Changes in the law. People's Republic of China (PRC) Ministry of Finance 8 1?

Decree number. Ministry of Finance of People's Republic of China (PRC) 8 1

-Financial rules for capital construction

"Financial Rules for Capital Construction" has been deliberated and adopted at the ministerial meeting of the Ministry of Finance, and is hereby promulgated, and shall come into force as of September 0, 2065438.

Minister Lou Jiwei

2065438+April 26, 2006

Financial rules for capital construction

Chapter I General Provisions

Article 1 These Provisions are formulated in order to standardize the financial behavior of capital construction, strengthen the financial management of capital construction, improve the efficiency in the use of financial funds and ensure the safety of financial funds.

Article 2 These Rules shall apply to the capital construction financial behavior of administrative institutions and the capital construction financial behavior of state-owned and state-holding enterprises using financial funds.

Capital construction refers to new construction, continuous construction, reconstruction and expansion, relocation, large-scale maintenance and reconstruction projects and related work with the main purpose of increasing engineering efficiency or expanding production capacity.

Article 3 The financial management of capital construction shall strictly implement the relevant national laws, administrative regulations and financial rules and regulations, adhere to diligence and thrift, do what one can, stress practical results, and correctly handle the relationship between the efficiency of capital use and the supply of funds.

Article 4 The main tasks of financial management of capital construction are:

(a) to raise and use funds for capital construction projects (hereinafter referred to as projects) according to law to prevent financial risks;

(two) the reasonable preparation of the project budget, strengthen budget audit, strict budget implementation;

(three) to strengthen the management of project accounting, standardize and control the project cost;

(four) timely and accurately prepare the financial statements of the project completion, and fully reflect the financial situation of the capital construction;

(5) Strengthen financial control and supervision of capital construction activities and implement performance evaluation.

Article 5 The Ministry of Finance shall be responsible for formulating the financial management system for capital construction and guiding its implementation.

Financial departments at all levels are responsible for the whole process management and supervision of capital construction financial activities.

Article 6

Project departments at all levels (including the first-level budget units, the same below) shall, jointly with the financial department, strengthen the financial management and supervision of the basic construction of their own departments or industries, and guide and urge the project construction units to do a good job in the basic work of financial management of basic construction.

Article 7

The project construction unit shall do the following basic work of financial management of capital construction:

(a) to establish and improve the financial management system and internal control system of the basic construction of this unit;

(two) separate accounting according to the project, in accordance with the provisions of the accounting situation into the unit account books and financial statements;

(three) in accordance with the provisions of the preparation of the project budget, according to the approved project budget (pre) to do a good job in accounting management, timely grasp the construction progress, regular inventory of property and materials, do a good job in accounting data file management;

(four) in accordance with the provisions of the financial department, submit the financial statements and materials of capital construction to the competent department of the project;

(five) timely settlement of the project price, preparation of the final financial accounts of the project completion, and handling the procedures for the delivery and use of assets;

(six) other work required by the financial department and the project department.

In accordance with the provisions of the agency bookkeeping and project agent construction system, the agency bookkeeping unit and the agent construction unit shall cooperate with the project construction unit to do the basic work of project financial management.

Chapter II Management of Raising and Using Construction Funds

Article 8

Construction funds refer to the funds raised and used to meet the needs of project construction, which are divided into financial funds and self-raised funds according to sources. Among them, financial funds include capital construction investment funds and other special construction funds arranged by the general public budget, construction funds arranged by government funds, construction funds obtained by government borrowing according to law, and capital construction projects arranged by state-owned capital operation budget.

Article 9

The management of financial funds shall follow the principle of earmarking, strictly follow the approved project budget, and shall not be misappropriated.

The financial department shall, jointly with the competent department of the project, strengthen the supervision and management of the financial funds of the project.

Article 10

The payment of financial funds shall be carried out in accordance with the relevant provisions of the centralized treasury payment system and the contract, taking into account the budget of the project financial funds, construction progress and other factors.

Article 11

The project construction unit shall control the project investment scale according to the approved project budget, annual investment plan and budget, construction progress, etc.

Article 12

In the decision-making stage, the project construction unit should clarify the source of construction funds, implement construction funds, and reasonably control financing costs. Non-operating project construction funds shall be raised in accordance with the relevant provisions of the state; Operational projects can be raised through multiple channels on the premise of preventing risks.

