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Shandong provincial finance department and provincial science and technology department issued the notice of shandong provincial key research and development program fund management measures no. 2 [20

Municipal finance bureaus, science and technology bureaus, provincial finance directly administrates county (city) finance bureaus, science and technology bureaus, provincial departments directly concerned, colleges and universities, scientific research institutes, and related units:

We hereby print and distribute to you the measures for fund management of key r&d programs in shandong province. Please follow and implement them.

Shandong finance department

Shandong provincial department of science and technology

January 22, 2019

Shandong provincial key research and development plan funds management measures

Chapter I general provisions

Article 1 for the purpose of regulating the focus on research and development program of shandong province (hereinafter referred to as the key research and development program) management and use, improve the efficient use of funds, according to the general office of the provincial party committee general office of the provincial government issued by the < about implementation opinions to perfect the finance scientific research project funds management policy > notification "(lu do hair [2016] no. 71), as well as national and provincial regulations on finance and financial management system, these measures are formulated.

Article 2 focus on research and development program by the provincial public finance, for the province's economic and social development and kinetic energy transformation between the old and the new major science and technology requirements, key support basic, public welfare scientific research and achievements, promote the key core technology to realize new breakthroughs in key areas, cultivating talent reserve force of science and technology, support science and technology talents in depth research, in-depth development innovation entrepreneurship, innovation of science and technology support for the construction of modern economic system provided.

Article 3 the use and management of funds in key research and development programs shall follow the principles of "highlighting key points, providing classified support, making scientific arrangements and focusing on performance".

Article 4 the funds of key r&d programs shall be managed and responsible at different levels.Provincial finance department is responsible for fund budget preparation, allocation and performance supervision.Provincial science and technology department is responsible for project review and approval, fund allocation and organization and acceptance, as well as the progress, performance, safety and standardization of fund expenditure.The relevant departments (units) of the province, science and technology bureaus of all cities (including the Yellow River delta agricultural high-tech industry demonstration zone), management committees of state-level high-tech zones and units of the central government stationed in shandong are responsible for the daily supervision of project funds.The project undertaking unit is responsible for the management and use of project funds, and is responsible for the daily management and supervision of project funds.Project management professional organizations are entrusted to provide services for project budget declaration, evaluation and project acceptance.

Chapter ii methods of project financial support

Article 5 the fund of the key research and development plan shall be supported in various ways, including free subsidy, post-subsidy, equity investment, risk compensation, loan discount interest, etc. The specific ways of support shall be specified in the preparation and issuance of the annual project declaration notice and project guide.

Article 6 the term "gratis financial support" refers to the form of financial support in which some or all of the costs of activities such as scientific research projects are directly subsidized prior to their development.

The term "post-subsidy" refers to the form of financial assistance in which the units engaged in research and development and scientific and technological service activities first invest funds, obtain results or service performance, and give financial subsidies after passing the acceptance inspection or performance assessment.

Equity investment (including capital injection) refers to financial support for equity investment in the form of equity in science and technology enterprises related to the transformation and industrialization of major scientific and technological achievements.

Risk compensation refers to a financial support method that provides financial institutions with a certain proportion of compensation for risks arising from supporting activities such as banking, guarantee, venture capital and insurance in the process of scientific and technological innovation and transformation of achievements.

Loan discount interest refers to the bank loan interest subsidy given in a certain proportion during a certain period of time to scientific and technological innovation and transformation of scientific and technological achievements.

These measures mainly regulate the funds of the mode of free subsidy and support, and the mode of later subsidy and support shall be implemented with reference to the implementation.

Chapter iii scope of project capital expenditure

Article 7 gratuitous project funds shall consist of direct expenses and indirect expenses.

Article 8 direct expenses refer to the expenses directly related to the project during the research process, mainly including:

(I) equipment costs.It refers to the expenses incurred in the purchase or trial production of special instruments and equipment during the project research, the upgrading and transformation of the existing instruments and equipment, and the leasing of instruments and equipment from other units.The purchase of equipment should be strictly controlled, and the open sharing, independent research and development, and leasing of special instruments and equipment as well as the upgrading and transformation of existing instruments and equipment should be encouraged to avoid repeated purchase.

(ii) material cost.It refers to the purchase, transportation, loading and unloading, finishing and other costs of various low-value consumables such as raw materials and auxiliary materials consumed in the process of project research.

(3) testing and processing fees.It refers to the cost of inspection, testing, testing and processing paid to external units (including the internal * economic accounting units of the project undertaking units) in the process of project research.

Fuel and power expenses.It refers to the water, electricity, gas and fuel costs incurred in the operation of related instruments and equipment and scientific devices directly used in the research and development of the project.

