Provisions on financial management of capital construction. In order to meet the needs of the reform of the socialist market economic system and the investment and financing system, standardize the investment behavior of capital construction, strengthen the financial management and supervision of capital construction, and improve the investment benefit, these Provisions are formulated in accordance with the Budget Law of the People's Republic of China, the Accounting Law and the Government Procurement Law and other laws, administrative regulations and rules.
Two, these Provisions apply to the use of fiscal funds of state-owned construction units and non-state-owned construction units, including units that arrange capital construction investment, units that have projects under construction, units that have been shut down for one month, and units that have delivered assets but have not completed final accounts. Other construction units can refer to the implementation.
Units that implement the merger of capital construction finance and enterprise finance shall not implement these provisions.
Article 3. The basic tasks of financial management of capital construction are: to implement relevant national laws, administrative regulations, principles and policies; Raise and use construction funds in a legal, reasonable and timely manner; Do a good job in the budget, implementation, control, supervision and assessment of capital construction funds, strictly control construction costs, reduce capital losses and waste, and improve investment efficiency.
Fourth, the financial departments at all levels are the functional departments in charge of capital construction finance, and implement financial management and supervision over capital construction financial activities.
Five, the use of financial funds for the construction unit, after the approval of the preliminary design and project budget, the competent department shall timely submit the approval documents of the preliminary design and project budget to the finance department at the same level, and in accordance with the requirements of budget management, timely submit the project budget to the finance department at the same level, which will be used as the basis for arranging the project budget after examination and confirmation by the finance department.
In case of major changes such as suspension, extension, relocation, merger and division of a construction project, copies of relevant documents and materials shall be submitted to the finance department at the same level within days from the date of establishment and handling the change procedures.
Sixth, the construction unit should do a good job in the basic work of financial management of capital construction, set up an independent financial management institution or designate a person to be responsible for the financial work of capital construction according to regulations; Strictly follow the approved budget construction content, do a good job in accounting setup and management, and establish and improve the internal financial management system; Timely make original records of materials, equipment procurement, inventory and all kinds of property and materials in capital construction activities; Grasp the progress of the project in time and make regular inventory of property and materials; Submit capital construction financial statements to the Finance Department as required.
The competent department shall guide and urge the subordinate construction units to do the basic work of financial management of capital construction.
Seventh, for operating projects, a certain proportion of non-debt funds should be raised as project capital from the total project investment (calculated by approved dynamic investment) in accordance with the provisions of the state on the project capital system.
The division of operating items and non-operating items in these Provisions shall be confirmed by the financial department in accordance with the relevant provisions of the state.
Eight, business projects to raise funds, must hire a registered accountant in China to verify the capital and issue a capital verification report. The capital invested by investors in non-monetary assets such as physical objects, industrial property rights, non-patented technologies and land use rights must be appraised and valued by qualified asset appraisal institutions in accordance with the provisions of laws and administrative regulations.
During the construction, production and operation of the project, investors shall not withdraw the funds raised by the operation of the project in any way except for the transfer according to law.
Nine, business projects received by investors into the project capital, according to the different investors, respectively, in the state capital, enterprise capital, personal capital and foreign capital were reflected. After the project is completed and put into use and the financial accounts are completed, it will be converted into state capital, corporate capital, individual capital and foreign capital of production and operation enterprises.
Tenth where the use of state financial investment in construction projects, the Ministry of Finance shall implement the procedures for the payment of capital construction funds, and the financial funds shall be in place according to the approved capital construction expenditure budget.
Capital construction projects that implement government procurement and centralized treasury payment shall be paid in accordance with the relevant provisions of government procurement and centralized treasury payment.
Article 11 The difference between the amount of investment actually paid by operating projects to investors and their capital (including the net premium income from issuing stocks), donated property, and the difference in foreign currency capital conversion. , should be used as the capital accumulation fund during the construction period of the project, and be converted into the capital accumulation fund of the production and operation enterprises after the project is completed and put into use and the final financial accounts are completed. ,
Provisions on financial management of capital construction
Article 12 The deposit interest income during the construction period of the construction project is included in the deferred investment, which offsets the project cost.
Thirteenth, business projects in the construction period of financial discount funds, as a reduction of project costs.
Fourteenth, the construction project should carefully clean up the fund balance before the preparation of the final financial accounts. Inventory equipment subject to emergency pricing; Materials to be disposed of and fixed assets for personal use shall be disposed of publicly, accounts receivable and payable shall be cleared in time, and the cleared surplus funds shall be treated financially according to the following circumstances:
The surplus funds of operating projects shall be transferred to the relevant assets of production and operation enterprises accordingly.
