the general name of a series of organization, regulation, control and supervision activities to ensure the standardized operation of national budget funds. An important part of financial management.

the implementation of budget management must be guided by the principles and policies of the party and the state, with emphasis on promoting the balanced development of the national economy, and always adhere to the following principles: the planned management principle of organizing budget activities according to the approved national budget; The unified leadership and hierarchical management principle of correctly dividing the scope and authority of budget level management; The principle of combining multiple management methods; The principle of combining professional management with the masses.

Budget management permeates the whole process of budget work, and its tasks and requirements are: in the budget preparation stage, the operation of national budget funds should be reasonably planned to realize internal and external double correspondence. That is, it corresponds to the national economic and social development plan outside the national budget system; In the national budget system, we should realize the overall correspondence between the total flow of income link and expenditure link, prevent and correct the practice of over-distribution of national income regardless of national strength, and avoid huge deficits and excessive balances in the annual budget. In the stage of budget implementation, it is necessary to avoid tortuous operation and disjointed income and expenditure, and earnestly safeguard the integrity of national budget funds.

in the final stage, the operation of state budget funds should be comprehensively verified, identified, collected and sorted out, so as to truly reflect the operation of state budget funds.

Effective budget management requires the use of various necessary means, including: legal means, such as national budget law, national budget management system, budget final accounts system, budget implementation system, budget accounting system, treasury institution and a series of other systems, rules, decrees and resolutions; Economic means, such as taxes, profits, subsidies, wages, bonuses and other economic levers that can be used for national budget scheduling; Administrative means, such as instructions, orders and decisions on budget preparation, implementation and final accounts issued by the people's government at the same level or the financial department at a higher level; Basic working methods, including financial statistics, national treasury, budget accounting, etc. In order to improve the efficiency of budget management, it is necessary to adopt modern management methods and means, such as forecasting and computer, to realize the modernization of budget management, and strive for smooth information, sensitive reflection and accurate decision.

Notice of the People's Bank of China on Incorporating Some Government Funds into Budget Management

Ministries and agencies directly under the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the Finance Bureau of Xinjiang Production and Construction Corps, Branches and business management departments of the People's Bank of China, central sub-branches of provincial capitals, Shenzhen, Dalian, Qingdao, Ningbo and Xiamen:

According to the spirit of the Notice of the Ministry of Finance on Announcing Reserved Government Fund Projects (Caizong [2112] No.33, hereinafter referred to as the Notice), it is decided that from July 1, 2112, The matters related to budget management are hereby clarified as follows:

1. Budget principles and budget levels

(1) The income of each fund shall be turned over to the state treasury in full, and the expenditure shall be earmarked through budgetary arrangements, and the balance shall be carried forward to the next year for continued use.

(2) After being included in the budget management, the funds that were originally handed over to the central competent department shall be turned over to the central finance as the budgetary income of the central fund; Those originally handed over to the local competent authorities shall be turned over to the local finance as the budgetary income of local funds; The original proportion was turned over to the central and local authorities, should be as * * * enjoy income, continue to be turned over to the central and local finance according to the original proportion.

II. About Budget Subjects

For unified management, the following adjustments are made to "Government Budget Revenue and Expenditure Subjects in 2112" and "Fund Budget Revenue and Expenditure Subjects":

(1) The 81th category of "Fund Income of Industrial Transportation Department" and "Fund Expenditure of Industrial Transportation Department" are supplemented as follows:

1. The revenue and expenditure of Jilin Province's passenger and freight transport facilities construction fund, Jiangsu Province's passenger ticket surcharge and freight surcharge, Sichuan Province's highway passenger surcharge and highway freight surcharge, Gansu Province's passenger vehicle highway infrastructure construction fee and freight vehicle highway infrastructure construction fee are reflected in the 8114 items of "highway passenger and freight surcharge income" and "highway passenger and freight surcharge expenditure" in the fund budget revenue and expenditure subjects respectively.

2. add 8124 items of "income from energy construction fund" and "expenditure from energy construction fund" respectively. There are 812,411 items of energy base construction fund income and expenditure, 812,412 items of power base construction fund income and expenditure. The revenue and expenditure of "Energy Base Construction Fund" and "Power Base Construction Fund" collected by Shanxi Province are reflected in the above subjects.