The division of operating and non-operating nature of specific projects shall be approved by the competent department of the project in conjunction with the financial department according to the purpose of project construction, operation mode and profitability.

Thirteenth approved as a business project, the project construction unit shall, in accordance with the provisions of the state on the capital management of fixed assets investment projects, raise a certain proportion of non-debt funds as project capital.

During the period of project construction, investors of project funds shall not withdraw their investment in any way except for legal transfer and legal termination.

Investors who invest in non-monetary property such as physical objects, intellectual property rights and land use rights at a fixed price shall entrust an asset appraisal institution with professional ability to conduct price appraisal according to law.

Article 14

The financial funds obtained by the project construction unit shall be handled according to the following circumstances:

Business projects with the qualification of enterprise legal person shall be handled in accordance with the relevant state regulations on enterprise finance. Do not have the qualification of enterprise legal person, which belongs to the state direct investment, as the national capital management of the project; Belonging to the investment subsidy, the ownership of the state subsidy shall be implemented in accordance with the provisions, and the project investors shall enjoy it if there are no provisions; Belong to the paid funding, as the project liability management.

The financial discount for operating projects received in the process of project construction will offset the project construction cost; After the completion of the project, it shall be handled in accordance with the relevant provisions of the national financial accounting system.

The financial funds obtained from non-operating projects shall be handled in accordance with the relevant provisions of the financial accounting system of state administrative institutions.

Article 15

Social donations accepted by the project, if there is a donation agreement or the donor has clear requirements, shall be handled in accordance with the agreement or requirements; If there is no agreement or requirement, it shall be handled in accordance with the relevant provisions of the national financial accounting system.

Chapter III Budget Management

Article 16

The project construction unit shall, on the basis of the approved budget, prepare the project budget according to the actual construction fund demand of the project, and control it within the total investment scale, scope and standard of the approved budget.

The project construction unit shall refine the project budget and decompose the annual budget and financial budget requirements of the project. Involving government procurement, the government procurement budget shall be prepared in accordance with the provisions.

The project fund budget shall be incorporated into the departmental budget of the competent department of the project or the unified management of the state-owned capital operation budget. Projects included in the departmental budget should generally be generated from the project library.

Article 17

The project construction unit shall, according to the project budget estimate, construction period, annual investment and self-raised fund plan and all kinds of funds carried forward in previous years, put forward the number of project financial budget proposals, and report them to the financial department after being audited by the competent department of the project according to the prescribed procedures.

The project construction unit shall prepare the budget according to the budget control number issued by the financial department, which shall be submitted to the financial department after being reviewed and summarized by the competent department of the project, and shall be implemented after being reviewed and approved by legal procedures.

Article 18

The project construction unit shall strictly implement the project financial budget. For projects that need to be adjusted due to special circumstances such as suspension of construction, extension, relocation, merger, division and major design changes, the project construction unit shall apply to the financial department for adjusting the financial budget of the project after reporting to the competent department of the project for approval according to the prescribed procedures.

Article 19

The financial department shall strengthen the budget audit and execution management of financial funds and strictly control the budget.

The financial budget arrangement shall be based on the implementation of the financial budget of the previous year, the evaluation opinions of the project budget and the results of performance evaluation. If the financial funds of the project are not implemented according to the budget requirements, they shall be reduced or recovered in accordance with the relevant provisions.

Article 20

The competent department of the project shall, in accordance with the provisions on budget management, urge and guide the project construction unit to do a good job in the preparation, implementation and adjustment of the project financial budget, strictly examine the project financial budget, refine the application for budget and budget adjustment, keep abreast of the implementation trends of the project budget, track and analyze the project progress, and submit the implementation to the financial department as required.

Chapter IV Project Cost Management

Twenty-first construction costs refer to the expenditures arranged by the project construction funds according to the approved construction contents, including construction and installation project investment expenditures, equipment investment expenditures, deferred investment expenditures and other investment expenditures.

Construction and installation project investment expenditure refers to the actual cost of construction and installation project incurred by the project construction unit according to the approved construction content.

Equipment investment expenditure refers to all kinds of equipment expenses actually incurred by the project construction unit according to the approved construction content.

Prepaid investment expenditure refers to the expenses and taxes incurred by the project construction unit according to the approved construction content, which should be apportioned and included in the relevant asset value.

