Chapter I General Principles
Article 1 In order to strengthen the management of R&D funds (hereinafter referred to as R&D funds), speed up the scientific research and the popularization and application of new technologies of Company A (hereinafter referred to as Company A), and promote the improvement of economic benefits of Company A, these Measures are formulated in accordance with the relevant provisions of the state and higher authorities and in combination with the actual situation of Company A. ..
Article 2 Research and development funds are special expenses for scientific and technological research, development and popularization and application of new technologies.
Third research and development funds must be arranged as a whole according to the plan, economical use, and stress economic benefits.
Chapter II Sources of Research and Development Funds
Article 4 Sources of research and development funds:
1, special funds allocated by the state and joint-stock companies for key R&D projects;
2. R&D project expenses included in the cost of Company A;
3. Expenses raised by other parties for R&D projects.
Chapter III Scope of Use of Research and Development Funds
Article 5 The scope of use of R&D funds:
1. Expenses incurred in scientific and technological research, development and popularization of new technologies, such as research expenses, information expenses, travel expenses, technical cooperation expenses, materials expenses, purchase expenses of testing instruments, etc.
2, for the evaluation of research and development projects, technical consultation and academic exchanges and other activities of the review fees, consulting fees, conference fees and other expenses.
3. Technical data fees, publishing and printing fees, annual patent fees and other expenses incurred in developing scientific and technological information and intellectual property rights.
4, for the cost of scientific and technological progress award.
Chapter IV Management of Research and Development Funds
Article 6 The Science and Technology Department of Company A is the centralized management department of R&D funds, which is specifically responsible for the examination and approval of R&D projects, the formulation of cost index schemes and the evaluation of project results.
Article 7 The R&D funds shall be realized by Company A according to the R&D project plan, and shall be used exclusively and strictly managed, and shall not be used for other purposes.
Article 8 The allocation of R&D funds shall be implemented in accordance with the regulations of Company A, and the project undertakers shall not start until they sign the R&D Project Entrustment Development Contract, and the project undertakers shall strictly control it and use it rationally in accordance with the prescribed scope of use.
Article 9 If it is necessary to cooperate with other units (units other than Company A) or entrust R&D, it is necessary to sign the Technical Cooperation Research Contract for Outsourcing of Scientific Research Projects, which will take effect only after being reviewed by the science and technology department of Company A. ..
Tenth research and development funds in use, the relevant units responsible for technical work, science and technology departments should be implemented in accordance with the provisions of the internal control system, and write off according to different projects.
Joint-stock company-level R&D project, if the undertaking unit is in Xuzhou base, the project funds will be written off in the finance department of Company A; If the undertaking unit is outside the Xuzhou base, the project funds shall be declared in the financial department of the unit and transferred to the financial department of the company at the end of the year or after the project is completed.
For the R&D project arranged by Company A, if the undertaking unit is a secondary unit of the company, the project funds will be declared daily in the financial department of the unit and transferred to the financial department of Company A at the end of the year or after the project is completed; If the undertaker is the organization of Company A, the project funds will be written off in the financial department of Company A. ..
Article 11 When the R&D funds are reimbursed by secondary units, they must be audited by the project leader and the technical work leader of the unit, and sign the financial verification bill; When R&D funds are reimbursed in Company A, they must be reviewed by the project leader, the leader in charge of technical work of the unit and the head of the science and technology department, and the financial write-off can only be carried out after signing the write-off bill.
Article 12 Each project undertaker shall fill in the monthly report of scientific and technological projects and report the incurred R&D funds to the scientific and technological department of Company A in time. The Finance Department and the Science and Technology Department of Company A check the expenditure details according to the internal control system every February, and the check record is signed by the heads of the Finance Department and the Science and Technology Department.
Article 13 The R&D funds of each unit shall not enter the unit cost, but shall be transferred to the financial department of Company A for verification at the end of the year or when the project is completed.
Article 14 For the achievement of the research content related to the completion of the technical cooperation fee for project outsourcing, it must be made clear in the outsourcing technical research contract that Company A is the first user of the achievement; The fixed assets formed are owned by pipeline storage and transportation company and company A; The formed intellectual property rights are managed in the intellectual property management measures of the Company and Company A. ..
Article 15 If the project undertaker needs to purchase more than 2,000 yuan of equipment and instruments for research and development, they will all be included in the fixed assets of the unit, and the financial verification can only be carried out after being signed by the asset management department of the unit. After the project is completed, the relevant funds transfer procedures will be handled.
Article 16 For R&D projects arranged by secondary units themselves, please follow these Measures in the use and management of funds.
Article 17 Company A will organize timely review on the use of R&D funds. If improper use of funds is found, the person in charge of the project shall be investigated for responsibility, and the investment funds arranged in the project plan shall be recovered according to the specific circumstances; If violations of law and discipline are found, the legal and disciplinary responsibilities of the parties concerned shall be investigated.
Chapter V Accounting Subjects of Research and Development Funds
Eighteenth units must calculate the actual cost according to each project, and the cost subjects of research and development projects are as follows:
1. Travel expenses: travel expenses incurred in the project investigation;
2. Information fee: special information fee and scientific and technological information fee paid for project research;
3. Inspection and test fees: inspection, test, analysis and measurement fees paid for project research;
4. Outsourcing technical cooperation fee: in R&D projects, a certain work needs to be entrusted to other units for cooperation or consultation;
5. Transportation costs: transportation costs directly incurred by the research project itself;
6. Management fees: review fees, conference fees, etc. Expenses incurred in the evaluation of research and development projects and technical exchanges;
7. Research equipment and instrument expenses: the purchase expenses of small equipment, appliances, instruments and meters required for project research.
Chapter VI Supplementary Provisions
Article 19 Company A shall be responsible for the interpretation of these Measures;
Article 20 These Measures shall be implemented as of the date of promulgation.
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