3. add 8125 items of "water passenger and freight surcharge income" and "water passenger and freight surcharge expenditure" respectively to reflect the income and expenditure of water passenger and freight surcharge.

(2) in the 82nd category of "fund income of cultural and educational departments" and "fund expenditure of cultural and educational departments", 8,215 items of "national film industry development special fund income" and "national film industry development special fund expenditure" were added respectively to reflect the income and expenditure of national film industry development special funds.

(3) Make the following amendments to the 84th category of "agricultural sector fund income" and "agricultural sector fund expenditure":

1. Collective afforestation and change funds in Sichuan Province, state-owned afforestation and change funds, forestry maintenance fees in Guizhou Province and maintenance fees charged by forestry departments in other regions, and their revenues and expenditures are unified in 8412 "afforestation fund income" and "afforestation fund expenditure".

2. 841,611 items, 841,612 items, 841,613 items, 841,613 items, 841,613 items, 841,613 items, 841,613 items, 841,611 items, 841,611 items, 841,611 items, 841,611 items, 841,611 items, 841,611 items, 841,611 items, 841 items, 841 items, 841,614 items of "income from the late resettlement support fund" and "expenditure from the late resettlement support fund" reflect the income and expenditure of the reservoir maintenance fund, the reservoir construction fund, the late resettlement support fund and the late resettlement support fund collected by Hunan Province.

3. add 8417 items of "agricultural development fund income" and "agricultural development fund expenditure" respectively to reflect the income and expenditure of agricultural development fund.

4. 8418 items of "water resources compensation fee income" and "water resources compensation fee expenditure" were added respectively, and the "water resources compensation fee" collected by Shanxi Province was reflected in the water resources compensation fee income and expenditure account.

(4) 8714 items of "income from employment security fund for the disabled" and "expenditure from employment security fund for the disabled" are added to the 87th category of "income from other departments" and "expenditure from other departments" respectively, reflecting the income and expenditure of employment security fund for the disabled.

(5) 8814 items of "fuel surcharge income" and "fuel surcharge expenditure" are added to the 88 categories of "local fiscal tax surcharge income" and "local fiscal tax surcharge expenditure", and the income and expenditure of the fuel surcharge levied by Hainan Province according to regulations are reflected in the above items.

iii. methods of payment to the treasury

(1) the central unit that has been included in the pilot reform of the collection of extra-budgetary fund income should hand over the fund income of the central finance, according to the Notice of the People's Bank of China of the Ministry of Finance on Printing and Distributing the Reform Scheme of the Management System of the Collection of Extra-budgetary Fund Income (Caiku [2112] No.37) and the Notice of the People's Bank of China of the Ministry of Finance on Printing and Distributing the Pilot Measures for the Management Reform of the Collection of Extra-budgetary Fund Income of Central Units.

(2) Other units that are not included in the pilot reform of the collection of extra-budgetary fund income should hand in the fund income of the central government, and continue to collect it according to the measures for the collection and management of various funds, and then hand it over to the central competent department, which will collect it in a centralized way and turn it over to the central treasury.

(3) The specific measures for handing over the fund income to the local finance shall be formulated by the local finance department.

(4) if the income of various funds is paid to the treasury in a centralized way, the grass-roots units shall remit it to the higher authorities step by step within 3 days from the date of obtaining the income (holidays are postponed, the same below), and the competent authorities shall pay it to the treasury within 3 days from the date of obtaining the income; Take the local treasury, departments and units should pay the treasury within 3 days from the date of income.

(5) All funds that are not included in the pilot unit of the reform of extra-budgetary income collection shall be paid to the treasury by using the "general contribution book". Fill in the payment book, the funds paid into the central treasury, "Ministry of Finance" in the column of "financial organ" and "central level" in the column of "budget level"; "Budget subjects" column shall be filled in according to the budget subjects specified in this notice. Funds paid into the local treasury shall be filled in according to the corresponding financial organs, budget levels and the subjects specified in this notice.

iv. Others

(1) After the above-mentioned funds are included in the budget management, the financial departments and units at all levels can refer to the Notice of the Ministry of Finance on Making and Distributing the Budget Management Measures for Government Funds (Cai Yu Zi [1996] No.435).