Other investment expenditure refers to the expenditure incurred by the project construction unit in purchasing houses according to the approved construction contents, the expenditure on the purchase, breeding and planting of basic livestock and poultry and trees, the expenditure on the purchase of furniture and appliances for office and daily life, and the expenditure on software research and development, which cannot be included in the software purchase expenditure of equipment investment.

Twenty-second project construction units shall strictly control the scope, standards and expenditure responsibilities of construction costs, and the following expenditures shall not be included in the project construction costs:

(1) Expenditure exceeding the approved construction content;

(2) Expenditure that is not in conformity with the contract;

(3) Illegal charges and apportionment;

(4) Expenditure without invoice or incomplete invoice items, without examination and approval procedures and without signature of responsible personnel;

(five) losses caused by design units, construction units, suppliers and other reasons, as well as losses not submitted for approval according to regulations;

(six) the expenses incurred after 3 months from the date when the project meets the prescribed acceptance conditions;

(seven) other expenses that do not belong to this project.

Article 23

The financial funds used for the preliminary work of the project shall be included in the project construction cost after the project is approved for construction.

Projects that are not approved or cancelled after approval, if any, shall be turned over to the state treasury.

Chapter V Income Management of Capital Construction

Twenty-fourth capital construction income refers to the by-products of various projects formed in the process of capital construction, such as variable price income, load test and trial operation income and other income.

By-product income of engineering construction includes mineral products in mine construction, oil and gas and crude oil gas in oilfield drilling construction, road shadow materials in forestry engineering construction, by-products produced or associated with other projects and experimental products.

Income from load debugging and trial operation includes income from water supply, power supply and heating before water conservancy and electric power construction are handed over to production, income from products before raw materials, electromechanical textiles and agricultural and forestry construction are handed over to production, and income from temporary traffic operation.

Other income includes operational income, in which the overall construction of the project has not been completed or handed over to production, but some projects are simply put into production.

Income from operating projects that meet the acceptance conditions and fail to handle the completion acceptance in time according to the regulations shall not be used as income management of project infrastructure.

Twenty-fifth basic construction income obtained by the project after deducting related expenses and net income after paying taxes according to law shall be handled in accordance with the relevant provisions of the national financial accounting system.

Twenty-sixth project claims, liquidated damages and other income, first used to make up for the project losses, the balance in accordance with the relevant provisions of the national financial accounting system.

Chapter VI Settlement Management of Project Price

Article 27

Project price settlement refers to the settlement of project advance payment, progress payment and completion price according to the contract of capital construction project.

Article 28

The project construction unit shall pay the project funds in strict accordance with the contract and the project price settlement procedures. The settlement of the completion price should generally be completed within 2 months after the completion and acceptance of the project, and the large-scale project should generally not exceed 3 months.

Twenty-ninth the project construction unit may stipulate in the contract with the construction unit that the project quality deposit shall be reserved at a rate not exceeding 5% of the total project settlement price, and shall be liquidated after the expiration of the project delivery defect liability. Construction units with good reputation can use bank guarantee instead of project quality deposit.

Article 30

The competent department of the project shall, jointly with the financial department, strengthen the supervision of the settlement of the project price, focusing on the review of the project bidding documents, the calculation of engineering quantities and various expenses, contract agreements, construction change visas, labor and material price differences, project claims, etc.

Chapter VII Management of Final Accounts of Completion Finance

Article 31

The financial final accounts of project completion are documents that correctly verify the value of project assets and reflect the construction achievements of completed projects. It is the basis for handling asset transfer and property right registration, including final accounts, financial final accounts and related materials.

The financial final accounts of the project completion shall be accurate in figures and complete in content. The requirements for the preparation of final financial accounts shall be stipulated separately.

Thirty-second annual project funds should be included in the final accounts of the department or the final accounts of state-owned capital operation.

Thirty-third after the completion of the project, the project construction unit shall timely prepare the financial final accounts of the project completion, and submit them to the competent department of the project according to the regulations.

Project design, construction, supervision and other units shall cooperate with the project construction unit to do the relevant work.

For large-scale projects with long construction period and many construction contents, if a single project is completed and has delivery conditions, the financial final accounts for the completion of a single project can be compiled, and the financial final accounts for the completion of the project should be compiled after the completion of all projects.

