Notice of the Ministry of Finance and the Ministry of Science and Technology on Adjusting Some Provisions of the Administrative Measures for the Dedicated Scientific Research Funding for National Science and Technology Programs and Public Welfare Sectors

财政部、科学技术部关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知

Promulgating Institution:Ministry of Finance;Ministry of Science and Technology

Document Number: Cai Jiao [2011] No. 434

Promulgating Date: 09/14/2011

Effective Date: 09/14/2011

颁布机关: 财政部; 科学技术部

文      号: 财教[2011]434号 

颁布时间: 09/14/2011

实施时间: 09/14/2011

Text

正文

To all ministries and commissions of, and the institutions directly under the State Council, the Xinjiang Construction and Production Corps, the finance departments (bureaus) and departments (commissions or bureaus) of science and technology of all provinces (autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan), and relevant entities, 

In 2006, the Ministry of Finance and the Ministry of Science and Technology jointly formulated the Administrative Measures for the Dedicated Funding for Key National Basic Research and Development Programs, the Administrative Measures for the Dedicated Funding for National Science and Technology Supporting Programs, the Administrative Measures for the Dedicated Funding for the National High Technology Research and Development Program (Program 863) and the Trial Administrative Measures for the Dedicated Funding for Scientific Research in Public Welfare Sectors (Cai Jiao [2006] No. 159, No. 160, No. 163 and No. 219; hereinafter collectively referred to as the "Funding Administrative Measures"). With a view to further reforming and strengthening the administration of funding for scientific research, and clarifying and resolving certain issues arising during the implementation of the Funding Administrative Measures, relevant issues concerning the administration and use of the funding for relevant projects of national science and technology programs and special scientific research programs in public welfare sectors (hereinafter collectively referred to as the "Project") are hereby notified as follows:

    国务院各部委、各直属机构,新疆生产建设兵团,各省(自治区、直辖市、计划单列市)财政厅(局)、科技厅(委、局),有关单位:

    2006年,财政部、科技部共同制定了《国家重点基础研究发展计划专项经费管理办法》、《国家科技支撑计划专项经费管理办法》、《国家高技术研究发展计划(863计划)专项经费管理办法》和《公益性行业科研专项经费管理试行办法》(财教[2006]159号、160号、163号和219号,以下简称《经费管理办法》)。为进一步改革和加强科研经费管理,针对《经费管理办法》执行过程中存在的需要进一步明确和解决的问题,现就相关国家科技计划课题和公益性行业科研专项项目(以下统一简称课题)经费管理和使用的有关事项通知如下:

1. Adjusting the scope of expenditure of Projects       

To adapt to the needs of scientific research activities and fulfill the requirements of scientific and refined financial management, an indirect costs compensation mechanism shall be set up for Projects, under which the funding for the Projects will be divided into direct expenditure and indirect expenditure. 

1. Direct expenditure shall refer to the costs incurred during the research and development ("R&D") process of the Projects that are directly related to, mainly including the equipment costs, supplies costs, testing and processing costs, fuel and power costs, travel costs, conference costs, international cooperation and exchange costs, costs related to publication/literature/information communication/intellectual property rights, labor costs, expert consulting fees and other relevant expenditure. 

2. Indirect expenditure shall refer to the relevant costs incurred by the entities undertaking the Projects during the implementation process that cannot be listed and disbursed as direct costs, mainly including the existing instruments, equipment and housing spaces provided by the said entities for the research of the Projects, the consumption of water, electricity, gas and heating, subsidies for relevant administrative costs, and performance expenditure. Performance expenditure shall refer to the relevant expenditure arranged by the said entities for the purpose of enhancing the performance of scientific research. 

A gradual excess regressive ratio shall be applied to indirect costs to control the overall amount thereof. Indirect costs shall be determined at an amount not exceeding a certain percentage of the funding for a Project after deduction of the equipment procurement cost. Specifically: 

No more than 20% for the part of up to RMB 5 million; 

No more than 13% for the part exceeding RMB 5 million but no more than RMB 10 million; and 

No more than 10% for the part exceeding RMB 10 million. 

The performance expenditure among the indirect costs may not exceed 5% of the direct costs after deduction of the equipment procurement. 

