Measures for the administration of public expenditure

Measures for the Administration of Public Expenditure Article 1 These Measures are formulated in accordance with relevant laws and regulations and the Provisions of the Ministry of Finance on the Administration of Public Health Service Subsidies (hereinafter referred to as subsidies).

Article 2 The term "subsidy funds" as mentioned in these Measures refers to the subsidy funds arranged by the central government through special transfer payments to support the implementation of basic public health service projects and major public health service projects in various places.

Article 3 Basic public health services are public health services provided free of charge to all urban and rural residents. Major public health service projects are public health service projects aimed at specific populations or special public health problems. The specific contents of basic public health service projects and major public health service projects shall be determined by the National Health and Family Planning Commission, the State Food and Drug Administration of the United States, and state administration of traditional chinese medicine in conjunction with the Ministry of Finance according to the relevant requirements and annual tasks of deepening the reform of the medical and health system, the development plan of health undertakings and the financial budget.

Article 4 The allocation and management of funding shall follow the following principles:

(1) Reasonable planning and scientific demonstration. Reasonable planning of public health service projects, scientific demonstration of the feasibility and necessity of the project.

(2) Unified distribution and hierarchical management. Grant funds are uniformly distributed by the central government, and specific projects are implemented by health and family planning, food and drug supervision and Chinese medicine departments at all levels.

(3) Pay attention to performance and link quantity with effect. Strengthen the performance management of public health service subsidy funds, and establish a mechanism linking performance evaluation results with fund allocation.

