Measures for the Management of Public Expenditures

Article 1 is to standardize and strengthen the management of central government public health service subsidy funds (hereinafter referred to as subsidy funds) and increase subsidy funds. Using efficiency, these measures are formulated in accordance with relevant laws and regulations and the special fund management regulations of the Ministry of Finance.

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

Article 3 The basic public health service project is a public health service project provided free of charge to all urban and rural residents. Major public health service projects are public health service projects provided for specific groups of people or for special public health problems. The specific contents of basic public health service projects and major public health service projects will be determined by the National Health and Family Planning Commission, the State Food and Drug Administration, and the State Administration of Traditional Chinese Medicine in conjunction with the Ministry of Finance in accordance with the relevant requirements for deepening the reform of the medical and health system. and annual work tasks, health development plans and financial budgets are studied and determined.

Article 4 Subsidy funds shall be allocated and managed according to the following principles:

(1) Reasonable planning and scientific demonstration. Reasonably plan public health service projects and scientifically demonstrate the feasibility and necessity of the projects.

(2) Unified distribution and hierarchical management. The subsidy funds are uniformly allocated by the central government, and the implementation of specific projects is the responsibility of the health and family planning, food and drug supervision, and traditional Chinese medicine departments at all levels.

(3) Pay attention to performance and link quantity and effectiveness. Strengthen the performance management of public health service subsidy funds and establish a mechanism to link performance evaluation results with fund allocation. Requesting the Management Measures for Current Accounts of Enterprises

General Principles. Article 1 In order to strengthen the management of current accounts of public institutions directly under the Shanghai Municipal Education Commission (hereinafter referred to as directly-affiliated public institutions), standardize the execution of funds, ensure the safety of funds, and improve the security of funds These measures are formulated in accordance with the "Accounting Standards for Public Institutions" (Trial) and other relevant laws and regulations and in combination with the specific conditions of directly affiliated public institutions. Article 2 The current accounts of directly affiliated public institutions mainly include various accounts receivable and payable. 2. Accounts Receivable Article 3 The accounts receivable of directly affiliated public institutions include bills receivable, accounts receivable, prepaid accounts, other receivables, loans and other creditor's rights business. The creditor's rights business of the unit shall be in accordance with the following provisions Implementation management: 1. Bills receivable are commercial bills received by the unit due to its business activities, including commercial acceptance bills and bank acceptance bills. In addition to accounting processing according to the provisions of the unified accounting system, when a unit obtains a commercial bill, it should also make a supplementary registration in the reference book, including the type of bill receivable, date of issuance, face amount, payer, acceptor, endorser, and the recipient. Detailed information such as the maturity date, collection date and amount recovered, as well as the custodian of the bills receivable; if an entity holds undue bills receivable for discounting to the bank, it should also register information related to the discount of the bills. 2. Accounts receivable are the amounts that the unit should collect from the purchasing unit for providing services, carrying out paid services, selling products and other businesses. The unit should collect payment in a timely manner in accordance with the collection method and time limit stipulated in the sales contract. For the overdue payment, the relevant responsible person should be appointed to collect it, and collection records should be kept. At the end of the year, on the basis of liquidation, a written notice should be issued. The inquiry letter will be confirmed on a case-by-case basis. 3. Prepaid accounts refer to the amount paid in advance by the unit to the supply unit in accordance with the purchase and labor contract. The unit should have designated personnel to check the supply of goods and the provision of labor services while making payment, and handle any refunds for excess or compensation in a timely manner. 4. Other receivables refer to amounts temporarily borrowed or advanced within the unit due to work needs, as well as various amounts receivable and temporarily paid to other units or individuals due to non-operating business, such as travel expenses, reserves and withholdings. Payment on behalf of others. When applying for a temporary loan, the application and approval procedures must be completed according to the expenditure channel and loan amount, and the temporary payment voucher must be filled in as required. Except for travel expenses, reserve funds and labor expenses, if the amount of borrowing or advance payment is more than 1,000 yuan, bank transfer settlement should generally be used. All kinds of loans should be settled in a timely manner, generally not exceeding one month. If due to special circumstances, it is necessary to exceed the time limit, this should be noted on the temporary payment voucher when handling the loan procedures, and must be approved by the person in charge of the unit. If the loan is overdue, the unit's finance department will issue a written reminder notice to the loan handler, and the relevant personnel will be stopped from renewing the loan before the loan is settled. At the end of the year, the balance of other receivables is cleared one by one, and expenditures are recognized according to the cash basis accounting principle. 5. Loan refers to the amount of money lent by the unit to its affiliated independent accounting enterprises and institutions for temporary turnover. To handle the loan business, a loan agreement must be entered into, specifying the purpose of the loan and the repayment period. Loans that are used across multiple years should be closed at the end of the year. Go through the written confirmation procedures for borrowings; the unit finance department should regularly check the use of borrowings by affiliated enterprises and institutions, and urge the loan to be repaid on schedule.

