的,为中型国际会议;会议正式代表在100人以下(含100人)的,为小型国际会议。

 Article 4   The following principles shall be observed in the financial management of international conferences held in China:

(1) Exercising thrift and strictly controlling expenditures. Conference organizers shall, on the principle of “handling foreign affairs with diligence and thrift”, prepare and report international conference budgets in a scientific, standardized and reasonable manner, strictly control the level of conferences, make efforts to reduce the size of conferences, conscientiously implement relevant expenditure standards, and hold conferences in a simple, frugal, practical and efficient manner.

(2) Standardizing the financial management by reference with regular practices. Conference organizers shall, according to the international practices, not provide articles for daily use to participants, or organize travels, visits or other activities at public expenses, or apportion conference expenditures to local governments or enterprises forcibly or in disguised form in the name of holding international conferences.

(3) The funds shall be accounted for separately and earmarked for their specified purpose only. The funds for international conferences shall be included under the unified financial management of Conference organizers and separately accounted for. Special temporary financial departments shall be established for large-sized international conferences. Special financial personnel shall be designated for medium- and small-sized international conferences.

    第四条 在华举办国际会议的财务管理应遵循以下原则:

  (一)厉行节约,严格开支。会议承办单位应本着“勤俭办外事”的原则,科学、规范、合理地编制和申报国际会议预算,严格控制会议规格,努力压缩会议规模,认真执行各项费用开支标准,力求会风简朴,务实高效。

  (二)参照惯例,规范管理。根据国际惯例,不为会议代表配备生活用品,不组织公款游览、参观等,不得借举办国际会议的名义向地方政府或企业强行摊派或变相摊派会议费用。

  (三)单独核算,专款专用。国际会议经费应纳入单位财务统一管理,单独核算。举办大型国际会议应设有专门为会议服务的临时财务机构,举办中型、小型国际会议也应配备专职的财务人员。

 Article 5   In respect of international conferences held in China that are subject to approval by the Party Central Committee and the State Council, sources of funding shall be specified in relevant applications submitted for approval. Where a financial appropriation from the Central Government is required, the application shall be jointly verified by the Ministry of Foreign Affairs and the Ministry of Finance before being submitted to the Party Central Committee and the State Council for examination and approval.

    第五条 凡需报请党中央、国务院批准在华举办的国际会议,会议报批文件须明确各项经费来源,如涉及申请中央财政拨款,应在商外交部同意后会签财政部,方可上报审批。

 Article 6   Where an international conference held in China needs a financial appropriation from the Central Government, the conference organizer shall, after having completed relevant application procedures for approval, prepare a detailed conference budget according to relevant departmental budget management procedures, and submit the same to the Ministry of Finance for examination and approval.

    第六条 在华举办的国际会议,需申请中央财政拨款的,应按照部门预算管理程序,会议承办单位应在履行相关报批手续后编制详细的会议经费预算,报财政部审核。

 Article 7   Where the expenses for an international conference held in China are wholly born by the Chinese party or shared among all participants of the conference, a budget shall be prepared in accordance with the unified conference standards and the expenses borne by the Chinese party shall be included the departmental budget management. The funds for an international conference held in China that are ratified by any department itself shall be provided from its own budget and the Ministry of Finance will not provide additional appropriations for the conference.

    第七条 在华举办国际会议经费由我方全额负担或由与会各方分担的,应按会议统一标准制定经费预算,我方负担的经费应纳入部门预算管理。各部门自行批准在华举办的国际会议所需经费,在部门预算中调剂解决,财政部不再另外安排经费预算。

 Article 8   Unless otherwise approved under special circumstances, the number of international conference staff shall not exceed 10% of the number of official participants and the number of staff working at the conference venue shall not exceed 50% of the total number of conference staff.