The surplus funds of non-operating projects are first used to repay project loans. If there is any balance,% will be used as the retained income of the construction unit, which will be mainly used for supporting facilities construction, employee awards and project quality awards, and will be returned to the investor according to the proportion of investment sources.
Fifteenth project construction units shall, within days after the final accounts of the project are approved, turn over the surplus funds to the finance.
Sixteenth, the construction cost includes the construction and installation project investment expenditure, equipment investment expenditure, deferred investment expenditure and other investment expenditure.
Seventeenth, construction and installation project investment expenditure refers to the actual cost of construction and installation projects by the construction unit according to the content of the project budget, which does not include the value of the installed equipment itself, as well as the prepaid materials and prepaid project funds paid to the construction enterprise in accordance with the contract.
Article 18. Equipment investment expenditure refers to the actual cost of various equipment incurred by the construction unit according to the contents of the project budget, including the actual cost of tools and instruments that need to be installed, do not need to be installed and fail to meet the standards of fixed assets for production.
The equipment to be installed refers to the equipment that must be assembled in whole or in several parts and installed on the foundation or building support before it can be used; Equipment that does not need to be installed refers to equipment that can be used without being fixed in a certain position or bracket.
Article 19. Prepaid investment expenditure refers to the expenses incurred by the construction unit according to the contents of the project budget, which should be shared and included in the value of delivered assets according to the regulations. Including: management fee of the construction unit, compensation fee for land acquisition and demolition, land reclamation compensation fee, survey and design fee, research and test fee, feasibility study fee, temporary facilities fee, equipment inspection fee, joint load test fee, contract notarization and project quality supervision fee, project evaluation fee (loan), foreign loan fee and commitment fee, social intermediary agency audit (investigation) fee, bidding fee, economic contract arbitration fee, legal fee, etc. Farmland occupation tax, vehicle and vessel use tax, exchange gains and losses, loss of scrapped projects, loss of bad debts, loan interest, loss of fixed assets, loss of equipment disposal, loss and damage of equipment, discount adjustment of equipment allocation price, corporate bond issuance fee, waterway maintenance fee, navigation facility fee, aerial survey fee and other deferred investments.
The construction unit shall strictly control the prepaid investment expenditure in accordance with the prescribed contents and standards, and shall not include illegal charges and apportionment in the prepaid investment expenditure.
Article 20 Other investment expenditures refer to the actual expenditures of the construction unit for capital construction according to the contents of the project budget, as well as the expenditures for the purchase, breeding and cultivation of basic livestock, poultry and trees, as well as the expenditures for the purchase of various intangible assets and deferred assets.
Twenty-first construction unit management fee refers to the management fee incurred by the construction unit from the date of project commencement to the date of handling the final financial accounts. Including: staff salaries, basic old-age insurance, basic medical insurance, unemployment insurance, office expenses, travel and transportation expenses, labor protection expenses, tools and appliances use fees, fixed assets use fees, sporadic purchase expenses, recruitment of production workers, technical books and materials fees, stamp duty, business entertainment expenses, site allowance, completion acceptance fees and other management expenses.
Business entertainment expenses shall not exceed% of the total management fees of the construction unit. ,
Provisions on financial management of capital construction
The construction site allowance standard shall be implemented according to the travel expenses standard formulated by the local financial department.
Twenty-second, the construction unit management fees to implement total control, according to the facts.
The total control number of the management fee of the construction unit is based on the total investment budget approved by the project examination and approval department and calculated according to the different scales of the total investment budget. The specific calculation method is attached. Under special circumstances, if it is really necessary to exceed the above expenditure standards, it must be reported to the financial department at the same level for approval in advance.
Twenty-third, the construction unit of a single project scrap, must be identified by the relevant departments. After the net loss of scrapped single projects is approved by the financial department, it will be treated as an increase in project cost and included in deferred investment.
Article 24. Non-operating projects such as river cleaning, river dredging, aerial seeding afforestation, subsidizing people for afforestation, returning farmland to forests (grass), closing hillsides (sand) for afforestation, soil and water conservation, urban greening, etc., and canceling project feasibility study fees, project scrapping and other investments that cannot form part of assets with the approval of the financial department will be treated as verification. After the final accounts are approved by the financial department, the corresponding funds shall be written off. The investment that constitutes a part of the assets shall be included in the value of the assets delivered for use.