General rules for current account management of enterprises. Article 1 In order to strengthen the current account management of institutions directly under the Shanghai Municipal Education Commission (hereinafter referred to as institutions directly under the Shanghai Municipal Education Commission), standardize the execution of funds, ensure the safety of funds and improve the efficiency in the use of funds, these Measures are formulated in accordance with the Accounting Standards for Institutions (for Trial Implementation) and other relevant laws and regulations, and in combination with the specific conditions of institutions directly under the Shanghai Municipal Education Commission. Article 2 Current accounts of directly affiliated institutions mainly include various receivables and payables. Two. Receivables Article 3 The receivables of directly affiliated institutions include bills receivable, accounts receivable, prepayments, other receivables, loans and other creditor's rights businesses, and the unit shall manage the creditor's rights business according to the following provisions: 1. Bills receivable are commercial bills received by the unit due to business activities, including commercial acceptance bills and bank acceptance bills. When a company obtains a commercial bill, in addition to accounting treatment in accordance with the provisions of the unified accounting system, it should also make supplementary registration in the memorandum book, including detailed information such as the type of bill receivable, date of issue, face value, payer, acceptor, endorser, maturity date, date of collection, recovery amount, custodian of the bill receivable, etc. If the company discounts the unexpired bills receivable to the bank, it shall also register the relevant information of bill discount. Two, accounts receivable is the unit to provide services, to carry out paid services and sales of products and other businesses should be charged to the purchase unit. The unit shall promptly collect the money in accordance with the payment method and time limit agreed in the sales contract, and the overdue money shall be collected by the relevant responsible person, and the collection record shall be made. At the end of the year, on the basis of clean-up, a written consultation letter will be issued to confirm one by one. 3. Prepayment refers to the money paid by the unit to the supplier according to the procurement and labor service contracts. Units should pay at the same time, the supply of goods and services to implement special inspection, timely settlement of overpayment and underpayment. 4. Other receivables refer to the funds temporarily borrowed or paid by the company due to work needs, as well as various receivables and temporarily paid to other units or individuals due to non-operating business, such as travel expenses, reserve funds, advance withdrawals, etc. For temporary loans, the application approval procedures shall be performed according to the expenditure channels and loan amount, and temporary payment vouchers shall be filled in as required. Except for travel expenses, reserve funds and labor expenses, if the amount of loans or advances is more than 1 000 yuan, the bank transfer settlement method should generally be adopted. All kinds of loans should be reported in time, generally not exceeding 1 month. If it is necessary to work overtime due to special circumstances, it should be indicated on the temporary payment voucher when handling the loan procedures and approved by the person in charge of the unit. If the loan is not settled within the time limit, the unit finance will issue a written reminder to the loan manager, and stop the relevant personnel from continuing to handle the loan before the loan is settled. At the end of the year, the balance of other receivables should be cleared one by one, and the expenditure should be confirmed according to the cash basis principle. 5. Lending refers to the money that the unit lends to its independent accounting enterprises and institutions for temporary turnover. When handling loan business, a loan agreement must be concluded to stipulate the purpose of the loan and the repayment period. For loans used across the year, the written confirmation procedures for loans should be handled at the end of the year; Unit finance should regularly check the use of loans of affiliated enterprises and institutions, and urge the loans to be returned on schedule. Three. Accounts payable Article 4 Accounts payable of directly affiliated institutions include debt business such as notes payable, accounts payable, accounts received in advance, other accounts payable, escrow funds, etc. The unit shall manage the debt business according to the following provisions: 1. Notes payable are commercial bills issued and accepted by the unit when foreign debts occur, including bank acceptance bills and commercial acceptance bills. When a company issues a commercial bill, in addition to accounting treatment in accordance with the provisions of the unified accounting system, it should also make supplementary registration in the memorandum book, including detailed information such as the types of bills payable, date of issue, maturity date, par value, payee, payment date and amount. After the bills payable are paid off at maturity, they shall be written off one by one in the memorandum book. Two, accounts payable is the unit due to the purchase of goods or services and other funds. And should be paid to the supplier. The unit should pay in time according to the payment method and time limit agreed in the sales contract, and implement the relevant responsible person to find out the reasons for overdue payment; For the money that cannot be paid, the relevant responsible person shall put forward a written explanation and report it to the person in charge of the unit for examination and approval before centralized cleaning. At the end of the year, accounts payable should be cleared and confirmed one by one. 3. Accounts received in advance refer to the money received in advance by the unit from the purchasing unit or the labor service receiving unit according to the contract. The unit shall, at the same time of collecting money, implement the supply of goods and services, and handle the settlement procedures of the money in time. 4. Other payables refer to various payables due to various non-operating businesses and temporary receipts received from other units or individuals. The unit shall pay in time according to the legal bills provided by the parties. At the end of the year, the balance of other payables should be cleared one by one, and the income should be recognized according to the cash basis principle. Five, escrow funds are entrusted to manage all kinds of funds, including party fees, tour fees, academic dues, trade union dues, etc. At the end of the year, the balance of escrow funds should be checked with the relevant departments, and it is generally not allowed to carry forward to confirm income or expenditure. Four. Management and supervision Article 5 Institutions directly under the central government shall strengthen the unified management of current accounts such as creditor's rights and debts, and establish a regular check and confirmation mechanism to prevent the misappropriation and illegal operation of unit funds and ensure the safety of funds. Article 6 The institutions directly under the central government shall make a special explanation on the current accounts over 65,438+0 in the annual financial analysis report, explaining the time and reason of bad debts, the collection and dunning and their implementation, and putting forward opinions on the handling of current accounts. Article 7 If it is really necessary for institutions directly under the central government to write off all kinds of accounts receivable that cannot be recovered for a long time, the relevant responsible person shall submit a written report on the application for writing off bad debts, which shall be reviewed by the financial department of the unit, submitted to the audit and supervision department of the unit for review, submitted to the collective discussion of individual government leaders, put forward handling opinions, and submitted to the superior competent department and the financial department for approval. Eighth affiliated colleges and secondary schools at the same time. Article 9 These Measures shall be implemented as of the date of release of archives. Article 10 The Shanghai Municipal Education Commission shall be responsible for the interpretation of these Measures. Shanghai Municipal Education Commission 2007 1 Month 3 1 Day.

