Chapter I General Provisions Article 1 The National High-tech Research and Development Plan (the "863" Plan) is a medium-and long-term major scientific and technological development research plan approved by the Central Committee and the State Council and supported by special state financial funds. The non-trade foreign exchange quota of the "863" project (hereinafter referred to as "foreign exchange quota") is appropriated by the state finance to support the international cooperation and exchange of the "863" project. In order to effectively manage the foreign exchange quota and give full play to its benefits, these measures are formulated in accordance with the relevant provisions of the state. Article 2 The foreign exchange quota shall be managed at three levels. At the first level, the State Science and Technology Commission is responsible for the overall management of foreign exchange quotas and is responsible to the Ministry of Finance. At the second level, the State Science and Technology Commission, the Science and Technology Commission for National Defense and the National Natural Science Foundation of China (hereinafter referred to as "the Foundation") are responsible for the management of the foreign exchange quota of their respective "863" plans; At the third level, the expert committees in various fields, the organs of the State Science and Technology Commission and the organs of the Science, Technology and Industry Committee for National Defense are responsible for the foreign exchange quota management in their respective fields (including their respective themes, topics and topics).

Management at all levels shall be undertaken by the financial department of the unit. Article 3 Management institutions at all levels must attach importance to the management of foreign exchange quotas, with a leading comrade in charge and a special person in charge of the daily financial management of foreign exchange quotas. Article 4 The use of foreign exchange quotas shall follow the principle of economy. When arranging international cooperation and exchange projects, we should comprehensively consider and make overall arrangements according to the foreign exchange quota allocated by the state and the matching RMB in the current year, so as to maximize the economic and social benefits of the limited foreign exchange quota. Chapter II Scope of Use of Foreign Exchange Quota Article 5 The foreign exchange quota is mainly used for the following items:

1, expenses for going abroad. That is, temporary overseas funds related to the "863" plan, such as going abroad for inspection and attending international conferences. Expenditure scope includes meals, accommodation, public and miscellaneous expenses and others.

2. International student aid. Point out the funds for further study, training and internship in China for more than one year.

3. Expert Fund. Refers to the expenses for foreign scholars and experts to give lectures, work and cooperate in China, as well as travel expenses and settling-in expenses.

4. International cooperation fee. Refers to the funds used for cooperative research and development according to bilateral and multilateral scientific and technological agreements between governments or people. Including:

(1) Purchase fee: refers to the purchase fee and equipment rental fee of software, materials, cutting-edge components and scientific research supplies jointly developed.

(2) Research expenses: refers to the expenses of meeting, travel, office, outsourcing, water and electricity, post and telecommunications, fuel power and equipment maintenance during the implementation of the cooperative project.

(3) Personnel expenses: refers to the labor expenses of personnel employed abroad for cooperative projects and the expenses of personnel going abroad for project implementation.

5. Other expenditures: refers to expenditures that do not belong to the above-mentioned projects, such as soft science research fees. Chapter III Management of Budget and Final Accounts Article 6 The foreign exchange quota shall be subject to the budget and final accounts system. The preparation units of the budget and final accounts are the three-level management institutions and foundations listed in Article 2 of these Measures. The degree of submission of budget and final accounts is: the preparation unit-the second-level management organization-the first-level management organization-the Ministry of Finance. The report format and compilation requirements shall be issued by the State Science and Technology Commission according to the requirements of the Ministry of Finance. The final accounts compilation unit and its management organization at the next higher level (responsible for compiling the budgets and final accounts of its subordinate units) shall compile the annual budget (expenditure plan), final accounts, quarterly reports and other relevant materials as required. Article 7 The annual budget (expenditure plan) of foreign exchange quota shall be issued step by step. According to the number of plans approved by the Ministry of Finance, the first-level management institution draws up a distribution plan and submits it to the second-level management institution after being approved by the the State Council High-tech Plan Coordination Steering Group; The second-level management organization draws up the distribution plan according to the number of plans approved by the first-level management organization, and submits it to the third-level management organization after being approved by the competent leader. Article 8 All accounting units shall set up foreign exchange quota accounts, including general ledger accounts such as USD transfer, USD deposit, USD expenditure and USD temporary payment (non-bank account-opening units shall not set up USD transfer and USD deposit accounts); Under the general ledger account of "USD Temporary Payment", set up detailed accounts according to items (such as overseas delegations); Under the general ledger of "USD expenditure", set up secondary accounts according to the items in Article 5, and set up corresponding subsidiary accounts according to the specific contents of the items in Article 5. All foreign exchange quotas are converted into US dollars for bookkeeping.

The final accounts compilation unit shall also set up a foreign exchange account for air tickets, and register the payment of air tickets for China civil aviation international routes. According to the unified internal conversion rate table of various currencies against the US dollar published by the State Administration of Foreign Exchange when purchasing air tickets, the paid RMB will be converted into US dollars for accounting, which will be filled in the remarks column of the annual final accounts and quarterly statements of foreign exchange quota and reported. Article 9 Bank account-opening units adopt double-entry bookkeeping method, while non-bank account-opening units adopt single bookkeeping method. Article 10 Reimbursement of foreign exchange expenses shall be based on valid vouchers. For the expenditure without documents, the "863 Plan Expenses (Foreign Exchange) Expenditure List (without documents)" (see Annex 1 for the format) shall be filled in, and the contents of each expenditure shall be listed in detail, which shall be certified by relevant personnel. When the unit that pays RMB funds is not the same as the unit that prepares the final accounts of foreign exchange quota, the documents of foreign exchange expenditure shall be kept by the final accounts preparation unit, which shall issue the "863" Notice of Settlement of Unplanned Expenses (on behalf of receipt) (see Schedule 2 (1) or "863" Notice of Settlement of Unplanned Expenses (excluding overseas expenses) (on behalf of receipt)).