I. Allocation of scientific research funds
(I) early allocation. Where the application for early borrowing, allocation of the subject group, put forward the review and recommendations, reported to the Director of Science and Technology for approval, the Finance Section by project accounting and allocation.
(ii) emergency funding. The progress of scientific research in advance or urgent needs, can apply for scientific and technological borrowing in advance.
(iii) Appropriation by installments. According to the annual or total allocation plan approved by the superior or the project contract unit, depending on the progress of the project, approved by the Office of Science and Technology in installments or a one-time allocation to the subject group.
2. The scope of use of research funds includes the following:
1. Purchase of instruments and equipment.
2. Expenses for going abroad related to the project.
3. Necessary business entertainment expenses, etc.
4. Experimental materials and trial production costs: including raw materials (devices), reagents, drugs and other expendable items purchasing costs, samples, specimens collection and processing and purchasing costs, design and reagent costs, semi-finished products, trial products, testing, installation costs, etc..
5. Laboratory modification costs.
6. Full-time staff costs: including salaries, allowances, subsidies, overtime, labor costs and accrued employee benefits, employee education, labor union funds, social security costs.
7. Various taxes payable.
8. Scientific research and operational expenses: including office expenses, travel expenses, library and printing costs, fixed asset occupancy, various calculations, testing, analysis and experimental costs, water, electricity, heating and communication, expenses, temporary labor labor costs, and so on.
9. Development funds, management fees (including special expenses) and financial management fees of the Institute, the Institute (directly under the departments and ministries)
10. Collaboration fees: refers to the funds paid to the external collaborators for the completion of the shared research and experimental work required.
11. A small amount of construction costs for certain operational projects.
In addition to the scope of the above provisions, not included in the scientific research work necessary for the relevant costs, the Science and Technology Division in accordance with the relevant provisions of the State to explain and approve the financial section to review and agree to be reimbursed.
Three, the management of research funds
The management of research funds need to comply with certain principles of use, the following are the specific principles of the matter.
①, adhere to the principle of combining the allocation and program management and project progress.
②, in the approval of funds to reflect the principle of unity of responsibility.
3, in the use of funds to reflect the principle of accountability of the project leader.
④, adhere to the principle of earmarking.