School (university) budget management approach

Chapter 1 General

The first one is to standardize the budget management behavior of our school, give full play to the budget allocation and supervision functions, strengthen the seriousness of budget management and the binding force of budget execution, scientifically allocate school resources, improve the use efficiency of budget funds, and guarantee and promote the teaching of our school. In accordance with the "Budget Law of the People's Republic of China", "Financial Rules of Institutions", "Financial System of Higher Education Institutions", and in conjunction with the actual situation of our school, these measures are formulated.

Article 2 The school budget management adheres to the general principle of “unified leadership, hierarchical management, combination of responsibility and power, and balance of income and expenditure”.

Article 3 The main tasks of school budget management are: improve the budget management system and operational mechanism; actively raise funds to increase income; scientifically and reasonably arrange the school's annual budget; supervise the implementation of the budget; establish and improve budget management methods and systems.

Chapter II Budget Management System

Article 4 The school budget shall be determined by the Standing Committee of the Party Committee. Its main responsibilities for budget management are:

Implement laws and regulations, guidelines and policies related to the state budget;

Review and approve school rules and regulations on budget management;

Determine the principles and requirements for school budgeting;

Review and approve the draft school budget proposal;

Supervise the implementation of the budget, review and approve the adjustment plan in the implementation of the budget;

Review and approve the school's final report.

Article 5 The Financial Planning Department, as the full-time management department of the school budget, is specifically responsible for the preparation, implementation, adjustment and supervision of the budget. Its main responsibilities are:

Collect data, analyze the implementation of the budget in previous years, review the detailed budget proposals submitted by the various units of the school, and summarize the draft budget;

Prepare the school budget proposal in a timely and accurate manner in accordance with the requirements of the higher authorities;

According to the budgetary comments of the higher authorities, prepare the school budget, and decompose the school budget into relevant responsible units according to the principle of unified power and financial power, and implement responsible budget management;

Approve the specific budget plan of each responsible unit;

In conjunction with the specific situation of the development of the school, the relevant departments will report the budget adjustment proposal;

Adjust the annual budget according to the prescribed procedures according to the resolution of the principal's office;

Supervise the implementation of various budgets of the school, urge all budget revenue units and payment units to complete the collection tasks, summarize and report the collection, supervise the responsible units to manage the use of funds, save expenses, improve the efficiency of capital use, and analyze accurately and timely. Budget implementation, establishment of a budget implementation early warning system, and strengthening the binding force of budget execution;

Regularly report budget implementation to higher authorities and schools;

At the end of the year, comprehensively analyze the implementation of the budget and accurately and timely report the year-end final accounts.

Article 6 Each budget responsible unit is the responsible subject of the budget of the department. Its main responsibilities are:

According to the requirements of the school, combined with the actual situation of the department, report the annual budget proposal of the department;

Implement the budgetary revenue and expenditure responsibilities of the department;

In accordance with the principle of “paying for revenue”, the budget of the department will be further refined, and the specific budget plan and monthly use plan of the department will be compiled;

Adhere to the "one pen" approval and signing system, strictly control the budget execution of the department, and maintain the seriousness and binding force of the budget;

According to the development of the business, if it is really necessary to adjust the budget during the year, it is necessary to submit a budget adjustment proposal to the school and submit it for approval according to the prescribed procedures.

Chapter III Principles of Budgeting

Article 7 The budget preparation must adhere to the principle of “paying for income, balancing income, actively and steadily, making overall plans, ensuring priorities, and giving priority to benefits”. According to the overall business development plan of the school and the various incomes that may be obtained in the budget year, we will do our best, do a good job in collecting money, and make overall arrangements for expenditure items. In principle, we should not prepare a deficit budget.

Article 8 The formulation of the income budget shall adhere to the principle of activeness and stability. Verify the legal income item by item and eliminate the uncertainty in the income as much as possible.

Article 9 The preparation of the expenditure budget shall adhere to the principle of overall consideration, guarantee of focus, and diligence and thrift. The expenditure budget is divided into two parts: recurrent expenditure and constructive special expenditure. First of all, we must ensure regular expenditures, and insist on moderately tight; secondly, we should arrange constructive special expenditures based on the sources of special income that have been implemented and the self-raising ability of the schools.