Article 34 Before preparing the final financial accounts for the completion of the project, the project construction unit shall conscientiously do a good job in all kinds of clean-up work, including checking and adjusting accounts, verifying and handling property and materials, realizing creditor's rights and debts, and collecting and sorting files.

Article 35

The project construction unit shall allocate the investment expenses to be amortized to the value of assets delivered, the investment value transferred out and the infrastructure expenses to be written off in a reasonable proportion when preparing the final financial accounts of the project completion.

Thirty-sixth project completion financial accounts audit, examination and approval management responsibilities and procedural requirements shall be determined by the finance department at the same level.

Article 37

The financial department and the competent department of the project shall audit the final accounts of the project before approving them, and may entrust a budget evaluation institution or social intermediary institution with professional ability to audit them. Those who meet the requirements shall be approved within 6 months.

Article 38

In general, unfinished projects are not allowed to be reserved. If it is really necessary to keep unfinished projects, the investment in unfinished projects shall not exceed 5% of the estimated total investment of approved projects.

The competent department of the project shall urge the project construction unit to implement the final accounts project and strengthen the supervision and management of the use of funds for the final accounts project.

Article 39

Projects with completion acceptance conditions should be organized and accepted in time and handed over to production for use.

Fortieth when the affiliation of a project changes, the financial relationship shall be handed over in a timely manner in accordance with the regulations, mainly including the clearing and transfer of various sources of funds, delivered assets, projects under construction, surplus funds, various creditor's rights and debts, etc.

Chapter VIII Asset Delivery Management

Article 41

Asset delivery refers to the act of delivering or handing over the formed assets to the production and use units after the project is completed and accepted.

Assets delivered for use include fixed assets, current assets and intangible assets.

Article 42

After the project is completed and accepted, the procedures for the delivery and use of assets shall be handled in a timely manner, and the accounts shall be adjusted according to the approved final financial accounts of the project.

Forty-third river dredging, waterway regulation, aerial seeding afforestation, returning farmland to forest (grass), closing hills (sand) for afforestation (grass), soil and water conservation, urban greening, repairing damaged roads, slope protection and cleaning and other non-operating projects. , can not form assets, and the expenses that have occurred before the project approval, cancellation and scrapping shall be written off as capital expenditure; If the property right of assets belongs to the unit, it shall be included in the value of assets delivered for use; If the property right of the formed assets does not belong to the unit, it shall be treated as a transferred-out investment.

Non-operating projects such as rural biogas projects, rural safe drinking water projects, rural dilapidated buildings renovation projects, nomad settlement projects, fishermen's landing projects, etc., involve family or personal expenses, form property rights belonging to families or individuals, and write them off as infrastructure expenditures; If the property right of assets belongs to the unit, it shall be included in the value of assets delivered for use; If the property right of the formed assets belongs to other units, it shall be treated as transferred-out investment.

Article 44

Non-operating projects are special facilities supporting the project construction, including special roads, special communication facilities, special power facilities and underground pipelines. If the property right belongs to the unit, it shall be included in the value of the assets delivered for use; If the property right does not belong to the unit, it shall be treated as a transferred-out investment.

In the resettlement compensation for non-operating projects, the physical assets formed by the project construction unit, whose property rights belong to the collective or unit, shall be treated as transferred-out investment; If the property right belongs to immigrants, it will be written off as infrastructure expenditure.

Article 45

The cancellation and scrapping of business projects cannot form the expenditure of assets, and the expenses such as operation and maintenance after delivery included in equipment procurement and system integration (software) shall be handled in accordance with the relevant provisions of the national financial accounting system.

Article 46

Business projects are special facilities supporting the project construction, including special railway lines, special roads, special communication facilities, special power facilities, underground pipelines, special docks, etc. The project construction unit shall clarify the property right relationship with the relevant departments and deal with it in accordance with the relevant provisions of the national financial accounting system.

Chapter IX Management of Surplus Funds

Article 47

The surplus funds refer to the surplus construction funds after the completion of the project, excluding the VAT input tax funds deducted by the project.

Article 48

Surplus funds from operating projects are transferred to related assets of the unit.

The surplus funds of non-operating projects are first used to repay project loans. If there is a balance, according to the part of the project funds that belongs to the financial funds, the finance will be recovered in accordance with the relevant provisions of the budget management system within 3 months after the project is completed and accepted.

Article 49

Among the remaining construction funds formed after the project is terminated, scrapped or not built according to the approved construction content, the financial funds confirmed according to the proportion of the actual source of funds of the project shall be recovered.