Indirect costs shall be calculated and determined in a uniform manner on a Project basis. The entity undertaking a Project and the Project partners shall consult with each other to come up with an allocation plan according to their respective research assignments and their respective funding amount. The allocation plan shall be clearly set forth in the budget statement of the Project, and be incorporated into their respective financial and accounting systems for uniform management and coordinated arrangement and use. The performance expenditure shall be arranged in a coordinated manner by the relevant entities pursuant to applicable State provisions on the basis of research performance appraisal and by taking into consideration the specific performance of the research staff. The entity undertaking the Project and the Project partner are not allowed to, under any name, accrue, list and disburse relevant costs repeatedly from its Project funding beyond the already determined amount of indirect costs. 

       一、调整课题经费开支范围

    为适应科研活动规律的需要,落实财政科学化精细化管理要求,建立课题间接成本补偿机制,将课题经费分为直接费用和间接费用。

    1.直接费用是指在课题研究开发过程中发生的与之直接相关的费用,主要包括设备费、材料费、测试化验加工费、燃料动力费、差旅费、会议费、国际合作与交流费、出版/文献/信息传播/知识产权事务费、劳务费、专家咨询费和其他支出等。

    2.间接费用是指承担课题任务的单位在组织实施课题过程中发生的无法在直接费用中列支的相关费用。主要包括承担课题任务的单位为课题研究提供的现有仪器设备及房屋,水、电、气、暖消耗,有关管理费用的补助支出,以及绩效支出等。其中绩效支出是指承担课题任务的单位为提高科研工作绩效安排的相关支出。

    间接费用使用分段超额累退比例法计算并实行总额控制,按照不超过课题经费中直接费用扣除设备购置费后的一定比例核定,具体比例如下:

    500万元及以下部分不超过20%;

    超过500万元至1000万元的部分不超过13%;

    超过1000万元的部分不超过10%。

    间接费用中绩效支出不超过直接费用扣除设备购置费后的5%。

    间接费用按课题统一核定,由课题承担单位和课题合作单位根据各自承担的研究任务和经费额度,协商提出分配方案,在课题预算(书)中明确,并分别纳入各自单位财务统一管理,统筹安排使用。其中绩效支出,应当在对科研工作进行绩效考核的基础上,结合科研人员实绩,由所在单位根据国家有关规定统筹安排。课题承担单位和课题合作单位不得在核定的间接费用以外再以任何名义在课题经费中重复提取、列支相关费用。

2. Reinforcing budget preparation and budget review

The entity applying for the establishment of a Project shall prepare its budget for the Project funding in a scientific, reasonable and truthful manner on the basis of thorough study and understanding of the Funding Administrative Measures, according to the R&D characteristics and actual needs of the Project R&D and by following the principles of policy compliance, objective relevance and economic rationality. Each expenditure item among the direct costs of the Project may not simply be listed pro rata. Specifically, the budget for labor costs is not subject to any percentage limit. Therefore, the applying entity shall prepare such budget in a scientific, reasonable and truthful manner based on its actual situations and the total amount of work hours spent by relevant personnel in participating in the Project, and shall use the budget within the expenditure scope prescribed by the Funding Administrative Measures. The budget for expert consulting fees shall be prepared in a truthful manner pursuant to the standards specified in the Funding Administrative Measures. In preparing the budget for equipment procurement costs, due attention shall be paid to strictly controlling equipment procurement, encouraging the sharing, trial manufacturing and rent of special-purpose instruments and equipment, and upgrading and retrofitting existing instruments and equipment. Where procurement is genuinely necessary, the applying entity shall separately state the necessity of the procurement, the utilization of existing equipment of the same type, and the sharing scheme for the equipment to be procured. 

When evaluating and review the budget for Project funding, relevant intermediaries and consulting experts shall put forward scientific and reasonable budget review opinions, and may not simply reduce the budget for the direct costs of the Project pro rata. A communication and feedback mechanism for the review and evaluation of Project funding shall be established and improved.

       二、强化预算编制和评估评审要求

    课题申请单位应当在认真学习理解《经费管理办法》的基础上,根据课题研究开发任务的特点和实际需要,按照政策相符性、目标相关性和经济合理性的原则,科学、合理、真实地编制课题经费预算。课题直接费用各项支出不得简单按比例编列。其中,劳务费预算没有比例限制,课题申请单位应当结合单位实际和相关人员参与课题的全时工作时间,科学合理、实事求是地编制,并严格按照《经费管理办法》规定的开支范围使用;专家咨询费预算应当按照《经费管理办法》规定的标准据实编制;设备费预算编制中应当注意严格控制设备购置,鼓励共享、试制、租赁专用仪器设备以及对现有仪器设备进行升级改造,确有必要购买的,单位应当对拟购置设备的必要性、现有同样设备的利用情况以及购置设备的开放共享方案等进行单独说明。

