Measures for Management of Carry-Forward and Surplus Funds of Financial Allocation of Central Departments

中央部门财政拨款结转和结余资金管理办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Yu [2010] No. 7

Promulgating Date:01/18/2010

Effective Date:01/18/2010

颁布机关:财政部

文      号:财预[2010]7号

颁布时间:01/18/2010

实施时间:01/18/2010

 

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Budget Law of the People's Republic of China, Implementing Regulations for the "Budget Law of the People's Republic of China", Finance Budget and State Treasury Management System and other relevant provisions, in order to strengthen the management of carry-forward and surplus funds of financial allocation of central departments, to optimize allocation of financial resources and to enhance efficiency of utilization of financial funds.

       第一条  为加强中央部门财政拨款结转和结余资金管理,优化财政资源配置,提高财政资金使用效益,根据《中华人民共和国预算法》、《中华人民共和国预算法实施条例》以及财政预算和国库管理制度等有关规定,制定本办法。

  Article 2   The financial allocation carry-forward and surplus funds of central departments shall mean the financial allocation funds that are not listed as expenditures in that year according to their departments' budgets approved by the Ministry of Finance and owned by the central-level administrative agencies, institutions (including the institutions practicing enterprise management), social organizations and enterprises that receive financial allocation from and turn in relevant funds to the Central Finance.

       第二条  中央部门财政拨款结转和结余资金,是指与中央财政有缴拨款关系的中央级行政、事业单位(含企业化管理的事业单位)、社会团体及企业在预算年度内,按照财政部批复的本部门预算,当年未列支出的财政拨款资金。

  Article 3   Financial allocation carry-forward funds (hereinafter referred to as the "carry-forward funds") shall mean that the original purpose of use of the financial allocation funds will remain effective in the immediately following year because the expenditure budget for the then-current year fails to be implemented or the implementation remains incomplete.

Financial allocation surplus funds (hereinafter referred to as the "surplus funds") shall mean that there is a remainder of financial allocation funds in the then-current year where the target of expenditure budget work has been completed or because the budgeted work target is terminated due to change of policies, adjustment of plan or other factors that affect the work.

       第三条  财政拨款结转资金(以下简称结转资金)是指当年支出预算已执行但尚未完成,或因故未执行,下年需按原用途继续使用的财政拨款资金。

    财政拨款结余资金(以下简称结余资金)是指支出预算工作目标已完成,或由于受政策变化、计划调整等因素影响工作终止,当年剩余的财政拨款资金。

  Article 4   Central departments shall separately conduct detailed accounting and statistics of carry-forward funds and surplus funds and check the relevant figures/data against their accounting statements.

       第四条  中央部门应当对结转资金和结余资金分别进行明细核算和统计,并与单位会计账表相关数字核对一致。

  Article 5    Central departments' carry-forward funds shall be arranged in time sequence and divided into carry-forward funds for the then-current year and accumulated carry-forward funds. Surplus funds shall be arranged in time sequence and divided into surplus funds for the then-current year and accumulated surplus funds. Carry-forward and surplus funds for the then-current year are financial allocation carry-forward and surplus funds of central departments formed in the then-current year. Accumulated carry-forward and surplus funds are financial allocation carry-forward and surplus funds of central departments accumulated over the years as calculated at the end of the calendar year.

       第五条  按形成时间，中央部门结转资金分为当年结转资金和累计结转资金，结余资金分为当年结余资金和累计结余资金。当年结转和当年结余资金是指中央部门当年形成的财政拨款结转和结余资金;累计结转和累计结余资金是指中央部门截止到年底形成的历年累计财政拨款结转和结余资金。

Chapter 2: Management of Carry-Forward Funds

第二章  结转资金的管理

  Article 6   Carry-forward funds of central departments shall include carry-forward funds of basic expenditures and carry-forward funds of project expenditures of departmental budgets, amongst which, the carry-forward funds of basic expenditures shall include the carry-forward funds of personnel expenditures and carry-forward funds of routine office expenses.

