Notice of the Ministry of Finance, China Academy of Social Sciences and Zhongzhi Administration Bureau on Printing and Distributing the Interim Measures for Financial Management of Social Science Institutions Chapter I General Provisions Article 1 In order to meet the needs of reform and opening up, strengthen the financial management of social science institutions and promote the development of social science undertakings, these measures are formulated in accordance with the relevant spirit of the "Several Provisions on Financial Management of Public Institutions" and "Provisions on Strengthening Financial Management of Public Institutions" of the Ministry of Finance, and in combination with the actual situation of social science institutions. Article 2 Social science institutions mentioned in these Measures (hereinafter referred to as units) refer to institutions engaged in social science research such as philosophy, politics, economy, literature and history, and their business plans and economic activities are an integral part of national scientific undertakings. Article 3 The financial management of a unit shall be under unified leadership, graded responsibility and centralized management. Each unit shall, under the leadership of the superior financial department and the person in charge (or chief accountant) of the unit, put the financial revenue and expenditure plan, financial rules and regulations and all financial revenue and expenditure activities under the unified management of the financial department of the centralized unit. Article 4 The basic tasks of unit financial management are: correctly handle the contradiction between career development and capital supply, rationally arrange financial revenue and expenditure plans, actively organize income, and strive to save expenses; Strengthen economic accounting and improve the efficiency of capital use; Correctly and timely reflect the economic situation of each unit, make financial analysis and economic forecast, and participate in the economic decision-making of this unit; Manage and supervise all financial activities of the unit to ensure the completion of all work tasks of the unit. Article 5 The main scope of unit financial management is: budget management, income management, expenditure management, property and materials management, financial analysis and supervision, etc. Article 6 The financial management of a unit must abide by financial laws and regulations and financial discipline, and accept the guidance and supervision of the departments of finance, taxation, auditing, industry and commerce, price control and banking. Article 7 All units should actively explore the methods of financial reform in accordance with the principles and policies of the Party and the State and in combination with their specific conditions. Major reform measures should be reported to the competent financial department and the financial department for approval or filing. Chapter II Budget Management Article 8 The unit budget (unit financial revenue and expenditure budget) is an integral part of the national budget. The sources of budgetary funds include national budgetary allocations and various incomes of organizations. The national budget allocation includes two parts: normal allocation and special allocation. Article 9 According to the financial revenue and expenditure of the unit, the unit budget management can be divided into three forms: full budget management, differential budget management and self-supporting management.

(a) there is no stable regular business income or less income units to implement full budget management.

(two) there is a certain amount of stable recurrent business income, but it is not enough to solve the recurrent expenditure of the unit, and the unit that needs financial assistance implements the differential budget management.

(three) units with stable recurrent income and able to solve recurrent expenditures shall implement self-supporting management.

The competent financial department should support and promote the conditional full budget management unit and differential budget management unit to transition to differential budget management unit and self-supporting management unit respectively. The determination and conversion of budget management forms shall be audited by the financial department and reported to the financial department for examination and approval. Article 10 Measures for the Administration of Unit Budget Funds

Unit budget funds shall be managed separately from normal funds and special funds. Normal funds are used for fixed and recurrent expenditures, including personnel funds and public funds. Normal funds are arranged and used by the unit as a whole. Special funds are earmarked funds, including social science funds, key scientific research projects funds, large and medium-sized housing repair funds, funds for purchasing large-scale equipment, funds for learning societies, funds for foreign experts, and funds for publishing scientific research works. Special funds shall be arranged by the competent department or relevant departments as a whole and used for special purposes.

(a) the normal funds of the unit to implement the budget contract method. The base of the budget contract should be approved according to the quota. Units with different budget management forms adopt different lump sum methods:

1. Full budget management units generally implement the full budget contract method, and the balance is retained, and the overrun is not made up. It is also possible to implement single or several fund contracts at the same time of full contracting.

2. The balance budget management unit shall implement the measures of approved revenue and expenditure, quota (or fixed item) subsidy, increase revenue and reduce expenditure, and reduce cost overruns.

3. Self-supporting and self-supporting management units shall implement the measures of revenue and expenditure verification, income increase and expenditure reduction, and cost overruns reduction.

4. The full budget management unit and the balance budget management unit may, with the approval of the financial and personnel departments, try out the lump sum method for total wages under the condition of sound staffing and quota management.

5. Conditional balance budget management units and self-supporting management units can also implement various forms of contract management responsibility system with the approval of the competent financial department and the financial department. In the signed contract, the scope and indicators of the contract should be clearly defined, including the financial revenue and expenditure contract indicators.

The competent financial department shall, in line with the principle of strengthening budget management, promoting income increase and expenditure reduction, and promoting the development of the cause, formulate feasible lump sum measures in light of the actual situation of the unit.

(two) the special funds of the unit should be linked to the tasks and funds. As a special fund management project funds, according to the requirements of project management, to fulfill the project procedures and reporting procedures, and establish a tracking feedback system for project funds. Article 11 principles of budgeting

(a) in accordance with the relevant national policies, according to the business plan and tasks issued by the competent department, in line with the principle of balance of payments and a slight balance. Income must be positive and reliable, there is no gap in expenditure and no deficit in budget.

(two) adhere to the principle of ensuring key points, giving consideration to the general and prioritizing, and scientifically and rationally arrange budget funds.

(3) Adhere to the principle of strictly distinguishing the channels of funds, draw a clear line between normal funds and special funds, business funds and infrastructure investment, and do not occupy or misappropriate each other.