(2) The offices of local financial supervisors should strengthen the supervision and inspection of the budgetary revenue of the central fund to ensure that the revenue is put into storage in time and in full.

(3) rural education surcharge levied by various localities, and the income and expenditure are still reflected by 8211 items of "rural education surcharge income" and "rural education surcharge expenditure" in the fund budget revenue and expenditure subjects. The "urban education surcharge" levied is still reflected in the 7113 "additional income for education expenses" in the general budget revenue account and the 6113 "additional expenditure for education expenses" in the general budget expenditure account.

(4) rural power grid loan repayment funds, Three Gorges Project construction funds, iodized salt funds, wall materials special funds, port construction fees, civil aviation airport management and construction fees, civil aviation infrastructure construction funds, railway construction funds, railway construction surcharges, national cocoon and silk development risk funds, bulk cement special funds, central foreign trade development funds, afforestation funds, and water conservancy construction funds that have been clearly reserved in the Notice. New vegetable field development and construction fund, urban public utilities surcharge, cultural construction fee, tourism development fund, highway passenger and freight surcharge, agricultural (animal husbandry) industry tax surcharge, rural education surcharge, urban education surcharge, etc., all localities and departments should continue to do a good job in collection and management in accordance with the relevant provisions, and pay the library in full and on time.

attachment: catalogue of some government funds included in budget management

attachment:

catalogue of some government funds included in budget management

serial number

item

1

passenger station construction fee

2

special fund for highway passenger transport facilities construction

3

highway freight development and construction fund < P>7

surcharge for highway passenger transport

8

surcharge for highway freight transport

9

highway infrastructure construction fee for passenger vehicles

11

energy base construction fund

12

power base construction fund

11. Fund

16

state-owned afforestation and change fund

17

maintenance fee

18

forestry maintenance fee

19

reservoir area maintenance fund

21

reservoir area construction fund

21

reservoir area late support fund

. > 26

Fuel surcharge

Notice of the People's Bank of China on Incorporating Some Administrative Fees into Budget Management

In order to implement the provisions of the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Finance on Deepening the Reform of Separate Lines of Revenue and Expenditure and Further Strengthening Financial Management (Guo Ban Fa [2111] No.93), It is now decided to include some administrative fees (see the annex for the specific catalogue) of the education, personnel, transportation and other departments and units affiliated to the central and local governments into the financial budget management, and the relevant matters are notified as follows:

1. About the budget principles and budget levels

(1) Since October 1, 2114, all administrative fees listed in the annex of this notice (including the unpaid and unpaid financial accounts in previous years) will be paid in full.

(2) After being included in the budget management, the fee income originally turned over to the special account of the central finance will be turned over to the central treasury; The fee income originally turned over to the local financial special account shall be turned over to the local treasury; The fee income that was originally turned over to the central and local financial accounts respectively according to the share ratio stipulated by the State Council or the Ministry of Finance is still turned over to the central treasury and local treasury according to the original proportion.

II. Budget subjects

The following adjustments are made to the subjects of government budget revenue and expenditure in 2114:

(1) Item 4242 "Income from education in administrative charge" is added under the 42nd category "Income from administrative charge" of general budget revenue, which reflects the fees charged by the education department for reading books in primary and secondary schools, registration fees and evaluation fees for public students studying abroad, evaluation fees for degree and postgraduate education, and teachers.

4243 "Traffic administrative charge Revenue" is added to reflect the administrative fees collected by the transportation department, such as ship registration fee, ship certification visa fee, ship application safety inspection and review fee, oil and sewage test fee, maritime mediation fee, oil slick recovery fee, radio and telegraph telephone fee of coastal radio station, escort fee for special ships and underwater projects.

(2) Add section 7118, section 7119, section 7111, section 7111, section 7111, section 7111, and section 7111, respectively, to the 71th category of "special income" in the general budget revenue, reflecting the maintenance fees of the Yangtze River trunk waterway, inland waterway and waterway collected by the transportation department.

(3) add item 6118, item 6119, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111, item 6111

(four) in addition to the above provisions, the fees of other departments and units, where the subjects have been set in the "2114 government budget revenue and expenditure subjects", the income should be