       第六条  中央部门结转资金包括部门预算基本支出结转资金和项目支出结转资金。其中基本支出结转资金包括人员经费结转资金和日常公用经费结转资金。

  Article 7   In principle, the carry-forward funds of basic expenditures shall be carried forward to the next year and shall continue to be used for personnel expenditure and routine office expenses, such as recruitment of new staff, etc., however, the carry-forward funds of personnel expenditures shall not be used to cover routine office expenses and vice versa. In addition, the carry-forward funds shall not be used for raising the personnel expenditure level.

Carry-forward funds of project expenditures shall be carried forward to the next year and shall continue to be used for the original purpose.

       第七条  基本支出结转资金原则上结转下年继续使用,用于增人增编等人员经费和日常公用经费支出,但在人员经费和日常公用经费间不得挪用,不得用于提高人员经费开支标准。

    项目支出结转资金结转下年按原用途继续使用。

  Article 8   In principle, no adjustment shall be made to the purpose of use of carry-forward funds. In the implementation of the annual budget, where the central departments need to adjust the use of carry-forward funds, they must report the same to the Ministry of Finance for examination and approval.

       第八条  结转资金原则上不得调整用途。在年度预算执行过程中,中央部门确需调整结转资金用途的,需报财政部审批。

  Article 9   Where the central departments need to increase the basic expenditures due to employment of new staff during the implementation of budgets, they shall first make arrangements to cover such increase using their own carry-forward funds of basic expenditures and report the arrangements and status of use of the carry-forward funds to the Ministry of Finance for record purposes.

       第九条  中央部门在预算执行中因增人增编需增加基本支出的,应首先通过本部门基本支出结转资金安排,并将安排使用情况报财政部备案。

  Article 10   With respect to continued projects for which the central departments have arranged budgets for a certain number of consecutive years, if there are any carry-forward funds, the central departments shall make overall arrangements for financial allocation budgets based on the use status of the carry-forward funds and the annual funding requirements of the projects when preparing annual budgets for the subsequent years.

       第十条  中央部门连续年度安排预算的延续项目，有结转资金的，在编制以后年度预算时，应根据项目结转资金情况和项目年度资金需求情况，统筹安排财政拨款预算。

Chapter 3: Management of Surplus Funds

第三章  结余资金的管理

  Article 11   Surplus funds of the central departments refer to the surplus funds of departmental budgeted project expenditures.

Remaining funds generated under the circumstances where the project expenditures arranged for a certain budget year fail to be put into use within two consecutive years or have not been used up within three consecutive years shall be managed as surplus funds. 

       第十一条  中央部门结余资金是指部门预算项目支出结余资金。

    对某一预算年度安排的项目支出连续两年未使用、或者连续三年仍未使用完形成的剩余资金,视同结余资金管理。

  Article 12   Surplus funds of capital construction project expenditures shall be determined in accordance with the relevant provisions on financial management of capital construction.

       第十二条  基本建设项目支出结余资金的确认按基本建设财务管理有关规定执行。

  Article 13   With respect to annual flexible funds of the departments that have been approved by the Ministry of Finance, the unused part in that year shall be under management as surplus funds of project expenditures.

       第十三条  对财政部核定的部门年度机动经费,当年未使用的资金按项目支出结余资金管理。

  Article 14   After completing the implementation of annual budget, if surplus funds of project expenditures are generated, the central departments shall make an overall arrangement and shall include all such surplus funds in the preparation of departmental budget for subsequent years and shall use such funds for related expenditures of the departments pursuant to the relevant provisions on budget management.

       第十四条  中央部门在年度预算执行结束后,形成的项目支出结余资金,应全部统筹用于编制以后年度部门预算,按预算管理的有关规定,用于本部门相关支出。

  Article 15   In preparation of the departmental budgets, the central departments may make overall arrangements to adjust the use of surplus funds between the central departments and organizations subject to the departmental budgets (hereinafter referred to as "budgeted organizations") which are at lower levels, or amongst different budgeted organizations at lower levels or different budget items.