3. Accounts Payable Article 4 Accounts payable by directly affiliated public institutions include debt business such as notes payable, accounts payable, accounts payable in advance, other accounts payable, and escrow accounts. The unit shall manage debt business in accordance with the following regulations: 1. Notes Payable It is a commercial bill issued and accepted when an unit incurs external debts, including bank acceptance bills and commercial acceptance bills. When a unit issues a commercial bill, in addition to accounting processing in accordance with the provisions of the unified accounting system, it should also make additional registrations in the reference book, including the type of bill payable, issuance date, maturity date, face amount, payee, and payment date. Amount and other details. When bills payable are paid when due, they should be logged out one by one in the reference book. 2. Accounts payable are the amounts payable by the unit to the supply unit for purchasing goods or receiving services. The unit should make timely payments in accordance with the payment method and time limit stipulated in the sales contract. For overdue payments, the relevant responsible person should be asked to find out the reasons; for the payment that cannot be paid, the relevant responsible person should submit a written explanation and report it to the person in charge of the unit. After the audit is approved, cleanup will be carried out intensively. 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 unit receiving labor services in accordance with the contract. The unit should confirm the supply of goods and provision of services while collecting payment, and complete the settlement procedures in a timely manner. 4. Other payables refer to various amounts payable and temporarily received from other units or individuals due to various non-operating businesses. The unit should make timely payments based on the legal bills provided by the parties. At the end of the year, other payable balances are cleared one by one, and revenue is recognized in accordance with the cash basis accounting principle. 5. Escrow funds are various types of funds that are entrusted to be managed on our behalf, including party dues, league dues, society dues, trade union dues, etc. At the end of the year, the balance of the escrow funds shall be checked with the relevant departments. Generally, the balance shall not be carried forward to recognize income or expenses. 4. Management and Supervision Article 5 Directly affiliated public institutions should strengthen the unified management of creditor's rights, debts and other current funds, establish a regular inspection and confirmation mechanism, prevent the misappropriation of unit funds and illegal operations, and ensure the safety of funds. Article 6 Directly affiliated public institutions shall make a special statement on the current accounts aged more than one year in the annual financial analysis report, explain the time and reasons for the failure of accounts, explain the collection and implementation status, and propose a review of the current accounts. Handle comments. Article 7 If a directly affiliated public institution really needs to write off various receivables that cannot be recovered for a long time, the relevant responsible person shall submit a written report applying for bad debt write-off, and after approval by the unit's finance, it shall be reported to the unit for audit and supervision. Department review, submit to individual administrative leaders for collective discussion, put forward handling opinions, and submit to superior authorities and financial departments for approval. Article 8 The commissioned public institutions and commissioned secondary schools shall refer to and implement this at the same time. Article 9 These Measures shall be implemented from the date of release of the archives. Article 10 The Shanghai Municipal Education Commission is responsible for the interpretation of these Measures. Shanghai Municipal Education Commission January 31, 2007. Measures for the Management of Rural Public Facilities

