Financial departments at all levels should establish and improve the management mechanism of extra-budgetary funds and be responsible for the management of extra-budgetary funds. Article 4 Extra-budgetary funds refer to funds that are withdrawn and used by various regions, departments and units themselves in accordance with the provisions of the national financial system and are not included in the national budget, and their scope includes:
(1) Additional income managed by local financial departments according to state regulations;
(two) institutions and administrative units are self-supporting funds that are not included in the national budget;
(three) all kinds of special funds managed by state-owned enterprises and their competent departments;
(four) the income of the extrabudgetary enterprises owned by the local and competent departments;
(five) other income that is not included in the budget according to the provisions of the state. Article 5 The charging standards, retention ratio, expenditure scope and standards of extra-budgetary funds must be implemented in accordance with the provisions of the national and provincial finance and financial systems, and the charging standards and retention ratio shall not be raised without authorization. Special funds designated by the state shall be used in accordance with regulations and shall not be used for other purposes. If it is really necessary to add new projects or adjust the charging standards, it shall be submitted for approval in accordance with the management authority and examination and approval procedures. Article 6 The management mode of "special account storage, plan management, financial examination and approval, and bank supervision" is implemented by the financial department at the same level for the extra-budgetary funds of institutions and administrative units at all levels, that is, the net balance of all extra-budgetary income of administrative units, the net balance of extra-budgetary income of fully allocated institutions after offsetting funds, and the net balance of extra-budgetary income of self-supporting and enterprise-managed institutions. , under the premise of unchanged ownership of funds, deposited in the financial departments at all levels in specialized banks to open extra-budgetary funds accounts. When using funds, each unit shall prepare a quarterly use plan according to the prescribed scope of use, allocate funds after approval by the financial department, and the bank shall supervise the payment.
For the extra-budgetary funds managed in the above way, each unit shall open two accounts of income and expenditure in the bank. The income account can only be used to solve problems, and the expenditure account should be earmarked according to the appropriation approved by the financial department. Seventh state-owned enterprises and education, civil affairs and other departments to manage extrabudgetary funds, the implementation of "planning management, policy guidance" management. That is, each unit opens a special account for extra-budgetary funds in the bank, and in accordance with the budget and final accounts system, timely prepares the annual revenue and expenditure plan and final accounts of extra-budgetary funds, which are reviewed and summarized by the competent department and reported to the financial department at the same level for the record. Article 8 The extra-budgetary funds managed by the competent department of state-owned enterprises shall, in principle, be managed in the manner specified in Article 7 of these Measures. The specific management mode is determined by the Municipal People's Government and the provincial administrative office. Article 9 The extra-budgetary funds shall be managed in a planned way, and governments at all levels may adopt policy guidance, coordination and cooperation, rationally arrange funds, and give full play to the efficiency in the use of funds.
The implementation of extra-budgetary funds stored in the special account of the financial department, under the premise of ensuring the unchanged ownership of funds and the timely use of funds by the ownership unit, the financial department can use intermittent funds in a planned way and adopt the method of paid use, giving priority to supporting production and business projects with less investment, short cycle, good benefits and timely recovery. But it is not allowed to be used to start financial institutions, development companies and capital construction investment. Tenth extra budgetary capital construction funds should be strictly controlled and submitted for approval according to the prescribed procedures. Self-raised extra-budgetary funds for capital construction shall be applied by the unit and deposited into the special account opened by the financial department in China Construction Bank after being reported to the financial department at the same level for examination and approval. If the source of funds conforms to the provisions of the state and is implemented, the financial department shall sign an opinion and send it to the planning department as the basis for approving the capital construction investment plan. Approved construction projects should be included in the local and departmental capital construction plans, and the Construction Bank should supervise and allocate funds according to the approved plans and project progress. Eleventh the use of the basic depreciation fund shall be implemented in accordance with the provisions of the "Regulations on the Trial Depreciation of Fixed Assets of State-owned Enterprises" issued by the State Council. Some projects need to be combined with capital construction because of technical transformation, and the two funds can be used together. An enterprise shall prepare an annual plan for the renovation of fixed assets, which shall be implemented after being approved in accordance with the prescribed authority. Financial departments and banks should strengthen supervision, help manage and use depreciation funds well, and improve the use effect. Twelfth units of employee welfare funds, incentive funds and wage growth funds must be extracted in accordance with the proportion approved by the financial, labor and personnel departments and competent departments. Adhere to the first mention before use, pay bonus tax and wage adjustment tax according to the regulations, and do not use the development and production development fund to issue bonuses, objects and subsidies. Thirteenth full supply of extrabudgetary income of institutions, according to the provisions of the proportion of funds, as well as the net balance of operating service institutions, according to the provisions of the proportion of the establishment of development funds, incentive funds, welfare funds and reserve funds.