       第十五条  中央部门在编制本部门预算时,可以在部门本级和下级预算单位之间、下级不同预算单位之间、不同预算科目之间统筹安排使用结余资金。

  Article 16   Surplus funds of project expenditures of the central departments shall in principle not be put into use before they have been included in the preparation of departmental budgets for subsequent years subject to the overall arrangement of the central departments. Under special circumstances where the surplus funds of project expenditures of the central departments must be used to pay necessary expenses during the implementation of the budgets, the situation shall be reported to the Ministry of Finance for approval.

       第十六条  中央部门项目支出结余资金,在统筹用于编制以后年度部门预算之前,原则上不得动用。因特殊情况需在预算执行中动用项目支出结余资金安排必需支出的,应报财政部审批。

  Article 17   After completion of capital construction projects, the central departments shall promptly submit the final finance accounts on completion of the projects to the departments in charge of the projects or to the Ministry of Finance pursuant to the relevant provisions. Central departments shall turn over the surplus funds to the Central Treasury based on amounts confirmed in the final finance accounts on completion of the projects as approved by the departments in charge of the projects or the Ministry of Finance within 30 days after the departments in charge of the projects or the Ministry of Finance approves such final finance accounts in accordance with the relevant provisions on financial management of capital construction. Surplus funds that are retained by the central departments and the relevant organizations may be put into use subject to approval of the Ministry of Finance.

       第十七条  中央部门基本建设项目竣工后，应及时按规定向项目主管部门或财政部报送项目竣工财务决算。中央部门根据项目主管部门或财政部批复的项目竣工财务决算中确认的结余资金数额，按基本建设财务管理有关规定，在项目主管部门或财政部批复竣工财务决算后30日内，将应上交中央国库的结余资金上交;中央部门及单位留用的结余资金需报财政部批准后方可动用。

Chapter 4: Measures for Decreasing Carry-Forward Funds and Reducing and Withdrawing Surplus Funds

第四章  减少结转和消化结余资金的措施

  Article 18   During the implementation of the budgets, with respect to the projects that make slow progress in the current year and are therefore likely to generate a relatively large amount of carry-forward funds or surplus funds, the central departments shall promptly propose to cut down the budgets for that year or to make adjustments to funds to be used for the important expenditures newly added during the implementation of departmental budgets, and submit the proposals to the Ministry of Finance for approval. The departmental budget funds that are reduced subject to approval of the Ministry of Finance shall be included in the central government's overall budget.

       第十八条  中央部门在预算执行中,对当年执行进度缓慢、预计年底可能形成较多结转或结余资金的项目,应及时提出调减当年预算或调整用于本部门执行中新增的重要支出的建议,报财政部审批。对经财政部审核调减的部门预算资金,全部收回中央总预算。

  Article 19    Unless under special circumstances, where a central department has a relatively high increase in carry-forward funds and surplus funds in the then-current year compared with the immediately preceding year, or the amounts of the carry-forward and surplus funds of such central department accumulated through years are relatively large, the Ministry of Finance shall, during the process of preparation of departmental budgets, appropriately reduce the total amounts of departmental financial allocation budget for such department based on the status of its carry-forward and surplus funds.

       第十九条  除特殊原因外,对当年结转和结余资金比上年增加较多,或常年累计结转和结余资金规模较大的中央部门,在编制部门预算时,财政部将视其结转和结余资金情况,适当压缩部门财政拨款预算总额。

  Article 20   Where the financial allocation funds arranged in the departmental budgets for the previous year fail to be disbursed or are no longer necessary to be disbursed for special reasons, or need to be withdrawn for other reasons, the Ministry of Finance may withdraw the funds and put them back into the central government's overall budget through a decrease of departmental budgets, etc., after discussing with the relevant central departments.