Chapter 10 Performance Evaluation

Fiftieth project performance evaluation refers to the financial department and the competent department of the project, according to the set project performance objectives, using scientific and reasonable evaluation methods and standards, to evaluate the standardization and effectiveness of fund raising, use and accounting, as well as the operation effect of the whole process of project construction.

Article 51

Project performance evaluation should adhere to the principles of scientific standardization, fairness and openness, classification and performance-related, and the principle of combining economic benefits, social benefits and ecological benefits.

Article 52

The project performance evaluation should focus on the project construction cost, project cost, investment control, the difference between production capacity and design capacity, debt repayment ability, sustainable operation ability and so on. According to the needs of management and the characteristics of the project, we should choose social benefit index, financial benefit index, project quality index, construction period index, capital source index, capital use index, actual investment payback period index, actual unit production (operation) capacity investment index and other evaluation indexes.

Article 53

The financial department is responsible for formulating the management measures for project performance evaluation, guiding and supervising the project performance evaluation, selecting some projects to carry out key performance evaluation, and publicizing the performance evaluation results according to law. The performance evaluation results serve as an important basis for the budget arrangement and fund allocation of the project financial funds.

Article 54

The competent department of the project shall, jointly with the financial department, formulate specific implementation measures for the performance evaluation of the project in the department or industry, establish a specific performance evaluation index system, determine the project performance objectives, organize the implementation of the performance evaluation of the department or industry, and submit the performance evaluation results to the financial department.

Chapter II XI Supervision and Management

Article 55

Project supervision and management mainly includes the supervision and management of project fund raising and use, budget preparation and implementation, project cost control, project price settlement, preparation and audit of final financial accounts, and asset delivery.

Article 56

The project construction unit shall establish and improve the internal control and project financial information reporting system, and accept the financial supervision and management of the financial department and the competent department of the project according to law.

Article 57

The financial department and the competent department of the project shall strengthen the supervision and management of the project, and adopt the method of combining before, during and after, and combining daily supervision with special supervision to implement the whole process supervision and management of the financial behavior of the project.

Article 58

The financial department shall strengthen the management of assets formed by capital construction financial funds, and carry out the basic work of asset management such as registration, accounting, evaluation, disposal, statistics and reporting of project assets in accordance with the provisions.

Article 59

In violation of these rules, the financial behavior of capital construction shall be investigated for responsibility in accordance with the relevant provisions of the budget law and the regulations on penalties and sanctions for financial violations.

Chapter XII Supplementary Provisions

Article 60

The capital construction financial behavior of public service institutions and social organizations organized by social forces receiving regular state funding, as well as the capital construction financial behavior of non-state-owned enterprises using fiscal funds, shall be implemented with reference to these rules.

These Rules shall apply to the financial behavior of capital construction with loans from foreign governments and international financial organizations. Unless otherwise stipulated by the state, such provisions shall prevail.

Article 61

If the project construction content is only equipment procurement, these rules will not be implemented; If the construction content of the project is mainly the purchase of equipment, houses and other buildings, and some construction and installation projects are attached, the implementation of these rules can be simplified.

If the proportion of financial funds in the project capital of operating projects does not exceed 50%, the project construction unit may simplify the implementation of these rules, but it shall submit relevant financial information to the financial department and the competent department of the project according to regulations. Unless otherwise stipulated by the state, such provisions shall prevail.

Article 62 The central department in charge of projects and the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may, in accordance with these Detailed Rules, formulate specific implementation measures in combination with the projects in their own industries and regions, and report them to the Ministry of Finance for the record.

Article 63 These Rules shall come into force as of September 0, 2065438. Provisions on Financial Management of Capital Construction (Cai Jian [2002] No.394) issued by the Ministry of Finance on September 27th, 2002 and its interpretation shall be abolished at the same time.

Where the relevant provisions formulated by the Ministry of Finance before the implementation of these rules are inconsistent with these rules, these rules shall prevail. Where there are other provisions in General Rules of Enterprise Finance (Order No.41of the Ministry of Finance), Financial Rules of Financial Enterprises (Order No.42 of the Ministry of Finance), Financial Rules of Public Institutions (Order No.68 of the Ministry of Finance) and Financial Rules of Administrative Units (Order No.71of the Ministry of Finance), those provisions shall prevail.

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