    课题经费预算评估评审中,有关中介机构和咨询专家应当科学合理地提出预算审核建议,不得简单化地按比例核减课题直接费用预算。建立健全课题经费预算评估评审的沟通反馈机制。

3. Strengthening the administration over fund appropriation and fund balance and surplus

The Ministry of Science and Technology and relevant competent departments shall organize relevant work such as the initiation of Projects in advance pursuant to the provisions on departmental budget management, and promptly submit the suggestions on budgetary arrangements to the Ministry of Finance in accordance with the time limit for the preparation and submission of departmental budget, so as to improve the availability of budgetary funds at the beginning of each year. The Ministry of Finance shall promptly examine the suggestions and allocate the budgets for Project Funding in the form of departmental budgets. The Ministry of Science and Technology and relevant competent departments shall disburse the funds in a timely manner in accordance with relevant provisions on fiscal and treasury management. Before the Ministry of Finance issues official replies to departmental budgets, funds may be appropriated in the amount of 1/4 of the adjusted departmental budget for second-time submission as from January 1. 

An entity undertaking a Project shall apply for budget according to the actual needs of the annual implementation of the Project, reasonably arrange relevant expenditure pursuant to the principle of thriftiness, reduce the balance and surplus of the budgetary funds to the greatest extent possible, and enhance the execution efficiency of the annual budget of the Project. 

The management of the balance and surplus of Project budget shall be governed by relevant provisions under the Funding Administrative Measures. The balance of Project budget shall refer to the balance after deduction of the annual actual expenditure from the Project annual budget not used up. During the research of the Project, the entity undertaking the Project shall carry forward such balance for use in the following year in accordance with relevant provisions. The surplus of Project budget shall refer to the amount remaining after deduction of the total expenditure from the total budget of the Project when the Project ends or is otherwise terminated. The surplus of funding of a Project terminated due to certain reasons shall also include the proceeds from the disposal of materials, instruments and equipment already procured. The Ministry of Science and Technology or relevant competent departments shall withdraw such funding surplus via the original channels in accordance with the provisions of the Ministry of Finance on the carry-over of fiscal appropriation and the management of funding surplus.

       三、加强资金拨付和结存结余经费的管理

    科技部、相关主管部门应当按照部门预算管理的规定,提前组织课题立项等相关工作,并按照部门预算编报的时间要求及时将预算安排建议报送财政部,提高年初预算到位率。财政部及时审核并通过部门预算下达课题经费预算。科技部、相关主管部门应当按照财政国库管理有关规定及时支付资金,财政部正式批复部门预算前可以从1月1日起按“二上”预算数的1/4支付资金。

    课题承担单位应当根据课题年度实施的实际需要申请预算,本着勤俭节约的原则合理安排支出,最大限度地减少资金的结存结余,提高课题年度预算的执行效率。

    课题结存结余经费的管理按照《经费管理办法》有关规定执行。课题结存经费是指未完成课题年度经费预算减去年度实际支出后的余额,课题在研期间,结存经费应当留由课题承担单位结转下一年度按规定继续使用。课题结余经费是指课题结束或因故终止时,课题经费总预算减去实际总支出后的余额,因故终止课题结余经费还应当包括处理已购物资、材料及仪器、设备的变价收入。课题结余经费应当按原渠道收回科技部或相关主管部门,由科技部或相关主管部门按照财政部关于财政拨款结转和结余资金管理的有关规定执行。

4. Simplifying the procedures for budget adjustments 

(1). Such issues as the adjustment of the total amount of Project budgets, and the change of the entities undertaking Projects shall be submitted to the Ministry of Finance for approval by following the previously adopted procedures. 

(2). Where the total amount of the budget for a Project under a national science and technology program remains unchanged, issues such as the budgetary adjustment between Project partners and the addition or reduction of budgets for Project partners shall be submitted to the Ministry of Science and Technology for approval by following the previously adopted procedures. 