       第二十条  对以前年度部门预算安排的财政拨款资金，因特殊原因已无法支出或已不需要支出的，或因其他原因需要收回的，财政部可以商中央部门后通过调减部门预算等方式，将资金收回中央总预算。

Chapter 5: Arrangement and Use of Carry-Forward and Surplus Funds at the Stage of Budget Preparation

第五章  预算编制阶段结转和结余资金的安排使用

  Article 21    At the stage of budget preparation, use of carry-forward and surplus funds of the central departments, the procedures as given below shall be followed: 

(1) At the stage of budget preparation during the "Initial Submission": the central departments shall, in accordance with the requirements of the Ministry of Finance on preparation of departmental budgets and by taking into account situations of accumulated carry-forward and surplus funds of the departments and the implementation progress of departmental budgets, make overall arrangements and file the initial application for departmental budgets. Where the departments propose to arrange the expenditure budgets for the next year by using the accumulated carry-forward and surplus funds of the departments, they shall submit the proposals to the Ministry of Finance along with the initially submitted budgets. 

(2) At the stage of calculation of budgetary control criteria during the "Initial Distribution": The Ministry of Finance shall, by taking into consideration the status of accumulated carry-forward and surplus funds of the central departments and the implementation progress of departmental budgets for the current year, examine and verify the initially submitted departmental budgets and provide advice with respect to budgetary control criteria during the "Initial Distribution". It shall distribute the budgetary control criteria to the central departments along with the examination opinion on the use of surplus funds by the central departments. 

(3) At the stage of budget preparation during the "Second Submission": The central departments shall, in accordance with the budgetary control criteria initially distributed by the Ministry of Finance and suggested amounts of surplus funds to be used, again prepare the budgets. Meanwhile, they shall fully estimate the situation of carry-forward funds at the end of the current year and report the same to the Ministry of Finance along with the secondly submitted departmental budgets. In case of adjustment of financial allocation budget amounts for the next year considering the implementation progress of departmental budgets, the departments shall make adjustments to the prepared budgets and re-submit the adjusted budgets after discussing with the Ministry of Finance to obtain its content to adjust the initially distributed budgetary control criteria.

(4) At the stage of submitting departmental budget drafts : Upon completion of preparation of the annual budgets and before official submission of the departmental budget drafts to the State Council and the submission by the State Council to the National People's Congress for review, the Ministry of Finance may discuss with the central departments to adjust the arranged amounts of financial allocation budgets for the relevant projects and the amounts of carry-forward and surplus funds used under overall plan based on the actual situation of financial allocation carry-forward and surplus funds of central departments for the current year.

       第二十一条  预算编制阶段,中央部门结转和结余资金使用按以下程序办理:

    (一)“一上”预算编制阶段。中央部门按照财政部关于编制部门预算的要求,结合本部门累计结转和结余资金情况以及当年部门预算执行进度,统筹安排提出部门“一上”预算申请。对拟统筹使用本部门累计结转和结余资金安排下一年度支出预算情况,随部门“一上”预算报送财政部。

    (二)

    “一下”控制数测算阶段。财政部结合中央部门累计结转和结余资金情况以及当年部门预算执行进度,对部门“一上”预算进行审核,提出“一下”预算控制数。将对部门动用结余资金计划的审核意见,随“一下”预算控制数下达中央部门。

    (三)“二上”预算编制阶段。中央部门根据财政部下达的“一下”预算控制数和结余资金安排使用建议数,编制“二上”预算。同时,对当年年底结转资金情况作充分预计,随部门“二上”预算报送财政部。因结合部门预算执行进度,需对下年有关财政拨款预算数进行调整的,应商财政部同意并调整“一下”预算控制数后,调整编制“二上”预算。

    (四)部门预算草案上报阶段。年度预算执行结束后,部门预算草案正式上报国务院并由国务院提交全国人大审议之前,财政部可结合中央部门的当年实际财政拨款结转和结余资金情况,商中央部门对有关项目财政拨款预算安排数及统筹使用结转和结余资金数进行调整。

  Article 22   Surplus funds of project expenditures of the central departments must be used in the preparation of budgets for subsequent years after implementation of annual budgets is completed and surplus funds have actually been generated. Remaining funds generated during the implementation of annual budgets due to completion or termination of the projects shall not be directly arranged to be used in the preparation of budgets for the next year without the approval of the Ministry of Finance.