Article 10 The budget preparation adheres to the principle of “two lines of revenue and expenditure”. All income is uniformly dispatched by the school, and all expenditures are uniformly arranged by the school budget.

Article 11 The budget preparation shall adhere to the principles of openness and impartiality. It is necessary to proceed from the actual situation of the school and various departments, strengthen the scientific argumentation on the preparation procedures, key projects, expenditure standards and quotas, and fund allocation, and strive to be objective, fair and transparent, and ensure the scientific and rational distribution of funds.

Chapter IV Contents and Methods of Budgeting

Article 12 The annual budget of the school shall be based on the comprehensive financial income and expenditure plan prepared by the business development plan and tasks, and shall consist of the income budget and the expenditure budget.

Article 13 Income budget. The income budget is the income plan for various types of non-repayable school funds that the school has obtained through various channels during the budget year, including:

Financial subsidy income. Refers to the various types of funds that the school has obtained from the financial department, including the allocation of educational expenses, the funding for scientific research, the allocation of public medical expenses, and the funding for housing reform. The educational expenses are calculated according to the approved quota.

Superior subsidy income. Refers to the non-financial subsidy income obtained by the school from the higher authorities. Calculated according to relevant requirements.

Business income. Refers to the income earned by the school in teaching, research and auxiliary activities, including income from education and income from scientific research. The income of education undertakings is calculated according to the charging standard; the income of scientific research undertakings is calculated by the competent scientific research department according to the income level of horizontal scientific research projects.

Operating income. Refers to the income earned by the school in conducting non-independent accounting operations outside of teaching, research and supporting activities. Analysis of the final accounts of previous years, based on budget annual business volume and fee collection standards.

The income and other income of the affiliated units shall be measured and paid according to the previous year. According to the business activities of the budget year, the incremental budget shall be used to calculate one by one according to the project.

Infrastructure grants. Refers to budgetary allocations and infrastructure fund allocations arranged by the higher level planning department, based on approved design files and grant plans.

Article 14 Expenditure budget. The expenditure budget is the capital expenditure plan for schools used for teaching and research activities, capital construction and other business activities in the budget year. According to the current relevant regulations, it mainly includes:

Business expenses. These include staff expenses, daily utility expenses, subsidized expenses for individuals and families, and special expenses.

1. Personnel expenditure. Including basic wages, allowances, bonuses, social security contributions, etc., according to the approved number of preparations and wages, allowances, bonuses and other standards.

2. Daily public expenditure. Including daily office expenses, utilities, post and telecommunications, heating, transportation, travel, maintenance, property management fees, professional materials purchase fees, conference fees, training fees, welfare fees, hospitality, etc. Depending on the nature of the business of the unit, in accordance with relevant national policies and regulations

The expenditure quota is measured. The detailed budget is prepared according to the accounting subjects, and is assigned to each responsible department according to the principle of unified power and financial power, and the responsible budget is prepared.

3. Subsidy expenses for individuals and families. Including retired fees, retirement fees, retirement fees, pension and living allowances, medical expenses, housing subsidies, housing provident funds and bursaries, etc., based on factors such as the number of approved persons and the prescribed expenditure standards.

4. Special expenditure. Including building purchase and construction fees, office and special equipment purchase fees, book purchase fees, vehicle purchase fees, infrastructure maintenance and renovation fees, scientific research and three key construction projects, etc., according to the development needs of the business and financial resources may be coordinated, using zero Based on the budget method. From project demonstration and implementation to comprehensive calculation of completion, and comprehensive monitoring. To achieve "by project, special funds, individual accounting, special assessment."

Operating expenses. According to the plan arrangement, combined with the operating income situation, the overall calculation.

Subsidy expenses for affiliated units. Referring to the actual situation over the years, combined with the calculation of the payment by the affiliated units.

Carry over and build your own infrastructure. According to the school's funding situation and the infrastructure plan.

Chapter V Budget Preparation Procedure

Article 15 According to the "Budget Law" and the requirements of the higher authorities, the annual budget of the school as an integral part of the government budget also adopts the "two up and two down" preparation procedures.

Article 16 In accordance with the relevant national budgetary regulations and policies and the work arrangements of the competent departments of the autonomous region, in June each year, the Office of Finance and Accounting shall issue a notice to the fund-using departments of the whole school to prepare the next year's funding demand plan and special expenditure plan.

