Provisions on financial management of capital construction
Provisions on financial management of capital construction A. In order to adapt to the needs of the socialist market economic system and the reform of the investment and financing system, standardize the behavior of capital investment, strengthen the financial management and supervision of the capital construction, and improve the efficiency of the investment, in accordance with the "Chinese People's Republic of the Budget Law", "Accounting Law" and "Government Procurement Law" and other laws, administrative rules and regulations, Regulations, the formulation of this provision.
Article 2, the provisions of the state-owned construction units and the use of financial funds for non-state-owned construction units, including when the arrangement of capital investment, when the investment is not arranged, but there is construction work in progress, there is a moratorium on the construction of items month and the assets have been delivered and used but did not handle the completion of the final account of the project construction units. Other construction units can refer to the implementation.
The implementation of capital construction and enterprise finance and financial units, do not implement this provision.
Three, the basic tasks of the capital construction financial management is: the implementation of relevant state laws, administrative regulations, guidelines and policies; according to law, reasonable, timely raising and use of construction funds; do a good job of capital construction funds budgeting, implementation, control, supervision and assessment work, strict control of construction costs, reduce financial losses and waste, improve investment efficiency.
Article 4, financial departments at all levels is in charge of the capital construction of financial functions, the financial activities of the implementation of financial management and supervision of financial capital.
Article 5, the use of financial funds for the construction of units, in the preliminary design and project estimates approved, its competent departments should be submitted in a timely manner to the financial departments at the same level of the approval of the preliminary design and project estimates, and in accordance with the requirements of the budgetary management, and timely submission of the project budget to the financial departments at the same level, to be examined and confirmed by the financial departments, as a basis for arranging the budget of the project degree.
Construction projects to stop, slow down, relocation, merger, separation and other major changes should be established and change procedures within days of the date of the financial sector at the same level to submit copies of relevant documents and information.
Sixth, the construction unit to do a good job in the basic work of financial management of capital construction, set up an independent financial management organization or designate a person responsible for the financial work of capital construction; in strict accordance with the approved budget construction content, set up and account management, establish and improve the internal financial management system; the capital construction activities of materials, equipment purchases, inventory, all property and materials timely Make original records; timely grasp of the progress of the project, regular inventory of property and materials; according to the provisions of the infrastructure financial statements to the financial sector.
The competent departments shall guide and supervise the construction units under them to do a good job in the basic work of financial management of capital construction.
Article 7: For operational projects, a certain proportion of non-debt funds shall be raised as project capital in the total investment of the project (calculated on the basis of the approved dynamic investment) in accordance with the provisions of the state on the capital fund system of the project.
The division of operational and non-operational projects in this provision shall be confirmed by the financial department in accordance with the relevant state regulations.
Article 8, the capital funds raised by the operational projects shall employ a Chinese certified public accountant to verify the capital and issue a capital verification report. Investors in kind, industrial property rights, non-proprietary technology, land use rights and other non-monetary assets into the capital of the project, must be qualified asset appraisal organization in accordance with laws and administrative regulations to assess the value.
Operational projects to raise capital, during the construction of the project and the production and operation of the investor in addition to the transfer in accordance with the law, may not be withdrawn in any way.
Nine, operational projects received from investors into the project capital, in accordance with the different subjects of investment, respectively, to the state capital, corporate capital, individual capital and foreign capital is reflected separately. The project is completed and delivered for use and for the completion of the financial accounts, the corresponding transfer to the production and operation of the enterprise's national capital, corporate capital, personal capital, foreign capital.
Article 10, where the use of state financial investment in construction projects, the Ministry of Finance shall implement the procedures for the payment of capital funds, financial funds according to the approved degree of capital expenditure budget in place.
The implementation of government procurement and treasury centralized payment of capital projects, should be in accordance with the relevant provisions of government procurement and treasury centralized payment of funds for payment.
Eleven, operating projects on the actual amount of capital contributions paid by investors in excess of their capital (including the net proceeds of the premium on the issue of shares), the acceptance of donations of property, the difference in the translation of foreign currency capital, etc., during the construction period of the project, as a capital reserve fund, the project is completed and delivered to the use of the project and for the completion of the financial accounts, and accordingly converted to the production of business enterprises capital reserve fund.
Capital construction financial management regulations
Twelve, construction projects during the construction of the deposit interest income is included in the amortized investment, offsetting the cost of the project.
Thirteen, operating projects during the construction period of the financial subsidy funds, as a deduction of the cost of the project.
Article 14, construction projects in the preparation of the completion of the financial accounts before the completion of the funds should be carefully cleaned up the balance. Should be liquidated inventory equipment; materials and should be dealt with fixed assets for personal use to be publicly liquidated, receivables, payables should be promptly cleaned up, cleaned up the balance of funds in accordance with the following financial processing:
Operational projects, the balance of funds, accordingly, transferred to the production of the relevant assets of the business enterprise.