       第二十二条  中央部门的项目支出结余资金必须在年度预算执行结束、结余资金已实际形成后，才可在编制以后年度预算时统筹使用。对在年度预算执行中，因项目已完成或终止形成的剩余资金，未经财政部批准，不得直接在编制下年预算时安排使用。

Chapter 6: Report and Determination of Carry-Forward and Surplus Funds

第六章  结转和结余资金的报送及确认

  Article 23    After the end of a budget year, the central departments shall summarize the carry-forward and surplus funds situation of their organization and their subordinate budgeted organizations on a level-by-level basis, analyze and explain how carry-forward and surplus funds are generated, and submit their Form on Situations of Financial Allocation Carry-Forward and Surplus Funds in Year 20XX (see Annexes 1 and 2 for format and instructions for filling in the form) and relevant statement documents to the Ministry of Finance by the end of February of the next year.

       第二十三条  预算年度结束后,中央部门应对本部门和所属预算单位的结转和结余资金情况逐级汇总,并对形成结转或结余资金的原因进行分析说明,于下年2月底前,将本部门《20××年度财政拨款结转和结余资金情况表》(格式及填制说明见附1、2)和有关说明文件报送财政部。

  Article 24   With respect to carry-forward and surplus funds of year-end budgets formed due to centralized payment by the State treasury, the central departments shall also submit the relevant statements before January 20 of the next year in accordance with the relevant provisions of the Ministry of Finance on management of year-end carry-forward and surplus funds during pilot reform of State treasury management system.

       第二十四条  国库集中支付形成的年终预算结转和结余资金,中央部门还须按照财政部关于国库管理制度改革试点年终结转和结余资金管理有关规定,在下年1月20日之前报送相关报表。

  Article 25    The Ministry of Finance is responsible for examination and verification of the amounts of carry-forward and surplus funds of central departments and shall notify the central departments of its examination and verification opinions by the end of March. Where there is any discrepancy between the amount of carry-forward funds in the departmental budget as approved by the Ministry of Finance and the amount of carry-forward funds determined by the Ministry of Finance, the determined amount shall prevail.

       第二十五条  财政部负责对中央部门结转和结余资金数额进行审核确认，并于3月底前将审核意见通知中央部门。财政部批复的部门预算中的结转资金数额与财政部审核确认的结转资金数额不一致的，以审核确认数为准。

Chapter 7: Supplementary Provisions

第七章  附则

  Article 26    Where the central departments violates these Measures during the management of carry-forward and surplus funds, the Ministry of Finance shall order them to correct their acts and may withdraw the relevant funds and put them back into the central government's overall budget by means of cutting down the relevant departmental budgets.

       第二十六条  中央部门在结转和结余资金管理中违反本办法规定的,财政部应当责成其进行纠正,并可以通过调减部门预算等方式将有关资金收回中央总预算。

  Article 27   Central departments may, in accordance with the provisions of these Measures and based on their actual situations, formulate the specific measures for the management of their carry-forward and surplus funds. The People's Liberation Army and Armed Police Force shall formulate their measures for management of carry-forward and surplus funds by referring to the principles hereof.

       第二十七条  中央部门可以依据本办法规定,结合部门实际情况,制定本部门结转和结余资金的具体管理办法。中国人民解放军、武警部队参照本办法的原则,另行制定管理规定。

  Article 28   With respect to carry-forward and surplus funds of governmental fund project expenditures that have been included in budget management, the provisions on management of governmental fund projects shall apply.

       第二十八条  对纳入预算管理的政府性基金项目支出结转和结余资金,按照有关政府性基金项目管理规定执行。

  Article 29   The Ministry of Finance is responsible for the interpretation of these Measures.

       第二十九条  本办法由财政部负责解释。

  Article 30   These Measures shall be effective from the date of promulgation and the Measures for Management of Financial Allocation Surplus Funds of Central Departments (Cai Yu [2006] No. 489) promulgated by the Ministry of Finance on December 7, 2006 shall be simultaneously repealed.

       第三十条  本办法自发布之日起施行,财政部2006年12月7日发布的《中央部门财政拨款结余资金管理办法》(财预[2006]489号)同时废止。