The sources of funds for major special projects adhere to the principle of diversification, including central financial funds, local financial funds, units' self-raised funds and funds obtained from other channels. Funds obtained from various channels shall be used and managed in accordance with the principle of "earmarking, separate accounting and focusing on performance".
these measures mainly regulate the use and management of major special funds arranged by the central government (hereinafter referred to as "major special funds"). Funds from other sources shall be arranged and used as a whole in accordance with the specific requirements of the relevant fund providers for the use and management of funds. Combined with the requirements of the implementation of major special organizations and the characteristics of projects (topics), financial support methods such as pre-subsidy and post-subsidy are adopted.
for basic and public welfare research, as well as major key technology research, development, integration and other public scientific and technological activities, pre-subsidies are generally adopted to support them. For projects (projects) with clear and assessable product goals and industrialization goals, as well as projects (projects) with the same R&D goals and tasks, which are separately developed by multiple units, post-subsidy support is generally adopted.
with
physical support, the lead organization unit shall make it clear when compiling the implementation plan in combination with the characteristics of the project (subject) and the nature of the undertaker, and it will be considered as one of the contents of the comprehensive balance among the Ministry of Science and Technology, the Development and Reform Commission and the Ministry of Finance (hereinafter referred to as "the three departments") after being audited by the leading group. Major special projects (projects) are composed of direct costs and indirect costs.
(1) Direct expenses refer to the expenses directly related to the project (subject) during its implementation (including research, pilot test and trial production). Mainly includes:
1. Equipment expenses: refers to the expenses incurred in purchasing or trial-producing special instruments and equipment, upgrading existing instruments and equipment, and renting and using instruments and equipment from other units during the implementation of the project (project). Each project (project) undertaking unit shall strictly control the equipment purchase expenses. For the instruments and equipment with a price of more than 2 million yuan for a single unit/set/piece purchased with major special funds, it shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Joint Evaluation of Newly-purchased Large-scale Scientific Instruments and Equipment at the Central Level (for Trial Implementation).
2. Material cost: refers to the cost of purchasing, transportation, loading and unloading, sorting and other expenses incurred during the implementation of the project (subject) due to the consumption of various necessary low-value consumables such as raw materials and auxiliary materials.
3. Testing, testing and processing fees: refers to the fees for inspection, testing, design, testing and processing that must be paid to foreign units (including independent economic accounting units within the project and project undertaker) due to the limitations of the technology, technology and equipment of the undertaker during the implementation of the project (project).
4. Fuel power cost: refers to the consumption cost of water, electricity, gas and fuel that can be separately measured during the operation of related large-scale instruments and equipment and special scientific devices during the implementation of the project (subject).
5. Travel expenses: refers to the travel expenses from other places and local transportation expenses incurred in carrying out scientific experiments (experiments), scientific investigations, business investigations, academic exchanges, etc. during the implementation of the project (subject). The standard of travel expenses shall be implemented in accordance with the relevant provisions of the state.
6. conference expenses: refers to the conference expenses incurred during the implementation of the project (subject) for organizing relevant academic discussions, consulting and coordinating tasks. We should strictly control the number, scale, expenditure standards and duration of meetings with reference to relevant state regulations.
7. International cooperation and exchange fee: refers to the expenses incurred by relevant personnel going abroad and foreign experts coming to work in China during the implementation of the project (project). International cooperation and exchange fees shall be subject to the relevant provisions of the state on the management of foreign affairs funds.
8. Publishing/literature/information dissemination/intellectual property affairs fees: refer to the fees for publishing, materials, special software purchase, literature retrieval, professional communication, patent application and other intellectual property affairs that need to be paid during the implementation of the project (project).
9. Labor expenses: refers to the labor expenses paid to related R&D personnel (such as graduate students) and temporary employees who have no wage income among project (project) members during the implementation of the project (project). The labor costs and social insurance premium subsidies required by the outstanding college graduates engaged by the project (project) undertaking unit to participate in major special research tasks during the employment period can be charged in the labor costs.
1. Expert consultation fee: refers to the fee paid to temporarily hired consulting experts during the implementation of the project (project). Expert consultation fees shall not be paid to the staff involved in the research and management of major special projects (topics).
11. Capital construction expenses: refers to the capital construction expenses such as the purchase and construction of houses and buildings and the purchase of special equipment during the implementation of major special projects, which shall be listed separately and implemented with reference to the capital construction financial system.
12. Other expenses: refers to other directly related expenses except the above-mentioned expenditure items during the implementation of major special projects (projects). Other expenses shall be separately listed and approved when applying for budget.
generally, the same expenditure item shall not be funded from different channels at the same time.