1. Distribute leaflets listing the punitive measures for damage and the benefits of reporting 2. Arrange for each village to The secretary held a meeting to clarify the use of public facilities and distribute the public facilities to farmers (for example, the irrigation wells should be handed over to whoever is responsible for maintenance or given to the households around the wells that benefit from them to take care of themselves). I know so much about who benefits and who manages it. Although I am a farmer, I also know that some public facilities are difficult to manage because they hate the officials too much and because the officials try every means to get money. The problem is not how to manage it, but It depends on what the managers bring to them and what they get, otherwise no matter how good the management method is, it will not work! Measures for the management of project payment

Pay the project payment strictly in accordance with the progress and the stipulations of the project contract, obtain the relevant project progress files, the construction supervisor, the owner and the three parties to confirm, the company's internal payment leader signature approval process and other company requirements Writing expense reimbursement management regulations and expense expenditure management methods, is there a difference between the two? I think the content is the same, please solve it

The two are relatively similar, but not exactly the same. Among them, the expense reimbursement management regulations focus on how expenses are reimbursed, when they are reimbursed, and what can be reimbursed, while the expense management measures focus on the channels from which expenses are disbursed and the accounts from which they are disbursed.

Management Measures for Refinancing to Support Agriculture

Administrative Measures for Re-Lending to Support Agriculture

Chapter 1 General Provisions

Article 1 is to strengthen the window guidance role of the People’s Bank of China and make full use of monetary policy tools to better Support the rural credit cooperatives in the jurisdiction (hereinafter referred to as rural credit cooperatives) to play the role of farmers' small 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 goals, specially formulated this method.

Article 2 The term “monetary policy tools” as mentioned in these Measures refers to the People’s Bank of China’s re-loans to rural credit cooperatives to support agriculture (hereinafter referred to as re-loans) and interest rates.

Article 3 The term “re-loans” as mentioned in these Measures refers to the loans granted by the People’s Bank of China to rural credit cooperatives to meet their reasonable funding needs for loans to farmers.

Article 4 The term "small credit loans for farmers" as mentioned in these Measures refers to loans that rural credit cooperatives issue to farmers within the approved amount and period based on the creditworthiness of farmers without requiring mortgage or guarantee.

Chapter 2 Responsibilities of Party and Government at All Levels

Article 5 The rural village party branches and the "two committees" of the village committee must give full play to their functions and actively cultivate and standardize Rural microcredit credit rating and loan organization.

Article 6 Party and government organizations at all levels must strengthen supervision, guidance, coordination and services for farmers’ small credit loans, so as to meet the reasonable loan needs of farmers to the greatest extent.

(1) Create a good working atmosphere of “pioneering and innovative, helping and learning from each other, and catching up and surpassing”.

(2) Increase the state’s publicity on policies to support agriculture, urge rural credit cooperatives to correct their service directions, keep in mind the purpose of serving “agriculture, rural areas and farmers”, mainly through small loans to farmers, farmer household alliances, etc. Focus on guaranteed loans and effectively help solve the problem of farmers' "loan difficulties".

(3) Collaborate with the People's Bank of China, banking regulatory authorities and rural credit cooperatives to form a joint force and create a long-term vision of "the government sets the stage, the credit unions perform, the banking regulatory bureau supervises, and the People's Bank of China guides" Effective mechanism to establish a good work execution mechanism between local governments and financial departments.

(4) Assist the People's Bank of China and the China Banking Regulatory Bureau to vigorously implement the rural credit project, fully support the establishment of "credit users, credit villages (groups), and credit townships (towns)", and promote rural small-scale credit projects. Create a good credit environment for credit loans, crack down on and ban rural usury and evasion of rural credit cooperatives' claims in accordance with the law, educate farmers to be honest and trustworthy, and achieve a "win-win" for farmers and credit cooperatives.

Article 7 Timely adjust and enrich the leading group for farmers’ small-amount credit loans, and formulate specific leadership responsibilities and annual plans for farmers’ small-amount credit loans at the county (city) and township (town) levels. Assessment targets are assigned, responsibilities are assigned to individuals, and rewards and punishments are clarified. Rewards will be given to those who have made outstanding contributions in assisting rural credit cooperatives in collecting loans and interest, and those who do not perform well will be punished to create a good atmosphere of "honesty is glorious and breach of trust is shameful", so as to create a healthy cycle of rural funds and promote the sustainability of small credit loans for farmers. Continuous development.