Article 17 Each responsible department shall submit a draft budget proposal for its department in accordance with the requirements of the annual budget preparation of the school, combined with the work plan and development needs of the department, and report it to the Finance Department before the end of July.

Article 18 The Financial Planning Department shall prepare a draft annual budget proposal for the school through analysis and review, report it to the president's office meeting for review and approval, and report it to the Education Department of the autonomous region for approval.

Article 19 The Finance and Accounting Department shall further refine and adjust the original draft budget according to the budget control number issued by the Finance Department of the autonomous region, and report it to the Finance Department of the autonomous region after review and approval by the president's office meeting.

Article 20 According to the budgetary appropriation of the Finance Department of the autonomous region, the Finance and Accounting Department shall prepare the income budget statement, the expenditure budget form, the responsibility department's fund allocation table and the infrastructure income and expenditure form according to the school's internal budget execution format, which shall be formally approved by the principal's office. The publication was published.

Chapter VI Budget Implementation and Adjustment

Article 21 After the school budget has been approved, it shall have the force of law. It shall not be changed without the prescribed procedures, and no department or individual shall have the right to reduce the increase.

Article 22 All functional departments related to the school's income budget have the right to actively organize income on behalf of the school, and have the responsibility to supervise all incomes to be paid to the school in full according to the plan.

Article 23 All departments of fund use shall, in accordance with the principles of careful calculation, diligence and economy, strictly arrange the annual expenditures in accordance with the approved budget, implement project management, and shall not arbitrarily change the use of funds to ensure the earmarking of funds and the efficiency of fund use.

Article 24 The Financial Planning Department shall carefully organize accounting according to national laws, regulations, policies and relevant regulations, and conduct comprehensive and full-process monitoring of budget execution for the purpose of non-budgeting and changing the use of funds; Regularly check and analyze the budget implementation, report to the school leaders in a timely manner, and inform the relevant funding departments of the specific situation.

Article 25 Once the school budget has been approved, it is generally not allowed to adjust. In the event of an extraordinary event, the annual budget has to be adjusted.

Due to budget adjustments caused by major changes in national policies, business plans and tasks, the relevant departments have proposed to adjust the application report, report it to the financial department for review, and the principal's office will review and approve it, and report it to the Autonomous Region Finance Department for approval. The Finance Department adjusted the annual budget according to the approval of the Finance Department of the autonomous region.

Within the scope of the school's total income, if the project needs additional budgetary expenditures, the project responsible department shall submit a project application report to the financial department in writing, and the financial department shall, after the initial examination, report to the principal's office for more than 50,000 yuan. Less than 50,000 yuan will be examined and approved by the head of the financial school. The Office of Finance and Accounting adjusts the budget within the school according to the relevant meeting resolutions or the instructions of the school leaders, and reports to the Finance Department of the autonomous region for the record.

In the process of budget execution, due to changes in objective conditions, or the original budget is not expected, when the budget expenditure items are missing, the adjustment should follow the following principles: First, the transfer permission must be consistent with the approval authority; The second is that the adjustment can only be increased and reduced, and the budget cannot be broken. The third is that adjustment should be beneficial to improve efficiency and promote work. The adjusted program is submitted by the funding department and reported to the financial department. The financial department shall, after being examined and approved by the principal or the principal's office, shall be executed.

Chapter VII Final Calculation

Article 26 At the end of the year, the Office of Accounting and Finance shall conduct year-end liquidation, transfer, checkout and prepare accounting final accounts in accordance with the requirements of the Accounting Law and the Accounting System of Colleges and Universities. The preparation of final accounts should be accurate, complete, and timely.

Article 27 After the final accounts are completed, they must be submitted to the principal's office for review and approval and then reported to the Education Department of the autonomous region.

Article 28 The auditing department shall, in accordance with the law, conduct auditing and supervision of the school's budget implementation and final accounts, and issue an audit report.

Chapter VIII Supplementary Provisions

Article 29 The school budget year begins on January 1 and ends on December 31.

Article 30 The specific implementation procedures of these Measures can be found in the “Management Rules for Budget Management of a University”.

Article 31 These Measures shall be implemented as of the date of promulgation, and the Office of Accounting and Finance shall be responsible for the interpretation.