(a) the paid use of funds arranged in accordance with the provisions of the national financial system in the municipal budget expenditure.
(two) the financial working capital borrowed from the superior financial department.
(three) the principal of working capital, occupation fee and deposit interest returned by the borrower. Article 6 The scope of use of municipal financial working capital mainly includes:
(1) Supporting agricultural development and rural economic development;
(two) to support the development of education, scientific research, culture, health and other undertakings;
(three) support the technological transformation of enterprises and the development of high-tech products, as well as the development of commercial outlets and market construction, and help enterprises solve temporary liquidity difficulties;
(four) other projects suitable for financial working capital support. Chapter III Management Principles of Financial Working Capital Article 7 The principles of "unified management, unified system, unified planning, unified account opening and unified accounting" must be applied to financial working capital. Eighth financial working capital must adhere to the principle of picking up the missing and paying attention to social and economic benefits. Chapter IV Measures for the Administration of Financial Working Capital Article 9 The Municipal Finance Bureau is the competent department and entrusted department of the municipal financial working capital. The delivery and recovery of municipal financial working capital is mainly responsible for the business department of the Municipal Finance Bureau. Financial working capital should be invested in strict accordance with the procedures. Tenth financial working capital must be deposited in the designated bank in the form of entrusted loans. Eleventh designated banks as the entrusted department of financial working capital, responsible for the entrusted loan business of financial working capital in accordance with relevant regulations. Article 12 After the municipal financial working capital is entrusted to a designated bank for loan, the Municipal Finance Bureau will no longer directly handle the loan business, but must establish strict internal management methods and assessment systems, and with the cooperation of the entrusted financial institutions, ensure the safety and appreciation of the financial working capital to the maximum extent. Chapter V Forms of Use of Financial Working Capital Article 13 The municipal financial working capital adopts the method of directional entrusted loans. Directional entrusted loan refers to the source, investment, interest rate and risk of financial working capital, which is the responsibility of the municipal finance. After accepting the entrustment, the entrusted financial institution shall handle the loan in accordance with the requirements of the Municipal Finance Bureau and the procedures of commercial banks for handling the loan, charge a handling fee according to a certain proportion of the loan amount, and be responsible for collecting the principal and interest. Article 14: Procedures for municipal financial liquidity loan: The borrower submits an application report and feasibility study materials to the Municipal Finance Bureau, and after evaluation and demonstration, it is reported to the Municipal People's Government for approval. The Municipal Finance Bureau issues a notice of entrusted loan to the designated bank, and the designated bank reloans according to the loan conditions such as the amount, term and interest rate stipulated by the Municipal Finance Bureau; The designated bank is responsible for collecting the principal and interest from the borrower and transferring the recovered principal and interest to the working capital account of the Municipal Finance Bureau. Fifteenth financial working capital loans strictly implement the "People's Republic of China (PRC) Guarantee Law", the borrower, the implementation of loan guarantee system. Economic disputes should be handled according to legal procedures. Sixteenth financial working capital loan period, should be determined according to the nature of the project and the time to achieve benefits, generally 0-3 years. Chapter VI Collection of Occupancy Fees Article 17 The collection of occupation fees for financial working capital follows the principle of low rate and preferential treatment, and different rates are adopted for different industries (3% for agriculture and 4% for industry). Eighteenth financial working capital occupation fee is calculated on a monthly basis and charged quarterly. The 20th of the last month of each quarter is the settlement date. Nineteenth overdue financial working capital, should charge a certain percentage of the occupation fee. Chapter VII Accounting and Supervision of Financial Working Capital Article 20 Expenditure Standards and Scope of Business Expenditure. The total business expenditure does not exceed 5% of the occupation fee income of the current year, which is mainly used for specific business needs, such as project evaluation, special consultation, purchase vouchers and books. , shall not be used for bonuses and subsidies, shall not be used for employee welfare. Business expenditure should be compiled at the beginning of the year, and the implementation should be compiled at the end of the year. All expenses must be strictly examined and approved. Twenty-first Municipal Finance Bureau is the business department responsible for the management of financial working capital. At the beginning of the year, it prepares the revenue and expenditure plan of financial working capital, and at the end of the year, it prepares the annual financial working capital report. The annual plan and annual report shall be reviewed and summarized by the municipal financial budget department, and reported to the higher financial department for the record after being approved by the Municipal People's government. The Municipal Finance Bureau should strengthen the accounting of financial working capital, so as to achieve complete procedures, clear accounts, true contents and accurate settlement. Liquidity bad debts should be cleaned up regularly, and verification should be submitted for approval according to the prescribed procedures. Twenty-second financial supervision departments shall, jointly with relevant business departments, strengthen the daily supervision and management of financial working capital, stipulate strict examination and approval authority and procedures, and conduct supervision and inspection according to the actual utilization efficiency of working capital.