    第八条 除特殊情况报经批准外，国际会议工作人员人数控制在会议正式代表人数的10%以内，驻会工作人员不得超过会议工作人员的50%。

Chapter 2: Management of Conference Revenues

第二章 会议收入管理

 Article 9   Revenues of international conferences held in China mainly include:

(1) Revenues from conference registration fees, which refer to the fees collected by Conference organizers from participants according to the international practices, to be used for covering conference expenditures;

(2) Special financial aid provided by international organizations, which refer to special funds appropriated by international organizations to Conference organizers; Conference organizers shall actively apply to international organizations for special financial aid;

(3) Financial appropriations from the Central Government, which refer to subsidies provided by the Central Government for international conferences held in China when there is no incomes from conference registration fees or special financial aid provided by international organizations, or revenues from conference registration fees and special financial aid provided by international organizations are insufficient to cover the conference expenditures;

(4) Sponsorship revenues, which refer to revenues come from cash or in-kind sponsorship voluntarily provided by domestic or foreign institutions, departments, enterprises or individuals; and

(5) Other revenues earned during an international conference, including revenues from exhibitions, shows, advertisements, tourism intermediaries and etc.

    第九条 在华举办国际会议的收入主要包括:

  (一)会议注册费收入,指根据国际惯例,由会议承办单位向参会代表收取的用于会议支出的费用。

  (二)国际组织专项资助,指国际组织拨付给会议承办单位的专项经费。会议承办单位应积极向国际组织申请专项资助。

  (三)中央财政拨款,指在无会议注册费收入和国际组织专项资助,或者会议注册费收入和国际组织专项资助不足以弥补会议开支时,中央财政安排的对在华举办国际会议的补助经费。

  (四)赞助收入,指境内外机构或部门、企业、个人出于自愿,无偿向国际会议提供资金或物资赞助形成的收入。

  (五)其他收入,指召开国际会议时举办展览、展示、广告、旅游中介等收入。

 Article 10   All revenues earned from international conferences held in China shall be included in the budget management and accounted for separately.

    第十条 在华举办国际会议取得的各项收入,必须统一纳入预算管理,单独核算。

 Article 11   In-kind sponsorships received in international conferences held in China and office supplies, consumables and other materials purchased for such conferences shall be managed in a strict manner. The acquisition, custody and use of property/materials in international conferences shall be subject to the application procedures for approval and special personnel shall be designated to manage such properties/ materials.

    第十一条 在华举办国际会议得到的赞助物资及会议期间购买的办公用品、消耗材料等应严格管理。财产物资的取得、保管、领用要有严格的报批程序,指派专人负责。

 Article 12   The properties/materials purchased or obtained through sponsorship in an international conference held in China shall be disposed of within three months after the closing of the conference, in accordance with the disposal plan approved by the Ministry of Finance. The revenue from disposal of such property/materials shall be handed over to the national treasury after deduction of related taxes and charges. Where the expenditures of an international conference are covered by its revenues, the revenue from the disposal of property/materials may be used for covering related conference expenditures.

    第十二条 在华举办国际会议购置或通过赞助取得的各项财产物资，应在会议结束后3个月内进行处理，具体处理方案报财政部审批，财产物资处置收入在扣除相关税费后上缴国库。以会养会的，财产物资处置收入可用于抵补会议相关支出。

Chapter 3: Management of Conference Expenditures

第三章 会议支出管理

 Article 13   Organizers of international conferences held in China shall hold the conferences according to international practices without assuming any additional obligations, exercise thrift, strive for substantial results, strictly control expenditures and make efforts to cover conference expenditures with conference revenues.