Measures for the administration of rural public facilities 1. Distribute leaflets listing the punishment measures for damage and the benefits of reporting. 2. Arrange a meeting of the village party secretary to explain public affairs. I know so much about the utility of the facilities and the distribution of the facilities to farmers (for example, who is responsible for the maintenance of irrigation wells in their geographical locations or who is responsible for the care of residents around the wells), that is, who benefits and manages them. Although I am a farmer, I also know that some public facilities are difficult to manage, because they hate officials too much, because officials try their best to ask for money. The problem is not how to manage them, but what the managers bring them and what they get. Otherwise, it is a good management method!

Management measures for payment of project funds Pay the project funds in strict accordance with the schedule and the agreement in the project contract, obtain the documents related to the project progress, which are confirmed by the construction party, the supervisor and the owner, and sign the approval process of the internal payment leader of the company.

The company requires the preparation of expense reimbursement management regulations and expense management methods. Is there a difference between the two? I think the solution to a content is similar, but not exactly the same. Among them, the Management Regulations on Expense Reimbursement focuses on how, when and which expenses can be reimbursed, while the Management Measures on Expense focuses on which channel and account the expenses are paid from.

Measures for the Administration of Re-loans for Supporting Agriculture

Chapter I General Principles

Article 1 These Measures are formulated in order to strengthen the guiding role of the People's Bank of China as a window, make full use of monetary policy tools, better support rural credit cooperatives (hereinafter referred to as rural credit cooperatives) in this area, give play to the role of farmers' micro-credit loans in supporting agriculture, rural areas and farmers, steadily promote the construction of rural credit villages and towns, and ensure the realization of agricultural development, farmers' income increase and rural stability.

Article 2 The monetary policy tools mentioned in these Measures refer to the refinancing of rural credit cooperatives by the People's Bank of China (hereinafter referred to as refinancing) and interest rates.

Article 3 The term "refinancing" as mentioned in these Measures refers to the loans granted to rural credit cooperatives by the People's Bank of China in order to solve their reasonable capital demand for farmers' loans.

Article 4 The term "micro-credit loans for farmers" as mentioned in these Measures refers to loans granted by rural credit cooperatives to farmers without mortgage or guarantee within the approved quota and time limit.

Chapter II Responsibilities of Party and Government at All Levels

Fifth rural village party branches and villagers' committees should give full play to their functions and actively cultivate and standardize rural microfinance credit evaluation and loan organizations.

Article 6 Party and government organs at all levels should strengthen the supervision, guidance, coordination and service of farmers' micro-credit loans, so as to meet farmers' reasonable loan demand to the maximum extent.

(1) Create a good working atmosphere of "pioneering and innovating, helping and learning from each other, catching up and learning".

(2) Strengthen the propaganda of the national policy of supporting agriculture, urge the rural credit cooperatives to correct the service direction, keep in mind the purpose of running the cooperatives for agriculture, rural areas and farmers, and give priority to farmers' small loans and farmers' joint guarantee loans, so as to effectively help solve the problem of farmers' "loan difficulties".

(3) Cooperate with the People's Bank of China, the banking supervision department and the rural credit cooperatives to form a joint force to create a long-term mechanism of "* * *, the credit cooperatives singing opera, the supervision of the banking regulatory bureau and the guidance of the People's Bank", so as to establish a good work execution mechanism between the local * * * and the financial sector.

(4) Assist the People's Bank of China and the Banking Regulatory Bureau to vigorously implement the rural credit project, fully support the creation of "credit users, credit villages (groups) and credit townships (towns)", create a good credit environment for promoting farmers' micro-credit loans, crack down on and ban rural usury and rural credit cooperatives' evasion of foreign exchange according to law, educate farmers to be honest and trustworthy, and realize "win-win" between farmers and credit cooperatives.