(3). Where the total amount of the budget for a Project remains unchanged, if the budget for the materials costs, testing and processing costs, fuel and power costs, costs related to publication/literature/information communication/intellectual property rights and other expenditure needs to be adjusted, the research team and the Project leader shall submit relevant applications according to the actual needs of the research activities during Project implementation, which applications shall be examined and approved by the entity undertaking the Project and be confirmed by the Ministry of Science and Technology or relevant competent departments when performing mid-term financial inspection or final financial acceptance. As a general rule, the budget for equipment costs, travel costs, conference costs, international cooperation and exchange costs, labor costs and expert consulting fees may not be increased. Where any reduction thereof is necessary, the above-mentioned procedures may be followed to use the reduced amount to cover other aspects of Project expenditure. Indirect costs may not be adjusted.

       四、简化预算调整程序

    1.课题预算总额调整,课题承担单位变更等应当按原程序报财政部批准。

    2.相关国家科技计划课题总预算不变,课题合作单位之间以及增加或减少课题合作单位的预算调整,应当按原程序报科技部批准。

    3.课题总预算不变的情况下,直接费用中材料费、测试化验加工费、燃料动力费、出版/文献/信息传播/知识产权事务费、其他支出预算如需调整,课题组和课题负责人根据实施过程中科研活动的实际需要提出申请,由课题承担单位审批,科技部或相关主管部门在中期财务检查或财务验收时予以确认。设备费、差旅费、会议费、国际合作与交流费、劳务费、专家咨询费预算一般不予调增,如需调减可按上述程序调剂用于课题其他方面支出。间接费用不得调整。

5. Reinforcing the duties of Project undertaking entities and Project partners

(1). An entity undertaking a Project is the party responsible for using and managing the Project funding. Therefore, it shall establish and improve the funding management system, perfect its internal control and supervision and restraint mechanism, make stringent examination and approval of Project budget adjustment, submit the application for final financial acceptance as scheduled, cooperate with relevant sides in financial audit and final financial acceptance, promptly undergo financial settlement formalities as required, take effective measures to ensure the full support provided for the Project by science and technology authorities, finance departments and other administrative authorities, and actively promote the open and sharing of existing research instruments and equipment and other available research conditions for the Project. 

Project partners shall separately account for their respective Project funding and self-raised funding in accordance with the Funding Administrative Measures and voluntarily subject themselves to relevant supervision and inspection. 

Project undertaking entities and Project partners shall strictly follow the provisions of the State on government procurement, bidding and bids, and assets management. The fixed-assets formed as a result of the use of Project funding by administrative and public institutions shall be State-owned assets which are generally used and managed by relevant entities despite that the State shall be entitled to make allocation and adjustment. The fixed-assets formed as a result of the use of Project funding by enterprises shall be governed by the General Financial Rules of Enterprises. 

(2). The entity undertaking a Project and the Project partners shall reinforce the management of indirect costs pursuant to relevant State provisions and formulate specific management measures. They shall also adhere to the principle of openness, fairness and impartiality to reasonably plan and arrange the performance expenditure in a coordinated manner so as to enhance the performance of the research personnel. 

(3). The entity undertaking a Project shall, in a timely manner, approve and appropriate the funding for the Project partners according to the prescribed budget, and strengthen the supervision and administration over its appropriations. Neither it nor the Project partners may engage in multi-level re-appropriations or re-appropriations in disguised forms.

       五、强化课题承担单位和课题合作单位的职责

    1.课题承担单位是课题经费使用和管理的责任主体,应当建立健全经费管理制度,完善内部控制和监督制约机制,严格课题预算调整审批程序,按时提出财务验收申请,配合做好财务审计、财务验收等工作,及时按规定办理财务结账手续,并采取有效措施切实保障科研、财务、行政等管理部门对课题实施的全面支撑,积极推动本单位现有仪器设备等科研条件对课题的开放共享。

    课题合作单位应当按照《经费管理办法》的规定,对课题经费和自筹经费分别单独核算,自觉接受有关监督检查。

    课题承担单位和课题合作单位应当严格执行国家关于政府采购、招投标、资产管理等的规定。行政事业单位使用课题经费形成的固定资产属于国有资产,一般由单位进行使用和管理,国家有权进行调配。企业使用课题经费形成的固定资产,按照《企业财务通则》等相关规章制度执行。

    2.课题承担单位和课题合作单位应当按照国家有关规定强化间接费用的管理,制定具体的管理办法。遵循公开、公平、公正的原则,合理统筹安排绩效支出,提升科研人员工作绩效水平。

    3.课题承担单位应当及时按预算核拨课题合作单位经费,并加强对外拨经费的监督管理。课题承担单位和课题合作单位不得层层转拨、变相转拨经费。

6. Strengthening supervision and inspection 

(1). The Ministry of Finance, the Ministry of Science and Technology and relevant competent departments shall, in accordance with the provisions on division of duties under the Funding Administrative Measures, perform supervision and inspection over Project funding by various means such as special audit, mid-term financial inspection, final financial acceptance and performance appraisal, severely deal with and punish all kinds of illegal or irregular use of Project funding, and effectively maintain the authority of financial and economic regulations. 