Non-operating project balance of funds, first used to return the project loan. If there is a balance, % of it will be retained as the income of the construction unit, mainly used for the construction of project supporting facilities, employee incentives and project quality awards, and % will be returned to the investor in proportion to the source of investment.
Article 15, the project construction unit should be paid to the financial completion of the balance of funds in the completion of the financial accounts approved within days of the financial.
Article 16: The construction cost includes investment expenditure on construction and installation works, investment expenditure on equipment, investment expenditure to be amortized and other investment expenditure.
Article 17, the construction and installation project investment expenditure refers to the construction unit according to the project estimate of the content of the actual cost of construction and installation works, which does not include the value of the installed equipment itself, as well as in accordance with the provisions of the contract paid to the construction enterprise prepaid materials and prepaid construction funds.
Article 18, equipment investment expenditure refers to the construction unit in accordance with the estimated project budget content of the actual cost of various equipment, including the need to install equipment, do not need to install equipment and for the production of insufficient preparation of fixed assets standard tools, appliances, the actual cost.
The need to install equipment means that it must be assembled as a whole or several parts, installed on the foundation or building support in order to use the equipment; do not need to install the equipment is not necessary to be fixed in a certain position or bracket on the equipment can be used.
Article 19, to be amortized investment expenditure refers to the construction unit according to the project budget estimates of the content of the construction unit, in accordance with the provisions should be apportioned to the value of the assets delivered to the use of the cost of the expenses, including: the construction unit management fees, land requisition and relocation of compensation, land reclamation and compensation, survey and design, research and testing costs, feasibility studies, temporary facilities, equipment inspection costs, load joint commissioning costs, Contract notarization and project quality supervision fee, (loan) project appraisal fee, foreign borrowing handling fee and commitment fee, social intermediary agency audit (investigation) fee, bidding fee, economic contract arbitration fee, litigation fee, attorney's agent fee, land use tax, arable land occupancy tax, vehicle and vessel use tax, exchange gain or loss, loss on scrapped projects, loss of bad debts, interest on borrowings, loss of fixed assets, loss of equipment handling, equipment loss and destruction, adjustment of equipment allocation price. Loss on fixed assets, loss on disposal of equipment, loss and destruction of equipment, adjustment of equipment transfer price discount, corporate bond issuance costs, waterway maintenance fees, navigation facilities fees, navigation survey fees, and other amortized investments.
Construction units should strictly control the pending investment expenditures in accordance with the prescribed contents and standards, and should not include illegal charges and assessments in the pending investment expenditures.
Twentieth, other investment expenditures refers to the construction unit according to the content of the project budget estimates incurred constitute the actual expenditure of capital construction of the purchase of housing and basic livestock and poultry, forestry, such as the purchase, raising, cultivation expenditures, as well as obtaining a variety of intangible assets and deferred assets incurred expenditures.
Article 21, the construction unit management fee refers to the construction unit from the date of commencement of the project to the date of completion of the financial accounts for the management of the nature of the expenditure incurred. Including: not in the original unit payroll staff wages, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, office expenses, travel and transportation costs, labor protection costs, tools and appliances, fixed assets, the use of incidental purchases, recruitment of production workers, technical library and information costs, stamp duty, business hospitality, construction site allowances, the completion of acceptance fee and other expenses of a managerial nature.
Business hospitality expenses shall not exceed % of the total management fees of the construction unit.
Capital construction financial management regulations
Construction site allowance standards compared to the local financial sector to develop the standard of travel expenses.
Article 22, the construction unit management fees to implement total control, sub-degree according to the actual expenses.
Construction unit management fees to control the total number of project approval department approved the total project investment estimates for the base, and according to the total investment estimates of different scales of calculation. The specific calculation method is attached. Special circumstances require more than the above spending standards, must be reported to the same level of the financial sector for review and approval in advance.
Article 23, the construction unit occurred in a single project scrapped, must be identified by the relevant departments. The net loss of the scrapping of a single project approved by the financial sector, as an increase in construction costs, to be included in the amortized investment.
Article 24, non-operational projects occurring in the river clearing, channel dredging, fly sowing afforestation, subsidized mass afforestation, returning farmland to forests (grass), closed (sand) forests (grass), soil and water conservation, urban greening, the cancellation of the project feasibility fee, project scrapping, and other approved by the financial sector can not be an asset of part of the investment to be written off. After the financial department approves the final account of completion, the corresponding funds will be written off. Investments that form part of an asset are included in the value of the asset delivered for use.