(5) fees for conferences, travel and international cooperation and exchange.It refers to the conference expenses, travel expenses and international cooperation and exchange expenses incurred during the implementation of the project.When compiling the budget, if the expenditure budget of the project does not exceed 10% of the direct cost budget, no basis for compiling the calculation is required.Project undertaking units and scientific research personnel shall, in accordance with the principles of seeking truth from facts, streamlining, being efficient and practicing strict economy, strictly implement relevant provisions and make overall arrangements for their use.

Fees for publishing, documentation, information dissemination and intellectual property affairs.It refers to the publishing fee, information fee, purchase fee of special software, document retrieval fee, professional communication expense, patent application and other intellectual property affairs that need to be paid during the implementation of the project.

(7) labor fees.It refers to the labor cost paid to the graduate students, postdoctoral students, visiting scholars, researchers employed by the project, auxiliary researchers and so on during the implementation of the project.The service fee expenditure standard of the project personnel shall be determined with reference to the average salary level of the local scientific research and technical service personnel as well as the work tasks undertaken in the project research, and the social insurance subsidy shall be included in the service fee items.The budget of service fee shall be compiled according to the facts without any limitation of proportion.

(viii) expert consultation fees.It refers to the fees paid to the temporary experts engaged in consultation, demonstration and performance evaluation during the implementation of the project.The expert consultation fee shall not be paid to the relevant staff involved in the project, project research and management.

(9) other expenditures.It refers to the special project audit, performance evaluation and other related expenditures in the process of project implementation in addition to the above expenditure scope.Other expenditures shall be specified in detail when applying for the budget.

Article 9 indirect expenses refer to the related expenses incurred by the project undertaking unit in the process of organizing and implementing the project that cannot be included in the direct expenses.It mainly includes: housing occupation provided by the undertaking unit for the project research, daily consumption of water, electricity, gas and heating, subsidy expenditure related to administrative expenses, and performance expenditure to stimulate scientific researchers, etc.

Article 10 combined with the credit situation of the undertaking unit, indirect expenses shall be controlled in total and shall be assessed according to a certain proportion not exceeding the direct expenses after deducting the equipment purchase expenses. The specific proportion is as follows:

(a) 30% of RMB 5 million or less.

(2) the portion exceeding 5 to 10 million yuan shall be 25%.

(3) the portion over 10 million yuan shall be 20%.

For mathematics and other pure theoretical basis research projects, according to the actual situation to adjust the proportion of indirect costs.

Article 11 indirect expenses shall be uniformly managed and used by the project undertaking unit.The project undertaking unit shall formulate internal management measures for indirect costs, make rational use of indirect costs in an open, transparent and compliant manner, and properly handle the relationship between reasonable allocation of indirect costs and incentives for researchers.Indirect funds should be used in favor of teams and individuals with outstanding innovation performance.If there are more than one unit in the project, the indirect expenses shall be allocated through negotiation between the leading unit and the participating units within the total amount.The project undertaking unit shall not repeatedly withdraw or list related expenses from the project fund in any name in addition to the approved indirect expenses.

Article 12 the post-subsidy project funds shall be used by the project undertaking unit as a whole, and the maximum project funds for r&d personnel and team rewards shall be up to 50%.

Chapter iv budget compilation and examination and approval

Article 13 the provincial science and technology department shall, in accordance with the departmental budget compilation requirements, prepare the medium-term financial plan and annual budget Suggestions for key r&d plan funds, refine the project budget for key r&d plan funds for the next year in advance, and timely incorporate relevant information such as projects and implementing units into the financial project database.

Article 14 the project leader shall, in accordance with the principles of goal relevance, policy consistency and economic rationality, scientifically, reasonably and truly prepare the project budget.The expenditure budget shall be compiled according to the fund expenditure scope of the key research and development plan. Except for the equipment cost, the direct cost of the project only provides basic calculation explanation and no details.If it is really necessary to purchase the equipment, the reasons for the proposed purchase and the open sharing shall be explained.If the cooperative research funds are involved, the qualifications of the project partners and the funds to be allocated shall be explained.

Article 15 a project undertaking entity shall, when applying for a project, organize its scientific research and financial departments to examine and verify the project budget.For cross-unit cooperation projects, the project leader of the project undertaking unit and the participants of the project cooperating unit shall compile and submit the fund budget according to the cooperation agreement and the research tasks they undertake respectively, and the project leader shall summarize and compile the general budget of the project.

If the project really needs to allocate funds, it shall be separately listed in the project budget and attached with the budget of direct expenses of the allocated funds.The amount of indirect expenses allocated shall be determined by the project undertaking unit and the cooperative unit through negotiation.The project undertaking unit shall, in accordance with the cooperation agreement and the approved project budget, timely transfer the funds of the cooperative unit.

Article 16 the project undertaking unit shall organize the project leader to sign the tripartite project contract with the project department and the provincial science and technology department, and shall include the project budget and funding amount into the contract.

Chapter v budget implementation and final accounts

Article 17 funds for key research and development plans shall be appropriated in a timely manner in accordance with the provisions of the centralized payment system of the state Treasury.When transferring funds step by step, no undue delay shall be allowed.

