This Circular guides the financial management regime for scientific and technological activities in provinces, cities, and centrally-administered municipalities. It stipulates sources of investment capital, contents of expenses funded from local budgets, and responsibilities of managing agencies in implementing and supervising these activities.
适用范围
Provinces, cities, and centrally-administered municipalities; State Science Committee; Ministry of Finance; Provincial Finance Departments; People's Committees of provinces; Local Science and Technology Committees; Economic entities.
要点
- Localities manage state budget funds invested in scientific and technological activities, balancing them within the local budget.
- Allocate funds from the local budget for applying science and technology to production and daily life, researching the adaptation of scientific and technological research results, standardization, measurement, and product quality control, scientific and technological information, inventions, patents, and industrial property.
- Local Science and Technology Committees are responsible for compiling and balancing science and technology project plans, coordinating with Provincial Finance Departments to establish expenditure plans, and monitoring implementation status.
- Provincial Finance Departments are responsible for compiling financial needs, allocating budget plans for each scientific and technological task, issuing budget limits, and inspecting revenue and expenditure.
- Entities receiving state funds must use them for their intended purposes and comply with regulations on planning, reviewing, inspecting, and evaluating the implementation of scientific and technological tasks.
🌐 本文件的社会影响
- Strengthen financial management for scientific and technological activities to enhance the efficiency of investment capital utilization.
- Adapt to the economic and social development needs of localities, creating favorable conditions for the application of new technologies in production and daily life.
❓ 常见问题
How are provinces and cities allocated funds from the budget?
Based on the scientific and technological revenue and expenditure plan proposed by the locality and the total state budget investment in science and technology approved by the National Assembly, the State Science Committee coordinates with the Ministry of Finance to allocate budget plans for local scientific and technological activities (Article 3).
Where can economic entities obtain funding?
Other sources include production and business capital of economic entities, international organization aid, and credit (Article 1).
What responsibilities does the Local Science and Technology Committee have?
The Local Science and Technology Committee is responsible for compiling and balancing science and technology project plans of various sectors, levels, and entities, coordinating with Provincial Finance Departments to establish expenditure plans, and monitoring the implementation of science and technology plans (Article 3).
What responsibilities does the Provincial Finance Department have in managing funds?
The Provincial Finance Department compiles financial needs, allocates budget plans for each scientific and technological task, issues budget limits, and inspects revenue and expenditure (Article 3).
What regulations must entities receiving state funds follow?
Entities must use funds for their intended purposes and comply with regulations on planning, reviewing, inspecting, and evaluating the implementation of scientific and technological tasks (Article 3).
全文
CIRCULAR
JOINT DECREE OF THE MINISTRY OF FINANCE AND THE STATE SCIENCE COMMITTEE NO. 63/TCKHKT DATED DECEMBER 11, 1990 GUIDING THE FINANCIAL MANAGEMENT REGIME FOR SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES IN PROVINCES, CITIES, AND CENTRALLY-GOVERNED SPECIAL ZONES
To strengthen the responsibility of state management agencies at all levels in the use of investment capital for scientific and technological activities (referred to as "KH-CN"); the Ministry of Finance and the State Science Committee guide the financial management regime for activities in provinces, cities, and centrally-governed special zones (referred to as "localities") as follows:
I. CONTENTS OF TYPES OF CAPITAL INVESTED IN SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES IN LOCALITIES
1. State budget capital invested in scientific and technological activities managed by localities is balanced within the local budget.
2. Capital signed in research and development contracts for scientific and technological activities according to the regulations of the Ministry of Finance and the State Science Committee.
3. Other sources of capital: production and business capital of economic entities, international organization aid, credit capital.
II. CONTENTS OF SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES FUNDED FROM THE LOCAL BUDGET
1. Supporting the initial application of advanced technologies (referred to as "KTTB") in production and daily life.
2. Expenditure for adapting or coordinating research (confirming applicability) of scientific and technological research results from both domestic and foreign sources to specific conditions of each locality.
3. Expenditure for standardization, measurement, and product quality control work.
4. Expenditure for scientific and technological information work, inventions, patents, and industrial property (including technical training).
5. Expenditure for tasks: strategic science and technology and socio-economic forecasting. Assessing the technological level of production and products. Organizing scientific councils to review technology for projects planned for investment in localities. Preparing economic and technical justifications for KTTB expected to be introduced into production in the annual plan.
6. Expenditure for international cooperation in science and technology.
7. Expenditure for equipping technical means to serve state management of science and technology.
The expenditure for the activities of the local State Science and Technology Committees shall be covered by administrative expenses.
III. REGIME OF MANAGING SCIENTIFIC AND TECHNOLOGICAL EXPENSES IN LOCALITIES
1. Annually, based on the scientific and technological revenue and expenditure plans proposed by localities and the total state budget investment for science and technology approved by the National Assembly, the State Science Committee will coordinate with the Ministry of Finance to allocate the budget expenditure plan for local scientific and technological activities.
Based on the agreed plan, the Ministry of Finance will consolidate it into the local budget expenditure plan submitted to the Council of Ministers for allocation to localities for implementation.
2. Local Science and Technology Committees have the responsibility to:
a) Aggregate and balance project plans for scientific and technological activities of various sectors, levels, and institutions to collaborate with relevant agencies in developing the local scientific and technological plan.
b) Coordinate with the Department of Finance and the Planning Committee in establishing expenditure plans, allocating funds, and monitoring the implementation of the local scientific and technological plan and financial expenditures for scientific and technological tasks.
3. The Department of Finance has the responsibility to:
a) Aggregate and balance the financial needs to ensure the implementation of annual scientific and technological activities for provincial People's Committees to submit to provincial People's Assemblies for approval together with the examination and approval of the local budget revenue and expenditure plan.
b) Based on the local budget revenue and expenditure plan allocated annually by the Council of Ministers, the Department of Finance will coordinate with the Provincial Science and Technology Committee to allocate the expenditure plan for each scientific and technological task listed in Part I of this circular, to be submitted to the Provincial People's Committee for assignment to units for implementation.
c) Organize the allocation of financial limits to units for implementation according to the plan and progress of scientific and technological tasks.
The Department of Finance may allocate directly or allocate to the Science and Technology Committee to sign contracts with implementing units.
The choice of allocation method depends on the conditions of each province, discussed between departments and reported to the Chairman of the Provincial People's Committee for decision.
d) Inspect financial income and expenditure and approve final accounts of units assigned scientific and technological funds.
đ) Guide financial work and final accounts for units receiving scientific and technological funds.
4. Sectors, levels, and institutions receiving state investment funds for scientific and technological tasks (including various sources of capital) have the responsibility to:
a) Use the investment capital for scientific and technological tasks of their institution for the intended purpose and effectively.
b) Fully comply with current regulations on the establishment, examination, inspection, and evaluation of the results of scientific and technological tasks.
c) Submit quarterly and annual financial reports and implement scientific and technological tasks according to current financial regulations.
This circular takes effect from the date of signature. During implementation, if there are any difficulties, please report them to the joint ministries for supplementation and amendment as appropriate.
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