Chapter I General Provisions Article 1 The financial work of institutions of higher learning is an important part of the whole school's work and an organic part of the national financial work. The arrangement and use of school funds is directly related to the implementation of the relevant principles and policies of the party and the state, and to the construction of school work and the lives of teachers and students. In order to establish a normal financial management order in colleges and universities and give full play to the role of school financial work in cultivating talents for China's socialist modernization, these measures are formulated. Article 2 The fundamental task of financial work in institutions of higher learning is to manage and use various funds reasonably and scientifically according to the Party's educational policy and the policy of running schools diligently, and in combination with the characteristics of higher education in China, so as to continuously improve the financial management level of institutions of higher learning and strive to serve the development of higher education in China. Article 3 The basic duties of financial work in institutions of higher learning are: conscientiously implementing the financial policies and decrees of the Party and the state, maintaining financial discipline, and protecting the safety of public assets; According to the relevant provisions of the higher authorities and the specific situation of the school, prepare and implement the financial plan of the school; Formulate the financial rules and regulations of the school; Supervise and inspect the management and plan implementation of various funds in the school; By doing a good job in bookkeeping, accounting and reimbursement, we can investigate, analyze and evaluate the effect of fund use, predict the economic prospect and participate in economic decision-making. Article 4 The principle of "unified leadership, centralized management, division of responsibilities, and consistency of powers and responsibilities" shall be applied to the financial work of institutions of higher learning affiliated to the Ministry. Do clear responsibilities, clear procedures, division of labor and cooperation, and perform their duties. Article 5 Institutions of higher learning directly under the Ministry shall establish an economic responsibility system headed by the chief accountant under the leadership of the school (college) director. The chief accountant shall assist the director of the school (hospital) to fully lead the school's financial work, be responsible for managing major issues in the school's daily finance, and implement the "one pen" system for financial expenses approval. Schools that cannot have a chief accountant for the time being must instruct a vice-president to act as the chief accountant. Article 6 Institutions of higher learning directly under the Ministry must accept the leadership and supervision of the higher education (education) departments in charge of school finance at the provincial and municipal levels. Chapter II Financial Institutions and Accountants Article 7 Colleges and universities directly under the Ministry must set up a separate finance department (room) to manage all accounting work of the whole school under the direct leadership of the school (college) president and chief accountant and under the guidance of the financial department at a higher level. Other business departments and units of the school (including affiliated units, the same below) are equipped with accounting personnel and accounting institutions according to the needs of the work, and are subject to the unified leadership and supervision of the school finance department (room) in accounting business. Article 8 The person in charge of accounting in a subordinate institution of higher learning shall be a person who meets the conditions for selecting cadres and has the professional level of assistant accountant or above. The chief financial officer or the director of the financial office shall be appointed by the school with the approval of the Ministry of Education; The deputy director or deputy director shall be appointed by the school and reported to the Ministry of Education for the record. Their transfer must be approved by the Ministry of Education in advance. The deployment, transfer-in, transfer-out, grading and grading of the chief accountant of the school finance department (room) and other business departments and units shall be subject to the prior consent of the chief accountant of the school. Article 9 Institutions of higher learning affiliated to the Ministry of Education shall, according to the scale of running a school and the actual needs of all accounting work in the whole school, select accounting personnel and enrich the backbone in accordance with the past regulations and requirements of the Ministry of Education. We should attach importance to the ideological and political education and professional training of accounting personnel, care about their lives, earnestly strengthen the construction of accounting team, and gradually establish a red, professional and relatively stable accounting cadre team. Article 10 Accounting personnel in institutions of higher learning affiliated to the Ministry must adhere to and rely on the leadership of the Party, study the principles, policies and decrees of the Party and the State, study their business, earnestly observe the provisions of implementation of accounting's functions and powers, set an example in observing the national financial discipline and financial system, actively do their own jobs, and make their own contributions to the construction of higher education. Article 11 Accounting personnel of institutions of higher learning directly under the Ministry of Education shall be given moral encouragement or material rewards by the school and the Ministry of Education if they have one of the following advanced deeds:

1. Made a significant contribution to improving the use effect of funds, property and materials or preventing losses and waste;

2. Have original opinions on the theory and methods of accounting management in colleges and universities, and improve the financial science managers in colleges and universities;

3 adhere to the financial system, maintain financial discipline, resolutely fight against violations of law and discipline, protect national assets from losses, and make remarkable achievements;

4. Love the cashier's work, work continuously for more than one year, and have no mistakes in income and expenditure;

5. Other personnel who have made remarkable achievements in financial accounting. Chapter III Financial Plans and Financial Accounts Article 12 The financial plans of subordinate institutions of higher learning include: budgetary funds revenue and expenditure plans, three scientific and technological expenses revenue and expenditure plans, capital construction financial plans, school funds revenue and expenditure plans, escrow scientific research funds revenue and expenditure plans, production financial plans and other extra-budgetary funds revenue and expenditure plans. The annual financial plan of each fund prepared by the school should fully reflect the tasks, scope and direction of each work of the school; The annual financial accounts of the school are the basic summary of the implementation of the school's financial plan, which should truthfully reflect the basic situation of the school's implementation of the principles and policies of the party and the state and the completion of the planned tasks assigned by the state. Thirteenth subordinate institutions of higher learning should be in accordance with the following requirements, conscientiously do a good job in the preparation and audit of the annual financial plan.

(a) according to the school's annual career development plan and teaching, scientific research, production, logistics and other planning tasks, in accordance with the relevant principles, policies and regulations of the party and the state, on the basis of fully tapping the internal human, financial and material potential, and referring to the implementation of various financial plans in the previous year, the annual financial plan (draft) is prepared realistically, reviewed by the school (hospital) president and chief accountant, and submitted to the school affairs Committee for deliberation and approval. Before the year has started and the plan has not been approved by the Ministry of Education, the school can give priority to various expenditures according to the relevant expenditure standards and the expenditure level of the previous year.

(II) After the school's annual financial plan is examined and approved by the Ministry of Education, the school's Finance Department (room) or relevant departments will put forward specific arrangement opinions according to the business plan, staffing, teaching, scientific research, production, logistics and other tasks issued by the Ministry of Education, and report them to the school affairs committee for discussion and adoption, and then formally issue them to all relevant departments and units of the school for implementation, and report them to the Ministry of Education for the record.

(3) The preparation and arrangement of various annual financial plans must be based on different funding channels, adhere to the principle of "living within our means, living within our means, and keeping reserves", be careful in calculation, practice strict economy, rationally allocate and pay attention to results. All financial expenditure plans of the school must be strictly controlled within the scope permitted by various financial resources, and deficit budgets are not allowed. In the process of implementation, in case of special circumstances or sudden major problems, it is necessary to apply for additional budgetary funds, which must be carefully accounted by the financial department, audited by the school (hospital) president and chief accountant, and reported to the Ministry of Education for approval.