Seventh timely adjustment and enrichment of farmers' micro-credit loans work leading group, the development of county (city), township (town) two levels of farmers' micro-credit loans specific leadership responsibilities and annual assessment objectives, the responsibility to people, rewards and punishments clear. Reward those who have made outstanding contributions to assist rural credit cooperatives in collecting loans and interest, and punish those who are ineffective in their work, forming a good atmosphere of "keeping promises is glorious and breaking promises is shameful", making rural funds virtuous and promoting the sustainable development of small credit loans for farmers.

Chapter III Responsibilities of the People's Bank of China

Article 8 Changji Central Sub-branch of the People's Bank of China (hereinafter referred to as Changji Zhongzhi) shall give full play to the policy service role of refinancing, and use refinancing to incite the development of farmers' microfinance business.

Article 9 Lending shall follow the principles of "quota control, recycling, earmarking and account management".

(a) the refinancing limit reaches below 80% of the county (city) branch, which is a mandatory plan and shall not be broken at any time.

(II) Sub-branches shall, according to the actual operation of the funds for supporting agriculture of rural credit cooperatives under their jurisdiction (the proportion of farmers' loans in the new loans issued by self-raised funds shall not be less than 40%), approve and issue re-loans within the limits, focusing on solving the reasonable capital needs of farmers in planting, breeding, processing, storage and transportation, sales and rural consumer credit of agricultural and sideline products.

(3) Repaying the loan when it is close to the fixed period of agricultural production cycle of farmers (the longest period is no more than 65,438+0 years) (if it cannot be repaid on time due to special reasons, it will be extended with the approval of the branch or central branch, but the cumulative period will not exceed 2 years).

(four) to guide the rural credit cooperatives under their jurisdiction to set up refinancing accounts to ensure earmarking.

Article 10 All branches of the People's Bank of China should actively do a good job in issuing farmers' loan certificates, strengthen research and services, and urge and support the issuance and management of micro-credit loans for farmers in rural credit cooperatives.

(1) Urging rural credit cooperatives to timely calculate the large account of rural capital demand, arrange loans and dispose of funds according to the agricultural season and farmers' production demand, focus on supporting the adjustment of agricultural and rural economic structure and agricultural industrialization, guide farmers to organize production according to market demand, focus on supporting farmers to develop low-cost and quick-acting breeding industry based on local resources, and give financial support to high-efficiency agriculture, characteristic agriculture, ecological agriculture and green agriculture with market and sales.

(2) In-depth research, assist the local banking supervision department to establish a credit evaluation system for farmers according to the local economic development and actual situation, strengthen the evaluation of rural credit users and determine the credit line, actively do a good job in issuing micro-credit loans to farmers, and provide good services for local economic construction.

(three) for rural credit cooperatives to limit or affect the issuance of agricultural loans due to the decline in deposits or insufficient funds, it is necessary to give timely re-loan support.

Article 11 All branches of the People's Bank of China shall establish contact and communication mechanisms with local banking supervision departments, and improve the supervision, management and assessment system of refinancing and microfinance.

(1) Correctly handle the relationship between increasing re-lending support and preventing risks, strengthen the supervision of re-lending for agriculture, ensure the efficient operation of re-lending funds, and safeguard the asset safety of the central bank.

(2) The promotion of farmers' micro-credit loans by rural credit cooperatives within the jurisdiction is an important part of daily supervision, and the whole process of "releasing, managing and collecting" of farmers' micro-credit loans is supervised, and the service direction of rural credit cooperatives supporting agriculture, countryside and farmers is supervised, and whether the principle of farmers' independent application, independent use and independent repayment is truly implemented in the issuance of micro-credit loans, and the implementation of interest rates is supervised, especially the implementation of interest rates for granting farmers' re-loans. Focus on assessing whether the loans of rural credit cooperatives that borrow and refinance are increased, whether the service function of supporting agriculture is enhanced, and whether the financial situation and internal control management are improved.