Chapter 3 Responsibilities of the People's Bank of China

Article 8 The Changji Prefecture Central Branch of the People's Bank of China (hereinafter referred to as the Changji Central Branch of the People's Bank of China) must give full play to the policy service role of re-lending and use re-lending. Loans drive the development of small credit loan business for rural households.

Article 9: Re-lending shall be subject to the management principles of “limit control, turnover use, prescribed purposes, and establishment of ledger”.

(1) 80% of the re-loan limit is lowered to the county (city) branch. The limit is a mandatory plan and cannot be exceeded at any point in time.

(2) The branch shall approve and issue re-loans within the limit based on the actual operation of rural credit cooperatives under its jurisdiction to support agriculture (the proportion of new loans issued with self-raised funds to rural households shall not be less than 40%) , focusing on solving the reasonable financial needs of farmers engaged in planting, breeding, agricultural and sideline product processing, storage and transportation, sales and rural consumer credit.

(3) The time limit must be determined close to the farmer's agricultural production cycle (the longest cannot exceed 1 year), and the loan must be repaid (if the loan cannot be returned on time due to special reasons, it must be extended with the approval of the branch or the central branch, but The cumulative period shall not exceed 2 years).

(4) Guide rural credit cooperatives under their jurisdiction to set up re-loan accounts to ensure that special funds are used exclusively.

Article 10: All branches of the People's Bank of China must actively do a good job in issuing loan certificates to farmers, strengthen research and services, and supervise and support the issuance and management of small credit loans to farmers in rural credit cooperatives.

(1) Supervise rural credit cooperatives to timely calculate the large account of rural capital needs, arrange loans and arrange funds according to the farming season and farmers' production needs to support the adjustment of agricultural and rural economic structures and support industrialized agricultural operations. As a focus, guide farmers to organize production according to market demand, focus on supporting farmers to develop low-cost, quick-return planting and breeding industries based on local resources, and provide marketable, marketable, scientific and technologically efficient agriculture, characteristic agriculture, ecological agriculture, and green agriculture. Financial support promotes the effective allocation of credit funds and effectively improves the timeliness and effectiveness of capital investment.

(2) It is necessary to carry out in-depth research, and based on local economic development and actual conditions, assist the local banking regulatory department in establishing a credit rating system for rural households, strengthen the evaluation of rural credit users and the determination of credit limits, and actively do a good job The issuance of small credit loans to farmers will serve the local economic construction well.

(3) Rural credit cooperatives must be provided with timely re-loan support if their deposits decline or their own funds are insufficient, which restricts or affects the granting of loans to support agriculture.

Article 11: Each branch of the People's Bank of China shall establish a liaison and communication mechanism with the local banking regulatory department, and improve the supervision, management and assessment system for re-loans and small credit loans.

(1) Correctly handle the relationship between increasing re-lending support and risk prevention, strengthen the supervision of re-lending to support agriculture, ensure the efficient operation of re-lending funds, and maintain the safety of central bank assets.

(2) Make the work of rural credit cooperatives within the jurisdiction to promote small credit loans to farmers an important part of daily supervision, and supervise the entire process of "releasing, managing, and collecting" small credit loans to farmers. Rural credit cooperatives support the service direction of "agriculture, rural areas and farmers", supervise whether the issuance of small credit loans to farmers truly implements the principle of farmers' independent application, independent use, and independent repayment of loans, and supervise the implementation of interest rates, especially the interest rates for farmers' loans issued through re-loans. The implementation status will focus on assessing whether the loans to rural credit cooperative farmers who have borrowed and refinanced have increased, whether the agricultural support service function has been enhanced, and whether the operating financial status and internal control management have improved.

Chapter 4 Responsibilities of the Banking Supervision and Management Department

Article 12 Supervise the internal control, risks and legal persons of rural credit cooperatives, and more importantly, supervise the implementation of national policies by rural credit cooperatives. If agricultural funds are not effectively resolved, other industries cannot be supported.

Article 13 urges rural credit cooperatives to establish a farmer household credit assessment group. The group members are mainly rural credit cooperative staff and farmers’ representatives, and at the same time include members of the village party branch and village committee, and closely rely on Use the power of village party branches and village committees to cultivate and standardize rural small loan organizations.