Twenty-fifth, non-operating projects for the project supporting special facilities investment, including special roads, special communication facilities, power transmission and transformation facilities, underground pipelines, etc. , property rights belong to the unit, included in the value of delivered assets; If the property right does not belong to the unit, the investment will be transferred out and the corresponding funds will be written off.
Business projects are special facilities invested in the project, including special railway lines, special roads, special communication facilities, power transmission and transformation, underground pipelines, special docks, etc. The construction unit must clearly define the investment source and property right relationship with the relevant departments. If the unit is responsible for investment but the property right does not belong to the unit, it shall be treated as intangible assets; If the property right belongs to the unit, it shall be included in the value of the assets delivered for use.
Article 26. When the affiliation of a construction project changes, the financial relationship should be transferred in time, and the handover of assets and creditor's rights and debts should be done seriously, mainly including various investment sources, delivered assets, projects under construction, surplus funds, creditor's rights and debts, etc. , the competent departments of both parties shall report to the finance department at the same level for examination and approval, and go through the formalities of asset and financial transfer.
Twenty-seventh capital construction income refers to the net income, load test and commissioning income and other income of various engineering construction by-products formed in the process of capital construction.
(1) The net income from price changes of engineering construction by-products includes: engineering coal income in coal construction, mineral products income in mine construction, crude oil (steam) income in oil (steam) field drilling construction, road shadow income in forest industry construction, etc.
(2) The product income realized by the load trial operation of the operation project to check the equipment installation quality or the trial operation according to the contract and national regulations includes: the income of water, electricity and heat before the water conservancy and electric power construction is handed over to production, the product income before the raw materials, electromechanical textiles and agriculture and forestry construction are handed over to production, and the temporary operating income of railway transportation.
(3) Other income includes: The overall construction of various construction projects has not yet been completed and put into operation, but some of them have been put into operation simply, resulting in operating income, etc. Other income such as claims and liquidated damages during construction.
Twenty-eight, the infrastructure income of various by-products and load test products is determined according to the actual sales income MINUS the expenses and taxes incurred in the sales process. The cost of load test run is included in the project cost.
During the trial operation, the capital construction income is determined by the net income after deducting the sales expenses and other expenses and sales taxes from the actual sales income of the products.
Article 29. The trial operation period shall be determined according to the following provisions: the project of introducing foreign equipment shall be carried out according to the trial operation period stipulated in the construction contract; In principle, the trial operation period of domestic general construction projects should be implemented within the time limit specified in the approved design documents. If the trial operation period of construction projects in individual industries needs to exceed the prescribed trial operation period, it shall be reported to the project design document examination and approval authority for approval. ,
Provisions on financial management of capital construction
Article 30. When the construction project is completed according to the contents specified in the approved design documents, the industrial project can normally produce qualified products after the load test (the test period specified in the contract for the introduction of foreign equipment projects expires) or during the trial operation, and the non-industrial project can meet the design requirements and can be used normally, the acceptance shall be organized in time and handed over to production or use. Any construction project that exceeds the approved trial operation period and has reached the acceptance conditions but fails to go through the completion acceptance procedures in time shall be regarded as the project has been officially put into operation, and its expenses shall not be paid from the infrastructure investment. Realized income should be regarded as production and operation income, not as infrastructure income. Once the trial operation period is determined, all construction units shall strictly follow the regulations and shall not shorten or extend it without authorization.
Thirty-one, all kinds of claims, liquidated damages and other income, first used to make up for the project losses, the balance of the part in accordance with the provisions of article thirty-second.
Thirty-second, infrastructure income shall pay enterprise income tax according to law, and after-tax income shall be treated according to the following provisions:
After-tax income from capital construction income of operating projects shall be converted into surplus reserves of production and operation enterprises accordingly.
The after-tax income of capital construction income of non-operating projects is transferred to other income of administrative institutions accordingly.
Thirty-third, during the trial production, depreciation of fixed assets shall not be accrued.
Thirty-fourth, the construction unit shall strictly implement the provisions of the project price settlement system, adhere to standardize the project price settlement procedures to pay funds. The project price settlement method determined in the construction contract signed by the construction unit and the construction unit shall comply with the relevant provisions of the budget management of financial expenditure. During the construction period, the construction unit and the construction unit shall settle the project price, and the construction unit must reserve the project quality deposit according to% of the total project price settlement, and then settle the project after the project is completed and accepted.
Thirty-fifth, the completion of the basic construction project, the completion of the basic construction project should be prepared. For projects with long construction period and many construction contents, if the single project is completed and has the delivery conditions, the financial final accounts of the single project can be compiled. After the completion of all construction projects, the final financial statements shall be prepared.