Chapter IV Responsibilities of Banking Supervision and Regulation Department

Twelfth supervision of rural credit cooperatives, internal control, risk and legal person, but also to supervise rural credit cooperatives to implement national policies, in the case of agricultural funds have not been effectively resolved can not support other industries.

Thirteenth urge rural credit cooperatives to set up a farmers' credit evaluation team, the members of which are mainly rural credit cooperatives staff and farmers' representatives, and at the same time attract the participation of village party branches and village committees, and closely rely on the strength of village party branches and village committees to cultivate and standardize rural microfinance organizations.

Fourteenth rural credit cooperatives should avoid the idea of "loving the poor and the rich" and should not link the credit rating of farmers with the amount of shares.

Fifteenth rural credit cooperatives according to their own business purposes and service direction, shoulder the heavy responsibility of supporting agriculture. On the basis of encouraging farmers to voluntarily participate in shares, we will expand the scope of shares, enrich capital, vigorously absorb deposit funds, increase support for agriculture, and ensure the supply of small credit loans for farmers.

Article 16 Rural credit cooperatives should conscientiously implement the No.1 central policy of supporting agriculture, actively cooperate with local governments to do a good job and provide good services, strive to increase the total amount of deposits, increase the scale of loans, and fully support the capital needs of local rural economic development. It is necessary to improve various internal control systems, set up a special account for re-lending, strengthen the management of re-lending accounts for supporting agriculture, make good use of it, make full use of it and make full use of it, and the accumulated amount of farmers' loans shall not be lower than that of re-lending. The proportion of farmers' micro-credit loans and joint guarantee loans increased by 5 percentage points over the previous year, among which the micro-credit loans of farmers increased by 5-7 percentage points over the previous year, which truly reflected the service direction and policy effect of re-lending to support agriculture.

Article 17 The specific amount of micro-credit loans for farmers shall be determined by rural credit cooperatives according to the local rural economic conditions, farmers' production and operation income, and their own funds. , and reported to the people's Bank of China county (city) branch for approval.

Eighteenth farmers microfinance loan period is determined according to the actual cycle of production and business activities. Generally, loans for small-scale production expenses shall not exceed 1 year in principle, and loans for other farmers shall not exceed 3 years at the longest.

Nineteenth rural credit cooperatives should improve the floating mode of interest rates, reflecting the policy support role of the People's Bank of China's refinancing interest rate leverage. The loan interest rate should be determined according to the specific purpose and actual cycle of each loan, and it cannot be "one size fits all". Based on the benchmark interest rate of the People's Bank of China, this paper objectively defines the floating range of farmers' microfinance interest rate, taking into account factors such as the cost of farmers' aquaculture. According to the current interest rate policy, the floating rate should not exceed 70%, and the loan interest rates of traditional aquaculture and poor households should rise as little as possible.

Chapter V Supplementary Provisions

Article 20 Changji Zhongzhi Branch of the People's Bank of China flexibly adjusts, operates rationally and makes full use of refinancing within its jurisdiction, and plans to link the refinancing quota with the implementation of micro-credit loans for farmers. Zhongzhi depends on whether the micro-credit loans of farmers in counties (cities) have reached the specified proportion and achieved good economic and social benefits, as the basis for increasing or decreasing the re-loan amount of branches in the next year.

Twenty-first rural credit cooperatives do not really adhere to the direction of supporting agriculture, in any of the following circumstances, the People's Bank of China will recover part or all of the refinancing in advance:

(a) in the new loans, the loans issued by farmers themselves are not up to the prescribed proportion.

(two) the cumulative loan amount of farmers is lower than the cumulative loan amount.

(3) Failing to use the refinancing according to the specified purposes.

(4) The loan interest rate for small farmers has reached the peak or the floating ratio is high.

Article 22 These Measures shall be perfected and interpreted by Changji Central Branch of the People's Bank of China and Changji Supervision Branch of the Banking Regulatory Bureau, and shall be implemented as of March 1 2006.