Article 14: Rural credit cooperatives must avoid the idea of ??"dislike the poor and love the rich" and cannot link the credit rating of farmers with the amount of shares invested.

Article 15: Rural credit cooperatives shall assume the important responsibility of supporting agriculture in accordance with their own business purposes and service directions. On the basis of encouraging farmers to voluntarily participate in shares, we should expand the scope of shares, enrich capital, vigorously absorb deposit funds, and strengthen the ability to support agriculture to ensure the supply of small credit loans for farmers.

Article 16 Rural credit cooperatives must conscientiously implement the central government’s No. 1 file supporting agriculture policy, actively cooperate with local governments to do a good job, provide good services, find ways to increase the total amount of deposits, increase the scale of loans, and try their best to Maximize efforts to support the financial needs of local rural economic development. It is necessary to improve various internal control systems, set up special re-loan accounts, strengthen the management of re-loan accounts to support agriculture, use re-loans well, fully and efficiently, and the cumulative loan amount for farmers shall not be lower than the cumulative re-loan amount. The proportion of credit loans and joint guarantee loans increased by 5 percentage points compared with the previous year, among which small credit loans for farmers increased by 5-7 percentage points compared with the previous year, truly reflecting the direction and policy effect of re-lending in supporting agriculture.

Article 17 The specific amount of small credit loans for farmers shall be determined by the rural credit cooperatives based on the local rural economic conditions, farmers’ production and operation income, their own capital status, etc., and reported to the county (city) branch of the People’s Bank of China approved.

Article 18 The term of small credit loans for farmers is determined based on the actual cycle of production and operation activities. In principle, loans for general small production expenses should not exceed one year, and loans for other farmers should not exceed three years at most.

Article 19 Rural credit cooperatives must improve the interest rate floating method to reflect the policy support role of the People's Bank of China's re-lending interest rate lever. The loan interest rate should be determined based on the specific purpose and actual cycle of each loan, and no " One size fits all”. Combined with factors such as the cost of farmers' farming and breeding industries, the floating range of farmers' small credit loan interest rates should be objectively defined based on the People's Bank of China loan benchmark interest rate. According to the current interest rate policy, the floating range should not exceed 70%. Traditional farming and breeding industries and poor households must be Loan interest rates should rise as little as possible.

Chapter 5 Supplementary Provisions

Article 20 The Changji Middle Branch of the People's Bank of China shall flexibly adjust, reasonably arrange and make full use of re-loans within its jurisdiction. linked to the implementation of the credit loan. The Central Branch will consider whether the small credit loans of farmers in each county (city) have reached the prescribed ratio and whether they have achieved good economic and social benefits, as the basis for increasing or decreasing the re-loan limit of the branch in the next year.

Article 21 If a rural credit cooperative fails to truly adhere to the direction of supporting agriculture and meets any of the following circumstances, the People's Bank of China will withdraw part or all of the re-loans in advance:

(1) ) Among the new loans, loans to farmers using self-raised funds do not reach the prescribed proportion.

(2) The cumulative amount of loans to farmers is lower than the cumulative amount of re-loans.

(3) Failure to use refinancing for specified purposes.

(4) The loan interest rate for small farmers will float to the top or the floating ratio will be higher.

Article 22: These Measures shall be improved and interpreted by the Changji Prefecture Central Branch of the People's Bank of China and the Changji Supervision Branch of the Banking Regulatory Bureau, and shall be implemented from March 1, 2006. Public *** budget management focuses on deciding "what to do", while public *** revenue and public *** expenditure management determine "how to do it

Corporate budget management focuses on deciding "what to do" ", public *** income and public *** expenditure management determine "how to do it".

This question is correct

Public *** budget: public *** *All public revenue and expenditure plans approved by the legislative process in the budget year are a national budget type that exists in the market economy and is compatible with public finances.