(2). A credit management mechanism shall be established and improved. The Ministry of Science and Technology and relevant competent departments shall appraise and record the credibility of Project undertaking entities, Project partners, Project leaders, research personnel, intermediaries and consulting experts in terms of the use and management, and review and evaluation of Project funding, and such records shall serve as important bases for them to participate in the scientific research and review and evaluation of future national science and technology programs and special scientific research in public welfare sectors. (3). Active efforts shall be made to promote information disclosure. The Ministry of Science and Technology and relevant competent departments shall promptly disclose the budgetary arrangements for non-classified Projects for public supervision, gradually experiment with the establishment of a Project performance disclosure system, and actively push for the disclosure of the malpractices of irregular use of Project funding. The entity undertaking a Project shall gradually establish a Project information disclosure system, and make internal disclosure of such information as the composition of the Project research team, the procurement of Project equipment, the adjustment of the budget, outbound appropriations, and the use of indirect costs. 

This Notice shall come into effect on the date of promulgation. Other relevant provisions on funding management shall still be governed by the Funding Administrative Measures. In the event of any discrepancy between the provisions therein concerning the positioning of national science and technology programs, the qualifications of Project undertaking entities and the organization of Projects and those under relevant administrative measures for national science and technology programs, the latter shall prevail. In the case of a Project whose total budget was approved between January 1, 2011 and the promulgation of this Notice, the budgets of sub-items may be adjusted accordingly in accordance with Article 1 herein, provided that the approved amount of the overall budget remains unchanged. All relevant departments and entities shall strengthen the management of the dedicated funds and effectively enhance the efficiency of fund utilization in accordance with this Notice and the Funding Administrative Measures. Any questions in the enforcement of this Notice shall be promptly communicated to the Ministry of Finance and the Ministry of Science and Technology in official letters. In light of the enforcement of this Notice and relevant administrative policies for scientific research funds, the Ministry of Finance and the Ministry of Science and Technology will select a few typical entities for follow-up and guidance to promote the implementation of policies, and summarize and appraise the effects of the policies implemented. 

Ministry of Finance

Ministry of Science and Technology

September 14, 2011

       六、加强监督检查

    1.财政部、科技部、相关主管部门按照《经费管理办法》规定的职责分工对课题经费通过专项审计、中期财务检查、财务验收、绩效评价等多种方式实施监督检查，严肃处理各类违法违规使用经费的行为，切实维护财经法规的严肃性。

    2.建立健全信用管理机制。科技部、相关主管部门对课题承担单位和课题合作单位、课题负责人等科研人员、中介机构和咨询专家在经费管理使用、评估评审方面的信誉度进行评价和记录，作为今后参加国家科技计划和公益性行业科研专项科研和评估评审等活动的重要依据。

    3.积极推进信息公开。科技部、相关主管部门应当及时对非涉密课题预算安排情况进行公示，接受社会监督;逐步探索建立课题绩效情况公示制度;积极推进对违规使用科研经费的行为进行公开。课题承担单位应当逐步建立课题信息公开制度，在单位内部对课题组人员构成、课题设备购置、预算调整、外拨经费、间接费用使用情况等进行公开。

    本通知自发布之日起施行。经费管理的其他有关规定，仍按照《经费管理办法》执行，其中涉及相关国家科技计划的定位、承担单位资质、课题组织等方面与相关国家科技计划管理办法规定不一致的内容，以相关国家科技计划管理办法为准。对于2011年1月1日至通知发布期间批复总预算的课题，在批复预算总额不变的前提下，分科目预算可按本通知第一条规定相应调整。各有关部门和单位要按照本通知和《经费管理办法》的要求，加强专项经费管理，切实提高经费使用效益。执行中若有问题，请及时函告财政部、科技部。财政部、科技部将针对本通知及有关科技经费管理政策实施情况，选择有代表性的单位，进行跟踪、指导和推动政策落实，总结、评估政策实施效果。

    财政部

   科技部

    二O一一年九月十四日