Public * * * budget management focuses on deciding what to do, public * * * revenue and public * * * expenditure management decides how to do it, and public * * * revenue and public * * * expenditure management decides how to do it.

This question is correct.

Public Budget: All public revenue and expenditure plans approved by legislative procedures in the public budget year are national budget types that exist in the market economy and are suitable for public finance.

Characteristics of public budget:

(1) planning

(2) Transparency

(3) comprehensiveness

(4) Legal authority

(5) Political form

Public budget management focuses on deciding what to do, while public revenue and public expenditure management decides how to do it. √

This is an examination of public budget management:

Comprehensive Practice of Public Management

Second, true or false (fill in "√" correctly; The "x" is wrong. This topic * * * small questions, each small question points)

1. Roads are pure public goods. × × 2. People generally hate work by nature and want to escape work whenever possible, which belongs to the hypothesis of Y theory. × × 3. The management level is directly proportional to the management scope. √ 4. "Less * * *, more governance" has become the common feature of western * * * reform. √ 5. The development of horizontal cooperation between local governments has changed the game pattern between central and local governments. In the process of cooperation, local governments often form the same interest group and bargain with the central government together. √√√√√√√√√√√√√√√?????????????????73 × × 8. Because the consumption of public goods is non-exclusive, the market with the price mechanism as the core can't make the production and supply of public goods optimal. √ √ 9. The formation of distribution policy usually involves the conflict between two groups, one of which tries to exert some control over the other. × × × 10. Civil servants in China are divided into two categories: government affairs and affairs. × 1 1. The civil service system is an inevitable product of the development of capitalist mode of production. On the basis of the bourgeoisie's opposition to the feudal monarch's "granting official positions", it summarizes the lessons of the early bourgeois "political party distribution system" and gradually establishes and develops it in order to obtain a stable working system under the conditions of multi-party competition. √√12. Public budget management focuses on deciding what to do, and public revenue and expenditure management decides how to do it. √

How to calculate and use the management method of public maintenance fund Maintenance fund refers to the fund established after the sale of commercial housing and public housing for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires. Maintenance fund, also known as public maintenance fund or special maintenance fund, refers to the fund that the owners of residential properties pay a certain standard amount to a special account for the maintenance of public parts and facilities and equipment in the property area, and authorize the owners' committee to manage and use it in a unified way. The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all their own maintenance funds from the bank. The maintenance fund is combined with a specific house, exists with the existence of the house, and is also lost with the existence of the house, and does not change because of the change of the specific owner. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner. After the expiration of the warranty period, the maintenance fund can only be used when the public parts, facilities and equipment of the property are overhauled, updated or transformed. When the maintenance fund is idle, it shall not be used for other purposes except the purchase of treasury bonds or other funds stipulated by laws and regulations. If there is a special purpose, the property management company can temporarily borrow the reserve fund equivalent to one month's daily maintenance and update cost of the property from the maintenance fund; Unless otherwise agreed in the property management service contract. If the house needs to be overhauled or specially maintained or updated, the advance payment agreed in the construction contract may be withdrawn, but the advance payment shall not exceed 30% of the total project amount. The owners' committee may keep a reserve fund equivalent to one month's activity funds in the account of the property management enterprise, unless otherwise decided by the owners' meeting.

Measures for the administration of student loans Loan conditions:

Have a legal status;

Have a stable economic income, have the ability to repay the loan principal and interest, and have no bad credit record;

There is a legal and effective purchase contract;

If the newly purchased house is used as the maximum mortgage, it must have a legal and effective purchase contract, the age of the house is within 10 years, and the down payment of not less than 30% of the total price of the purchased house has been prepared or paid;

If the mortgage loan has been purchased, the original mortgage loan has been repaid for more than one year, the loan balance is less than 60% of the value of the mortgaged house, and the mortgaged house has obtained the property ownership certificate, and the age of the house is within 10 year;

Being able to provide effective guarantee recognized by the loan bank;

Other conditions stipulated by the lending bank.