(2) Indirect expenses refer to the related expenses incurred by the project (project) undertaker in the process of organizing and implementing major special projects, which cannot be charged in the direct expenses. It mainly includes the existing equipment and houses provided by the undertaking unit for the research of the project (subject), the daily consumption of water, electricity, gas and heating, the subsidy expenditure related to management expenses, and the related expenditure of the undertaking unit for encouraging scientific researchers, etc.
the indirect expenses shall be approved by the Ministry of finance according to the major special projects, the characteristics of the project (project) and the nature of the undertaking unit of the project (project). Indirect expenses generally do not exceed 13% of direct expenses after deducting equipment purchase expenses and capital construction expenses, and the related expenses for encouraging scientific researchers generally do not exceed 5% of direct expenses after deducting equipment purchase expenses and capital construction expenses.
the indirect expenses are used and managed by the project (project) undertaking unit as a whole. The part of the indirect expenses used for the incentive expenditure of scientific research personnel shall be arranged by the unit according to the relevant provisions of the state on the basis of performance appraisal of scientific research personnel and combined with scientific research achievements. The Ministry of Finance officially approved the annual budget of major special projects (projects) of the lead organization unit in accordance with the statutory budget procedures, and informed the Ministry of Science and Technology, the Development and Reform Commission and the leading group leader unit of the approval.
the major project of "VLSI manufacturing equipment and complete process" shall be implemented in accordance with the relevant procedures of local special fund budget management. The project (project) undertaking unit shall strictly follow the approved budget, and manage and account for major special funds through special accounts.
the budget of a project (project) is generally not adjusted. If it is really necessary to adjust, the relevant procedures shall be performed. During the execution of the project (project), major issues such as the adjustment of the target and technical route, the change of the undertaking unit, etc. occur, resulting in the adjustment of the total budget, annual budget, indirect expenses of the project (project) and the budget of equipment expenses and capital construction expenses in the direct expenses, which shall be reported to the Ministry of Finance for approval by the lead organization unit according to the prescribed procedures. Major special funds to implement the final report system. The final accounts of major special funds shall include all kinds of funds for major special projects arranged by central financial funds, local financial funds and self-raised funds of units.
the project (project) undertaker shall prepare the annual financial statement in accordance with the regulations. Project (project) funds issued from the date to the end of the year less than three months of the project, then you can not compile the annual final accounts, the use of funds in the next year's annual final accounts report compiled to reflect. The final accounts of the project (project) shall be prepared by the financial department of the undertaking unit. The final report of the project (project) shall be submitted to the lead organization unit before April 2 of the following year after being audited and summarized according to the procedures.
within one month after a major special project (project) passes the acceptance, the undertaking unit of the project (project) shall prepare the final accounts of the project (project), and report the use of the project (project) funds to the lead organization unit step by step (layer), and the lead organization unit shall report it to the Ministry of Finance after reviewing and summarizing. Post-subsidy refers to the financial support mode in which relevant units invest and organize research and development, achievement transformation and industrialization activities around the objectives and tasks of major special projects, and give corresponding subsidies after the project (subject) is completed and the corresponding results are obtained, according to the prescribed procedures for review, evaluation or acceptance.
Post-subsidy includes two ways: pre-project subsidy and post-project subsidy. After the project (project) is approved and subsidized afterwards, after the project is completed according to the prescribed procedures, the lead organization unit will organize and evaluate the achievement value of the project (project) and put forward budget arrangement suggestions in combination with the actual expenditure of the project (project), and report it to the Ministry of Finance for approval according to the prescribed procedures.
for projects (projects) with the same R&D objectives and tasks, which are researched and developed by multiple units respectively, generally, the lead organization unit will put forward specific post-subsidy project (project) suggestions according to the acceptance situation, and in principle, only one project (project) that meets the relevant requirements will be given post-subsidy. At the same time, take the lead in organizing the unit's comprehensive achievement value and actual expenditure and other factors, put forward suggestions on budget arrangement, and report them to the Ministry of Finance for approval according to the prescribed procedures. After the completion of major special projects (projects), the lead organizing unit shall organize financial acceptance of the projects (projects) according to relevant rules and regulations. Passing financial acceptance is one of the prerequisites for project (subject) acceptance. Whoever commits one of the following acts shall not pass the financial acceptance:
(1) Compiling false budgets and obtaining state financial funds;
(2) The special funds have not been accounted for separately;
(3) Interception, misuse and misappropriation of special funds;
(4) transferring or transferring special funds in violation of regulations;
(5) providing false financial and accounting information;
(6) Failing to implement and adjust the budget according to regulations;
(7) false promises and inadequate self-raised funds;
(8) other acts that violate the national financial discipline. The fixed assets formed by the use of major special funds by administrative institutions are state-owned assets, which are generally used and managed by the project (project) undertaker, and the state has the right to allocate them. The fixed assets formed by the use of major special funds by enterprises shall be implemented in accordance with the General Principles of Enterprise Finance and other relevant rules and regulations. The management of intangible assets such as intellectual property rights formed by major special funds shall be implemented in accordance with relevant state regulations.
large-scale scientific instruments and equipment, scientific data, natural science and technology resources formed by major special funds shall be enjoyed in accordance with relevant state regulations on the basis of safeguarding the legitimate rights and interests of relevant participating units, so as to reduce repeated waste and improve resource utilization efficiency.