    第十三条 在华举办国际会议应按国际惯例办事,不得承担额外的义务,要厉行节约、讲求实效,从严控制经费支出,努力做到以会养会。

 Article 14   Expenditure items and standards for international conferences are as follows:

(1) Venue rent: the standard cost per official participant of large-, medium- and small-sized international conferences shall be RMB 200, RMB 150 and RMB 100 respectively;

(2) Cost of buffet reception (cocktail party) held at the opening or closing ceremony of an international conference: the standard cost per official participant shall be RMB 150 (including beverage cost and service fee);

(3) The standard board and lodging expenses for conference staff shall be RMB 300 per person per day;

(4) Lunch expenses and meal allowances for conference volunteers: lunches or meal allowances may be provided to volunteers at the rate of RMB 100 per person per day; no accommodation shall be arranged for volunteers;

(5) Service fees for simultaneous interpreters and rents for simultaneous interpretation equipment and office equipment: the standard cost of simultaneous interpretation shall be RMB 5,000 per person per day for oral interpretation and RMB 200 per 1,000 words for written translation; the standard cost of simultaneous interpretation equipment and office equipment shall be RMB 50 per official participant per day;

(6) International travel expenses of simultaneous interpreters: Only simultaneous interpreters’ international economy fare may be reimbursed at actual cost;

(7) Transportation expenses: Where vehicles are rented for transporting participants between place of lodging and conference venue, the standard cost shall be as follows: large bus (with a carrying capacity of more than 25 persons): RMB 1,500 per vehicle per day; medium bus (with a carrying capacity of no more than 25 persons): RMB 1,000 per vehicle per day; car (with a carrying capacity of no more than five persons): RMB 800 per vehicle per day;

(8) Miscellaneous conference expenses: An overall quota shall be adopted at the rate of RMB 100 per official participant per day on average. Miscellaneous conference expenses include the expenses for purchasing office supplies and consumables, expenses for printing conference documents, expenses for producing certificates of participants and staff, etc. The quotas for such expenses may be redistributed. Such expenses shall be reimbursed at actual cost within the overall quota;

(9) Where a conference has revenues from registration fees, the Chinese party may bear the board and lodging expenses of officials from international organizations and staff of the secretariat during the conference; and

(10) Other expenses approved by the Ministry of Finance.

    第十四条 国际会议的支出项目和标准如下:

  (一)场地租金。大型、中型、小型国际会议正式代表人均开支标准分别为每天100元(人民币,货币单位下同)、150元和200元。

  (二)会议开幕式或闭幕式一次冷餐招待会(酒会)费用。会议正式代表人均开支标准为150元(含酒水及服务费用)。

  (三)会议期间工作人员食宿费用开支标准为每人每天300元。

  (四)会议期间志愿人员工作午餐费用及误餐补贴。志愿人员仅安排午餐或发放误餐补贴,开支标准为每人每天100元。志愿人员不安排住宿。

  (五)同声传译人员劳务费及同声传译设备和办公设备租金。同声传译开支标准为口译每人每天5000元,笔译每千字200元;同声传译设备和办公设备租金,会议正式代表人均开支标准为每天50元。

  (六)境外同声传译人员国际旅费。只承担同声传译人员乘坐经济舱的国际旅费,据实结算。

  (七)交通费。租用车辆安排会议代表往返驻地与会场,租金开支标准为:大巴士(25座以上)每辆每天1500元,中巴士(25座及以下)每辆每天1000元,小轿车(5座及以下)每辆每天800元。

  (八)其他会务费用。实行综合定额控制,会议正式代表人均开支标准为每天100元,开支范围包括:办公用品、消耗材料购置费用,会议文件印刷、会议代表及工作人员的制证费用等。上述各项费用之间可以调剂使用,在综合定额控制内据实报销。

  (九)会议如有注册费收入,中方可承担国际组织官员及秘书处人员会议期间的食宿费用。

  (十)其他经财政部批准的支出。

 Article 15   Participants shall bear their international and domestic travel expenses (including transportation expenses to and from airports) and expenses of board, lodging, healthcare, tour and personal consumption.

    第十五条 会议代表往返国际国内旅费(包括往返机场的交通费)、食宿、医疗、参观游览、个人消费等费用,由个人承担。

 Article 16   Simultaneous interpreters shall bear their board and lodging expenses, transportation expenses and other expenses except for service fees and international travel expenses.