Characteristics of public budget:

(1) Planning

(2) Transparency

(3) Comprehensive Nature

(4) Legal authority

(5) Political procedural nature

Public *** budget management focuses on deciding "what to do". **Income and public expenditure management determines the "how". √

This is the exam question of corporate budget management:

"Public *** Management" Comprehensive Practice of Corporate *** Management"

2. True or False Questions (fill in "√" for correct answers; "×" for wrong answers. This question consists of three sub-questions, each sub-question is divided into two points)

1. Roads are purely public goods. × × 2. People generally hate work by nature and want to avoid work whenever possible, which is a theory Y assumption. × × 3. The level of management is directly proportional to the scope of management. × √ 4. "Less government, more governance" has become a common feature of Western government reforms. √ 5. The development of horizontal cooperation between local governments has changed the game pattern between the central and local governments. In the process of cooperation, local governments often combine to form a community of interests and jointly "bargain" with the central government. √ √ After many adjustments, the setting of local *** levels in my country finally formed the three-level system of province, county (county-level city), and township. 6. Province, city, county (county-level city), township A situation in which the four-tier system coexists and is dominated by the four-tier system. √ √ 7. The Western market economy has a history of hundreds of years, and has reached a consensus on the role of government and the market and their mutual relationships. × × 8. Since public goods are non-excludable in consumption, the market with the price mechanism as its core cannot optimize the production and supply of public goods. √ √ 9. The formation of distributive policies often involves conflict between two groups, one of which attempts to impose some control on the other. × × × 10. Civil servants in my country are divided into two categories: government affairs and affairs. × 11. The civil service system is an inevitable product of the development of the capitalist mode of production. It is based on the bourgeoisie's opposition to the feudal monarch's "gifted official position system" and summarizing the experience and lessons of the early bourgeois "party system". It is based on multi-party competition. Under certain conditions, it was gradually established and developed in order to obtain a stable *** working system. √ √ 12. Corporate budget management focuses on deciding "what to do", while corporate revenue and public expenditure management determines "how to do it". √ How to calculate and use management methods for public maintenance funds

Maintenance funds refer to the special funds established after the sale of commercial housing and public housing for the maintenance of residential parts and facilities. A fund for major repairs, renewals and renovations after expiration. Maintenance fund, also known as public maintenance fund or special maintenance fund, refers to the amount of money that the owners of residential properties pay a certain amount of money for the maintenance of public parts and public facilities and devices in the property area. to a special account, and authorizes the owners' committee to manage and use the funds uniformly. The maintenance fund is jointly raised by the owners of the property. The owners have ownership of the maintenance fund according to the payment ratio, but the right to use it belongs to all owners. A single owner is not allowed to withdraw all of his maintenance fund from the bank. The maintenance fund is integrated with the specific house. It exists and disappears with the existence of the house. It does not change due to the change of the specific owner. When the property rights of the house change and a new owner becomes a new owner, the maintenance fund should also be renamed by the old owner to the name of the new owner. The maintenance fund can only be used when the public parts of the property, public facilities, and devices are overhauled, updated, and renovated after the warranty period expires. When the maintenance fund is idle, it is prohibited to be used for other purposes except for the purchase of treasury bonds or other funds specified in laws and regulations. Under special usage conditions, the property management company can temporarily borrow a reserve fund equivalent to one month's daily property maintenance and update costs from the maintenance fund, unless otherwise agreed in the property management service contract. If the residence needs major repairs or special repairs or updates, the advance payment agreed in the construction contract may be withdrawn, but the advance payment shall not exceed 30% of the total project payment. The owners' committee can leave a reserve fund equivalent to one month's activity funds in the account of the property management company, unless otherwise decided by the owners' meeting. Administrative Measures for Guaranteed Loans

Loan conditions:

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

Have a legal and valid house purchase contract;

Those who use the newly purchased house as the maximum amount of mortgage must have a legal and valid house purchase contract, the house must be less than 10 years old, and a down payment of no less than 30% of the total price of the house purchased must be prepared or paid;

If you have purchased and applied for a house mortgage loan, the original house 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 house used as mortgage has obtained a house ownership certificate, and the house ownership certificate has been obtained. be less than 10 years old;

be able to provide an effective guarantee recognized by the lending bank;

other conditions specified by the lending bank.