Article 25, non-operating projects for the project supporting the investment in special facilities, including special roads, special communication facilities, transmission substations, underground pipelines, etc., the property rights belong to the unit, the value of the assets delivered to the use of the unit; property rights are not attributable to the unit, for the transfer of investment processing, write off the corresponding funds.
Operational projects for the project supporting the investment in special facilities, including special railroads, special highways, special communication facilities, transmission and substation, underground pipelines, special terminals, etc., the construction unit must be clearly defined with the relevant departments of the source of investment and property rights. By the unit is responsible for the investment but the property rights do not belong to the unit, as intangible assets; property rights belong to the unit, the value of the assets delivered to the use.
Article 26, the construction project affiliation changes, should be carried out in a timely manner to transfer the financial relationship, to do a good job of the assets and debts, debts and liabilities cleanup and handover, including the source of the investment, has been delivered to the use of the assets, construction in progress, the balance of the funds, debts and liabilities, etc., by the competent authorities of both sides of the transfer of the same level of the financial sector for approval and for the transfer of assets, finance Procedures.
Article 27: Revenue from capital construction refers to the net income from the realization of by-products of various projects and constructions formed in the course of capital construction, the income from load testing and trial operation as well as other incomes.
(a) the net income of the by-products of engineering and construction price change includes: coal construction of engineering coal income, mine construction of mineral products income, oil (steam) field drilling construction of crude oil (steam) income and forestry construction of the road shadow material income.
(ii) operating projects to test the quality of equipment installation for the load test run or according to the contract and the state regulations for the trial run of the product revenue realized, including: water conservancy, electric power construction before handing over the production of water, electricity, heat fee income, raw materials, electromechanical light textiles, agriculture and forestry construction before handing over the production of the product revenue, railroads, transportation, temporary operation income.
(c) Other income includes. The overall construction of various construction projects has not yet been completed and transferred to production, but some of these projects are put into operation briefly and the operating income occurred; . Various claims during the construction period and other income such as liquidated damages.
Article 28, all kinds of by-products and load-testing products infrastructure revenue is based on the actual sales revenue less the sales process incurred . Costs and taxes are determined. The cost of load trial is included in the construction cost.
Infrastructure income during the trial run is determined by the net income from the actual sales revenue of the products minus the selling expenses and other expenses and sales tax.
Article 29, the trial period is determined in accordance with the following provisions: the introduction of foreign equipment projects in accordance with the provisions of the construction contract for the trial period; domestic general construction projects in principle, the trial period in accordance with the approval of the design documents for the period specified in the implementation. Individual industries need to exceed the trial run period of construction projects specified trial run period, should be reported to the project design documents approved by the approval authority.
Financial management of capital construction
Thirty, construction projects completed in accordance with the approved design documents, industrial projects by the load test test (the introduction of foreign equipment project contract stipulates that the test test period expired) or trial period can normally produce qualified products, non-industrial projects in line with the design requirements, and can be used normally, it should be organized in a timely manner for acceptance, transfer of production or use. Use. Any construction project that has exceeded the approved trial run period and has met the conditions for acceptance but has not gone through the completion and acceptance procedures in time shall be regarded as if the project has been formally put into operation, and its costs shall not be paid from the capital investment, and the income realized shall be regarded as production and operation income, and shall no longer be regarded as income from the capital construction. Once the trial operation period is determined, each construction unit shall strictly follow the provisions of the implementation, shall not be shortened or extended without authorization.
Thirty-one, the claims, liquidated damages and other income, first used to make up for the loss of the project, the balance of the provisions of the thirty-second treatment.
Article 32, infrastructure income shall pay enterprise income tax in accordance with the law, after-tax income is handled in accordance with the following provisions:
After-tax income of infrastructure income from operating projects, accordingly transferred to the production and operation of the enterprise's surplus reserve.
After-tax income from infrastructure income of non-operating projects is accordingly transferred to other income of administrative institutions.
Article 33: No depreciation of fixed assets shall be made during the trial production period.
Article 34, the construction unit shall strictly implement the provisions of the system of project price settlement, adhere to the standardized procedures for the settlement of project price payment of funds. Construction unit and the construction unit signed a construction contract to determine the settlement of the project price to comply with the relevant provisions of the budgetary management of financial expenditures. During the construction period, the construction unit and the construction unit for the settlement of the project price, the construction unit must be the total amount of the project price settlement of the % of the quality of the project security deposit reserved for the completion of the project acceptance of one and then liquidated.
Thirty-five, the completion of capital projects, capital projects should be prepared to complete the financial accounts. Long construction period, the construction of many projects, the completion of a single project, with the conditions for delivery and use, can be prepared for the completion of a single project financial accounts. Completion of the construction project should be prepared after the completion of all financial accounts.