Article 36 The financial final accounts of capital construction projects are documents that correctly verify the value of newly added fixed assets and reflect the construction achievements of completed projects, and are the basis for handling the procedures for the delivery and use of fixed assets. All compilation units should conscientiously implement the relevant financial accounting methods, strictly abide by financial discipline, and realistically compile the financial accounts of capital construction projects, so as to make timely compilation, accurate figures and complete contents.
Thirty-seventh, the construction unit and its competent departments should strengthen the organization and leadership of the financial accounts of capital construction projects, organize specialized personnel, and prepare financial accounts in a timely manner. Design, construction, supervision and other units should actively cooperate with the construction unit to do a good job in the preparation of final financial statements. The construction unit shall complete the preparation of final financial accounts within months after the completion of the project. Before the final financial accounts are approved, the original machine may be cancelled, and the project leader and financial supervisor may not be transferred.
Thirty-eighth, the basis for the final financial accounts of capital construction projects, mainly including: feasibility study report, preliminary design, budget adjustment and its approval documents; Bidding documents (books); Calendar investment plan; The project budget approved by the financial department; Contract, project settlement and other related information; Relevant financial accounting systems and methods; Other relevant information.
Thirty-ninth, in the preparation of the final financial accounts of capital construction projects, the construction unit should conscientiously do a good job in cleaning up. The clean-up work mainly includes the collection and arrangement of archives of capital construction projects, accounting treatment, inventory and verification of property and materials, and settlement of creditor's rights and debts, so as to ensure that the accounts are consistent with each other. All kinds of materials, equipment, tools, appliances, etc. , should check item by item, fill in the list, safekeeping, or in accordance with state regulations, shall not be arbitrarily occupied or misappropriated.
Fortieth basic construction project completion financial accounts mainly include the following two parts:
Provisions on financial management of capital construction
(A) the completion of the basic construction project financial statements
There are mainly the following statements (see attached table):
. involve
Summary table of capital construction projects
Financial final accounts of capital construction project completion
Summary of assets delivered by capital construction projects
List of assets delivered for use in capital construction projects
(II) Completed financial statements
Mainly includes the following contents:
Overview of capital construction projects
Accounting treatment, clearing of property and materials, liquidation of creditor's rights and debts.
. Distribution of capital balance fund, etc.
Analysis and calculation of main technical and economic indexes
Problems and suggestions in capital construction project management and final accounts
Differences between final accounts and budgetary estimates and their causes.
Other matters that need to be explained.
Forty-one, the completion of the basic construction project financial accounts, according to the following requirements for approval:
(1) Central Level Project
Small scale project
The financial accounts of key projects determined by the state shall be submitted to the Ministry of Finance for examination and approval after being audited by the competent department, or approved by the competent department authorized by the Ministry of Finance; The financial statements of other projects shall be submitted to the competent department for examination and approval.
Large and medium-sized projects
The financial accounts of large and medium-sized capital construction projects at the central level shall be submitted to the Ministry of Finance for examination and approval after being audited by the competent department.
(2) Local level projects
The approval of financial accounts of local capital construction projects shall be determined by the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
Article 42. The Ministry of Finance adopts the method of "first review, then reply" for the examination and approval of the final financial statements of large and medium-sized central projects and key small projects determined by the state, that is, it first entrusts an investment appraisal institution or a qualified intermediary agency recognized by the Ministry of Finance to review the final financial statements prepared by the project unit, and then gives a reply according to the regulations. The estimated investment reduced after examination and verification shall be returned to investors according to the proportion of investment sources after examination and confirmation by the Ministry of Finance.
Forty-three, the basic construction project completion financial accounts of large, medium and small division criteria. Large and medium-sized projects with an investment of more than 1 10,000 yuan (including 1 10,000 yuan) are business projects, and more than 1 10,000 yuan (including 1 10,000 yuan) are non-business projects. Other projects are small projects.
Article 44. If a project that has reached the completion acceptance conditions fails to go through the completion acceptance and the transfer of fixed assets within months, it shall be deemed that the project has been officially put into production, and its expenses shall not be paid from the infrastructure investment. Realized income should be regarded as production and operation income, not as infrastructure income management.
Article 45 The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may formulate detailed rules for the implementation of local construction projects according to these Regulations and report them to the Ministry of Finance for the record.
Forty-sixth, these Provisions shall come into force as of the date of promulgation. Several Provisions on Financial Management of Capital Construction promulgated by the Ministry of Finance. []) abolished at the same time. ,