Measures on the Administration of Special Subsidy Funds of the Central Government for Local Science and Technology Infrastructure

中央补助地方科技基础条件专项资金管理办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Jiao [2012] No.396

Promulgating Date:10/24/2012

Effective Date:10/24/2012

颁布机关:财政部

文      号:财教[2012]396号

颁布时间:10/24/2012

实施时间:10/24/2012

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to standardizing and strengthening the administration of special subsidy funds of the Central Government for science and technology infrastructure, and increasing the use efficiency of funds, in accordance with the provisions of relevant State laws, regulations and financial rules and regulations, based on the characteristics of local science and technology activities, these Measures are hereby formulated.

       第一条  为进一步规范和加强中央补助地方科技基础条件专项资金的管理,提高资金使用效益,根据国家有关法律法规和财务规章制度的规定,结合地方科技活动的特点,制定本办法。

  Article 2    Special subsidy funds of the Central Government for science and technology infrastructure (hereinafter referred to as “special funds”) shall be set up by the Central Government to support and guide the development of local science and technology undertakings, improve the working conditions of local research entities and raising the level of local science popularization.

       第二条  中央补助地方科技基础条件专项资金(以下简称专项资金)由中央财政设立,用于支持和引导地方科技事业发展、改善地方科研单位工作条件、提高地方科学普及水平。

  Article 3    Special funds shall follow the principles of overall planning and preferential support, unified leadership and classified administration, specified purposes and performance tracking.

       第三条  专项资金实行统筹规划、突出重点,统一领导、分级管理,专款专用、追踪问效的原则。

  Article 4    Special funds are subsidies by nature. Local financial departments at all levels and project entities shall, based on the projects' actual needs, rationally arrange special funds, local financial input, entities' self-raised funds and funds from other channels, to ensure the smooth implementation of projects.

       第四条  专项资金为补助性质。地方各级财政部门和项目单位应当根据项目的实际需要,合理安排专项资金、地方财政投入、单位自筹资金以及其他渠道获得的资金,确保项目顺利实施。

  Article 5    Financial departments at the provincial level shall, in association with relevant departments, progressively establish pool of projects supported by special funds.

       第五条  省级财政部门应当会同有关部门按照项目管理要求逐步建立专项资金项目库。

Chapter 2: Principles of Administration and Use and Scope of Subsidization

    第二章  管理使用原则和补助范围

  Article 6    Special funds shall be administered and used under the following principles:

(1) Overall planning. Financial departments at the provincial level shall, in association with relevant departments and entities, based on economic and social development plans, actual needs of technological development and existing technological resource layouts of respective provinces (autonomous regions, municipalities, cities specifically designated in the state plan, and Xinjiang Production and Construction Corps, sic passim), formulate a five-year plan for science and technology infrastructure construction and determine annual support priorities within the plan.

(2) Preferential support. Special funds shall be focused on major matters, to preferentially support the projects that can improve the capacity of respective regions and entities for technological innovation or their level of science popularization.

(3) Inclined support. Special funds shall be inclined to support the central and western regions.

(4) Specified purposes. Special funds shall be earmarked for specified purposes, and shall not be used for the projects beyond the scope prescribed by these Measures or be used to offset entities’ administrative and undertaking expenditures. Departments of science and technology and financial departments at all levels, as well as relevant entities shall not intercept, divert or misappropriate special funds.

       第六条  专项资金按照下列原则管理和使用:

    (一)统筹规划。省级财政部门应当会同有关部门和单位,结合本省(自治区、直辖市、计划单列市、新疆生产建设兵团,下同)经济社会发展规划、科技发展实际需求和现有科技资源布局,编制本省科技基础条件建设五年规划,并在规划内确定分年度支持重点。

    (二)突出重点。专项资金应当集中财力办大事,重点支持能够提升本地区、单位科技创新能力或科学普及水平的项目。

    (三)倾斜扶持。专项资金对中西部地区给予适当倾斜扶持。

    (四)专款专用。专项资金应当按照规定用途专款专用,不得用于本办法规定范围以外的项目,不得抵顶单位行政、事业经费。各级科技、财政部门和有关单位不得截留、挪用和挤占。

  Article 7    Subsidization scope of special funds:

(1) Purchase of research instruments and equipment and infrastructure maintenance and renovation by research entities above the prefectural-city level; and

(2) Purchase of instruments and equipment for scientific popularization and infrastructure maintenance and renovation by competent departments of science and technology directly under people's governments at or above the county level, and science and technology museums subordinate to associations for science and technology.

       第七条  专项资金的补助范围是:

    （一）地市级以上科研单位（不含转为企业或其他事业单位的单位）的科研仪器设备购置和基础设施维修改造等;

    （二）县级以上（含县级）政府直属或县级以上科技主管部门、科协所属科技馆的科普仪器设备购置和基础设施维修改造等。

Chapter 3: Application, Examination and Approval

    第三章  申请和审批

  Article 8    Financial departments at the provincial level shall, in association with relevant departments and entities, formulate five-year work plans and annual work plans of respective provinces for science and technology infrastructure construction, and submit the same to the Ministry of Finance.