Thirty-sixth, the completion of capital projects is the correct approval of the financial accounts of the value of new fixed assets, reflecting the completion of the project construction results of the document, is the basis for the delivery of fixed assets for use. The preparation of the unit should seriously implement the relevant financial accounting methods, serious financial discipline, factual preparation of the completion of the capital project financial accounts, to achieve timely reporting, accurate figures, complete content.
Thirty-seven, the construction unit and its competent departments should strengthen the organization and leadership of the completion of the financial accounts of capital projects, the organization of specialists, the timely preparation of the completion of the financial accounts. Design, construction, supervision and other units should actively cooperate with the construction unit to do a good job in the preparation of the completion of the financial accounts. Construction units should be completed within months after the completion of the project to complete the preparation of the final financial accounts. In the completion of the financial accounts are not approved before the original machine can be withdrawn, the project manager and the financial controller shall not be transferred.
Thirty-eight articles, the basis for the completion of the financial accounts of capital projects, including: feasibility study reports, preliminary design, budget adjustments and its approval documents; bidding documents (books); calendar investment plan; approved by the financial sector review and approval of the project budget; contracting, project settlement and other relevant information; the relevant financial accounting system, methods; other relevant information.
Thirty-nine articles, in the preparation of the completion of capital projects before the financial accounts, the construction unit to do a good job of cleaning up the work. Cleanup work mainly includes the capital project files and information collection and organization, account processing, property and materials inventory verification and debt settlement, so that the account, the account, the account evidence, the account, the account is consistent with the table. A variety of materials, equipment, tools, appliances, etc., to be verified item by item inventory, fill in the list, properly stored, or in accordance with national regulations for processing, not allowed to arbitrarily misappropriation, misappropriation.
Article 40, the completion of the financial accounts of capital projects, including the following two parts:
Capital financial management regulations
(a) the completion of the financial accounts of capital projects statement
The following statements (form attached):
. Cover page
. Capital Project Fact Sheet
. Capital Project Completion Financial Statement
. Summary of Assets Delivered for Capital Projects
. Schedule of Assets Delivered for Use in Capital Projects
(ii) Statement of Completion of Financial Accounts
Mainly including the following contents:
. Overview of the capital project
. Handling of accounting transactions, liquidation of property and materials and settlement of debts
. Distribution of capital surplus funds, etc.
. Analysis and calculation of major technical and economic indicators
. Problems and suggestions in the management of capital projects and final accounts
. Differences between the final account and the proposed budget and analysis of the reasons
. Other Matters to be Explained
Forty-one, the completion of the financial accounts of capital projects, in accordance with the following requirements for approval:
(a) Central-level projects
. Small-scale projects
are key projects identified by the state, the completion of the financial accounts by the competent authorities for approval by the Ministry of Finance, or authorized by the Ministry of Finance for approval by the competent authorities; other projects completion of the financial accounts reported to the competent authorities for approval.
. Large and Medium-sized Projects
The completed financial accounts of large and medium-sized capital projects at the central level shall be submitted to the Ministry of Finance for approval after examination and approval by the competent authorities.
(ii) local-level projects
The submission and approval of the financial accounts for the completion of local-level capital construction projects shall be determined by the departments (bureaus) of finance of the provinces, autonomous regions, municipalities directly under the central government, and municipalities with separate plans.
Article 42, the Ministry of Finance of the central large and medium-sized projects, the state to determine the key small-scale projects for the approval of the completion of the financial accounts of the implementation of the "first audit, after the approval of the" approach, that is, first entrusted to the investment appraisal institutions or qualified intermediaries accredited by the Ministry of Finance on the completion of the financial accounts prepared by the project unit to carry out an audit, then Approved in accordance with the regulations. The investment in the proposed budget reduced in the audit will be returned to the investor in proportion to the source of investment after the Ministry of Finance's examination and confirmation.
Forty-three articles, the completion of capital projects, financial accounts of small and medium-sized division standards. Operating projects with an investment of ten thousand yuan (including ten thousand yuan) or more, non-operating projects with an investment of ten thousand yuan (including ten thousand yuan) or more for large and medium-sized projects. Other projects are small projects.
Article 44, has the conditions for completion and acceptance of the project, within months of not for completion and acceptance and transfer of fixed assets, as if the project has been formally put into operation, the cost shall not be paid from the infrastructure investment, the income realized as production and operation income, no longer as infrastructure revenue management.
Article 45, the provinces, autonomous regions, municipalities directly under the Central Government, municipalities with plans (Bureau of Finance) can be based on the provisions of this, combined with the actual construction projects in the region, to formulate the implementation of the rules and report to the Ministry of Finance for the record.
Fourty-six, the provisions of the date from the date of publication shall come into force. Issued by the Ministry of Finance, "a number of provisions of the financial management of capital construction" (Caiji word [] No.) shall be repealed simultaneously.