Article 18 the units in charge of the project shall strictly implement relevant national, provincial financial regulations and financial system, to implement the legal person responsibility, establish a sound system of internal management of project funding and reimbursement regulations, clear internal management authority and approval procedures, improve the internal control mechanism construction, strengthen the performance evaluation of funds use, safety standards to ensure funds use efficiency.

Article 19 the project undertaking unit shall establish and perfect the scientific research financial assistant system, and provide specialized services for scientific research personnel in the aspects of project budget preparation and adjustment, capital expenditure, financial final accounts and acceptance.

Article 20 the project undertaking unit shall incorporate the project funds into the unified financial management of the unit, and separately calculate the provincial financial funds and funds from other sources to ensure that the funds are used exclusively.To ensure the timely and full availability of funds from other sources as promised.

Article 21 a project undertaking unit shall establish an information disclosure system, disclose the project establishment, main researchers, fund use (mainly indirect expenses, funds allocated from outside, use of remaining funds, etc.), purchase of large instruments and equipment, and project research results, etc. within the unit, and accept internal supervision.

Article 22 the project undertaking unit shall strictly implement the relevant expenditure management system of the state or province.The expenditure that should be settled by "official business card" shall be implemented in accordance with relevant provisions on settlement of official business card.In principle, the equipment fee, bulk material fee, testing and processing fee, labor fee and expert consultation fee shall be settled through bank transfer to strictly control cash expenditure items.If * or financial * cannot be obtained in the field investigation, psychological test and other scientific research activities, reimbursement can be made according to the actual amount on the premise of ensuring authenticity.

Article 23 projects, the unit shall be in strict accordance with the scope and standards for spending money spending, shall not be adjusted without money, may not use the false * taking money, not by fabricating the labor contract, fictional list false collecting labor and expert consulting fees, not through fictional test assay content, improve test laboratory expenses standard test methods such as illegal spending assay processing, shall not be arbitrarily change account spending, revise proof of charge to an account, it is strictly prohibited in any way use the project funds expenses shall be borne by the individual's related expenses and pay all fines, donations and sponsorship, investment, etc.

Article 24 the project undertaking unit shall execute the project in accordance with the budget assigned to it.During the research period of the project, the remaining funds of the year will be carried forward to the next year for further use.The total budget of the project remains unchanged. Except for the equipment cost, the right to adjust the cost of other subjects in the direct cost of the project shall be delegated to the project undertaking unit.If the total amount of the project budget remains unchanged, budget adjustments are made among the participating units, and the participating units are increased or decreased, the project undertaking unit shall submit an application to the provincial science and technology department level by level, and the provincial science and technology department shall, after examination and evaluation, approve the application according to relevant regulations.The total budget of indirect expenses shall not be increased, and the direct expenses may be reduced after the project undertaking unit and the project leader reach a consensus.

Article 25 the project undertaking unit shall, before the end of November each year, formulate the use of the project fund and submit it together with the annual implementation of the project to the competent department of the project. The competent department of the project shall summarize the information and submit it to the provincial science and technology department and the provincial finance department.

Article 26 government procurement, government purchase services, management of state-owned assets and other matters involved in the management of the use of project funds shall be strictly implemented in accordance with relevant provisions.Large scientific instruments and equipment, scientific data and natural scientific and technological resources formed with provincial-level financial funds shall be Shared openly in accordance with regulations.

Article 27 if a project is cancelled or terminated for any reason, the project undertaking unit shall timely clean up its accounts and assets, prepare financial reports and list of assets, and submit them to the provincial science and technology department and the provincial finance department step by step.The provincial science and technology department and the provincial finance department shall organize the inventory processing, confirm and recover the remaining funds (including the conversion income of the purchased materials, materials and instruments), and coordinate the follow-up expenditure of the key research and development plan.

Article 28 after the expiration of the term of project execution, the project undertaking unit shall promptly organize the clearing of accounts and assets, truthfully prepare the final accounts of project funds, and shall not adjust accounts at will to change expenditure or modify accounting vouchers at will.For projects with foreign allocated funds, the cooperative unit shall prepare the final accounts of foreign allocated funds and summarize and prepare the final accounts of project funds according to regulations.

Article 29 after the completion of the task and the acceptance of the project, the remaining funds shall be returned to the project undertaking unit for use in accordance with the provisions.After 2 years did not use up, take back according to the regulation.If the project fails to pass the acceptance inspection or the project passes the acceptance inspection after rectification, the remaining funds shall be recovered according to the provisions.

Chapter vi performance and supervision and management

Article 30 the funds of the key r&d plan shall be managed by performance objectives, and the provincial science and technology department, the project competent department and the project undertaking unit shall, according to their respective responsibilities, conduct performance monitoring and performance evaluation on the implementation of the project and the use of the funds.The result of performance evaluation is an important basis for provincial financial support in the future.


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