       第八条  省级财政部门会同有关部门和单位按照规定在国家五年规划期第一年,制定本省科技基础条件建设五年工作规划和年度工作计划,并报送财政部。

  Article 9    The Ministry of Finance shall determine the controlled amount in budgets of annual special funds based on the five-year work plans and annual work plans of respective provinces, as well as the factors including regional difference, respective provinces’ quantities of research activities, science and technology infrastructure and utilization rates, in combination with respective provinces’ formulation quality of work plans and support for work plans, and issue the same to financial departments at the provincial level.

       第九条  财政部根据各省规划和年度工作计划,以及区域差异、各省科研活动量、科研基础条件及利用率等因素,结合各省工作规划的编制质量、对工作规划的支持情况等,确定年度专项资金预算控制数,并下达省级财政部门。

  Article 10    Financial departments at the provincial level shall, based on respective regions’ five-year work plans and annual work plans for science and technology infrastructure construction, set forth specific requirements for annual special fund applications, and organize applications within the controlled amount in budgets issued by the Ministry of Finance.

       第十条  省级财政部门根据本地区科技基础条件建设五年工作规划和年度工作计划,对本年度专项资金申请提出具体要求,在财政部下达的预算控制数内组织专项资金的申请。

  Article 11    Project entities that apply for special funds shall meet the following requirements:

(1) Projects shall comply with five-year work plans and fall within the scope of special fund support;

(2) Projects shall have clear performance targets and have gone through adequate feasibility studies; and

(3) Project entities that apply for special funds shall have good conditions and capabilities of organization and implementation.

       第十一条  申请专项资金应当符合以下条件:

    (一)符合五年工作规划和专项资金的支持范围。

    (二)有明确的绩效目标并经过充分的可行性论证。

    (三)专项资金项目单位应当具备较好的组织实施条件和能力。

  Article 12    Project entities that meet relevant requirements shall apply for special funds based on their respective business development and functions, complete the Written Declaration of Projects Supported by Special Subsidy Funds of the Central Government for Local Science and Technology Infrastructure (Appendix) (hereinafter referred to as “the Written Project Declaration”) in accordance with these Measures, and submit the same to the financial departments at the provincial level for examination based on the procedures of budget administration.

       第十二条  符合条件的项目单位应当围绕本单位事业发展和职能定位申请专项资金,按照本办法规定填报《中央补助地方科技基础条件专项资金项目申报书》(附后)(以下简称项目申报书),并按照预算管理程序报送省级财政部门审核。

  Article 13    Financial departments at the provincial level shall, based on the controlled amount of special funds and local financial strength, determine annual project alternatives in association with relevant departments, examine and consolidate project alternatives and file applications with the Ministry of Finance. Under major special circumstances, financial departments at the provincial level shall file separate applications.

       第十三条  省级财政部门会同有关部门根据专项资金控制数,结合地方财力确定年度备选项目,由省级财政部门审核汇总后向财政部提出申请。如有重大特殊情况,省级财政部门应当另行申请。

  Article 14    Financial departments at the provincial level shall, within one month after the Ministry of Finance issues the controlled amount in budgets, submit application reports for special funds to the Ministry of Finance.

       第十四条  省级财政部门应当在财政部下达预算控制数后1个月内,将专项资金申请报告报送财政部。

  Article 15    The Ministry of Finance shall be responsible for examining projects supported by special funds that the financial departments at the provincial level have submitted. The main content of examination shall include conformity with the requirements of five-year work plans, adequacy of the basis of project applications, necessity of equipment purchase, rationality of target setting, capabilities and conditions of organization and implementation, expected social and economic benefits, project budget feasibility, etc. Based on examination results, projects that meet relevant requirements shall be included in the scope of special fund support in the current year.

The Ministry of Finance shall adjust the controlled amount in budgets accordingly based on the examination results, and officially issue annual special fund budgets.

       第十五条  财政部负责对省级财政部门上报的专项资金项目进行审核。审核的内容主要包括:与五年工作规划要求的相符性、申请项目的依据充分性、设备购置必要性、目标设置合理性、组织实施能力与条件、预期社会经济效益、项目预算合理性等。根据审核情况,将符合要求的项目纳入当年专项资金支持范围。

    财政部根据项目审核情况相应调整预算控制数,并正式下达年度专项资金预算。

  Article 16    Financial departments at the provincial level shall, within 30 working days after receiving special fund notices issued by the Ministry of Finance, issue subsidy funds to project entities.

       第十六条  省级财政部门应当在收到财政部下达的专项资金通知后30个工作日内将补助经费下达到项目单位。

  Article 17    Special funds shall be paid in accordance with the relevant provisions of the system of financial treasury administration.

Where special funds in use fall within the scope of government procurement, they shall be subject to the relevant provisions on government procurement.