    第十六条 除劳务费及境外国际旅费外,同声传译人员的食宿、交通等各项费用,由个人承担。

 Article 17   No conference expenditure may be reimbursed unless the same is approved by the finance supervisor of the conference organizer. All payment agreements for an international conference shall be signed by the finance supervisor of the conference organizer.

    第十七条 会议所有支出必须经会议承办单位财务主管签字同意方能报销。所有支出协议必须由会议承办单位财务主管签署。

 Article 18   In respect of international conferences to which financial appropriations from the Central Government are applicable, the conference organizers may not purchase any equipment without the approval by the Ministry of Finance, or promise to provide any free services except for conference venues and necessary equipment (not including consumables) for the conferences.

    第十八条 申请中央财政拨款的国际会议，未经财政部同意，一律不准购买设备。除会议场地、会议必要设备（不含消耗材料支出）外，承办单位不得擅自对外承诺提供任何免费服务。

Chapter 4: Administration and Supervision of Funds for Conferences

第四章 会议经费的管理和监督

 Article 19   Organizers of international conferences shall strengthen the financial management of funds for international conferences, and implement the expenditure items, standards and amounts in a strict accordance with the conference budgets, and shall not change the purpose of funds for conferences without permission, or misappropriate, hold back or embezzle funds for conferences. Organizers of international conferences shall each establish the tracking and performance measurement mechanism and shall not reimburse expenditures in violation of relevant provisions or expenses exceeding relevant standards.

    第十九条 国际会议承办单位要加强对国际会议经费的财务管理,严格执行会议预算开支项目、标准及金额,不得擅自改变会议资金用途,不得挪用、截留、侵占会议经费。要建立追踪问效机制,对于违反规定的开支项目和超过开支标准的费用,不予报销。

 Article 20   Within three months after the closure of a large-sized international conference, the organizer shall prepare a final budget report on the conference, summarizing the receipts and expenditures of the conference, and submit the report to the Ministry of Finance after the same is examined and approved by the competent authorities. The organizer shall ensure that the report contains true figures, accurate calculations, complete contents and clear explanations.

    第二十条 大型国际会议结束后,承办单位应在3个月内编制会议经费决算报告,总结会议经费明细收支情况,经主管部门审核后报送财政部。编报决算要做到数字真实、计算准确、内容完整、说明清楚。

 Article 21   The balance of financial appropriations from the Central Government after the closure of an international conference shall be handled according to the relevant provisions of the Ministry of Finance on carry-forward and balance fund management.

    第二十一条 会议结束后,中央财政拨款经费如有结余,按照财政部结转和结余资金管理的有关规定执行。

 Article 22   Entities or individuals who prepare false budgets, or misappropriate, hold back or embezzle funds for international conferences, or commit other violations shall be punished in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations and other relevant provisions.

    第二十二条 对于编制虚假预算以及截留、挤占、挪用国际会议经费等行为，按照《财政违法行为处罚处分条例》和其他有关规定，追究违规单位和人员责任。

Chapter 5: Supplementary Provisions

第五章 附则

 Article 23   Organizers of large-sized international conferences shall formulate specific measures for financial and material management in accordance with these Measures and file the same with the Ministry of Finance for the record.

    第二十三条 举办大型国际会议,承办单位应根据本办法制定具体的财务及物资管理办法,报财政部备案。

 Article 24   Local departments shall hold international conferences by referring to provisions of these Measures.

    第二十四条 地方部门举办的国际会议参照本办法执行。

 Article 25   The Ministry of Finance shall be responsible for the interpretation of these Measures.

    第二十五条 本办法由财政部负责解释。

 Article 26   These Measures shall come into effect on the date of promulgation. The Regulations on Measures for Financial Management of International Conferences Held in China (Cai Wai Zi [1997] No. 543) issued by the Ministry of Finance shall be simultaneously repealed.

    第二十六条 本办法自发布之日起执行。财政部《关于在华召开国际会议财务管理办法的规定》(财外字[1997]543号)同时废止。