       第十七条  专项资金支付应当按照财政国库管理制度有关规定执行。

    专项资金使用中属于政府采购范围的，应当按照政府采购有关规定执行。

Chapter 4: Project Management

    第四章  项目管理

  Article 18    The system of corporate responsibility of project entities shall be established in project implementation, under which such corporations shall be responsible for project implementation, and providing necessary conditions and guarantee for project implementation based on commitments in written project declaration.

       第十八条  项目执行中应当建立项目单位法人负责制,全面负责项目实施中的各项工作,并按照项目申报书中的承诺,为项目的实施提供必要条件和保障。

  Article 19    Project entities shall conduct separate accounting and management of project funds under the principle of being earmarked for specified purposes.

       第十九条  项目单位应当按照专款专用原则对项目资金实行单独核算和管理。

  Article 20    Project entities shall strictly implement projects and budgets approved by the Ministry of Finance and may not change them without permission. Where the environment and conditions of project implementation have changed greatly compared to the environment and conditions at the time of project declaration and need to be adjusted, declaration formalities shall be gone through based on declaration procedures.

       第二十条  项目单位应当严格按照财政部批复的项目及预算执行,不得自行调整。项目执行过程中,因项目实施环境和条件与项目申报时发生重大变化确需调整的,应当按照申报程序履行报批手续。

  Article 21    After the completion of projects, project entities shall duly organize project acceptance, write summary reports on project implementation and file reports with financial departments at the provincial level for the record. Financial departments at the provincial level shall consolidate the implementation information of local projects and submit the same to the Ministry of Finance when applying for special funds in the next year.

       第二十一条  项目完成后,项目单位应当及时组织验收,并就项目执行情况撰写总结报告,上报省级财政部门备案。省级财政部门应汇总本地区项目执行情况,并在下一年度申报专项资金时上报财政部。

  Article 22    Project entities shall incorporate the final accounting of special funds into their respective annual final accounting and make separate statements. If there is a balance in project funds, upon approval by financial departments at the provincial level, such balance may be used by project entities to pay expenditures in such aspects as instrument and equipment purchase, and infrastructure maintenance and renovation in future years.

       第二十二条  项目单位应当将专项资金决算纳入本单位年度决算,并单独加以说明。项目资金如有结余,经省级财政部门批准,可用于项目单位以后年度的仪器设备购置、基础设施维修改造等方面的支出。

  Article 23    The administration of State-owned assets generated by the implementation of projects supported by special funds shall be strengthened in accordance with relevant State provisions on State-owned assets administration to prevent losses of state-owned assets.

       第二十三条  专项资金项目实施所形成的国有资产应当严格按照国家国有资产管理有关规定加强管理，防止国有资产流失。

Chapter 5: Supervision and Inspection

    第五章  监督检查

  Article 24    Financial departments at the provincial level and relevant departments shall be responsible for supervising and inspecting the whole process of project initiation, implementation and acceptance.

       第二十四条  省级财政部门和相关部门负责项目立项、执行、验收全过程的监督检查。

  Article 25    The Ministry of Finance shall irregularly organize dedicated financial supervision institutions to inspect the implementation of projects supported by special funds and take inspection results as the important reference for arrangements of budgets of projects supported by special funds in future years. The Ministry of Finance shall track the performance of special fund implementation in all provinces.

       第二十五条  财政部不定期组织财政专职监督机构,对专项资金项目执行情况进行检查,并将检查结果作为以后年度专项资金项目预算安排的重要参考。财政部对各省专项资金执行情况进行追踪问效。

  Article 26    Where project entities or the provinces where they are located have any of the following behavior, the Ministry of Finance shall, based on the seriousness of circumstances, reduce budgets or postpone the appropriation of funds for project entities using special funds or the provinces where they are located.

(1) Untruthfully filling in written project declaration;

(2) Arbitrarily changing project content;

(3) Intercepting, diverting and misappropriating special funds;

(4) Causing losses and wastes to State property due to improper management; and

(5) Failing to duly appropriate special funds to project entities using special funds.

       第二十六条  有下列行为之一的，财政部将根据情节轻重，对使用专项资金的项目单位或所在省调减预算或暂缓拨款:

    （一）项目申报书填写不真实;

    （二）擅自变更项目内容;

    （三）截留、挪用、挤占专项资金;

    （四）因管理不力，给国家财产造成损失和浪费;

    （五）专项资金不及时拨付到用款单位。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 27    These Measures shall be interpreted by the Ministry of Finance.

       第二十七条  本办法由财政部负责解释。

  Article 28    These Measures shall come into effect from the date of promulgation. The Measures for the Administration of Special Subsidy Funds of Central Government for Local Science and Technology Infrastructure (Cai Jiao [2004] No. 12) promulgated by the Ministry of Finance on February 25, 2004 shall be repealed simultaneously.

       第二十八条  本办法自发布之日起实施,2004年2月25日财政部公布的《中央补助地方科技基础条件专项资金管理办法》(财教〔2004〕12号)同时废止。