After the implementation of the two-level management of colleges and universities, in order to establish a self-development and self-restraint operation mechanism of colleges and universities to adapt to the new management system, standardize the financial operation of colleges and universities, and improve the level of financial management and the efficiency of the use of funds, these measures are formulated in accordance with the relevant provisions of the "Financial System of Colleges and Universities" issued by the state and combined with the actual situation of the school.

First, the budget management of colleges and universities

Budget management is the core of financial management in colleges and universities, and the specific requirements of budget management in colleges and universities are:

1, the university budget is an important part of the school unit budget, and the financial system and accounting system of the university are uniformly implemented; The budget of the college is compiled by the college and formally implemented after being examined and approved by the financial department of the school.

2. The comprehensive financial plan is implemented in the budget of colleges and universities. According to the requirement of "big income and big expenditure", all the income and expenditure of the college must be included in the budget management. We must strictly abide by financial discipline, resolutely stop misappropriating, withholding and concealing various payable income, or transferring funds by fictitious expenditure, keeping them privately and releasing them privately, and not including funds in budget management and income and expenditure in accounting books.

3. College budget preparation should follow the requirements of "overall consideration, ensuring key points, balancing income and expenditure, and living within our means", and deficit budget preparation is not allowed. Once the university budget is formally determined, it is not allowed to be changed at will; If it is really necessary to adjust the budget due to changes in the business plan or tasks undertaken, the college shall submit a written report to the school. At the end of the year, the balance of university budget funds is reserved for the next year.

4. University budget consists of income budget and expenditure budget. The sources of funds for university income budget mainly include:

(1) recurrent operating funds allocated by the school to the college. Including faculty salaries, supplementary salaries and social endowment insurance funds, unemployment funds of public institutions, housing accumulation funds, medical insurance premiums, allowances for class teachers, scholarships for students, student aid funds, student activity fees, funds for students' social practice activities, various official and business expenses (tuition income 1 1%), teacher training fees, purchase fees for teaching equipment, house repair fees, fire fighting fees, etc.

(2) Divided income obtained through teaching, scientific research and social service colleges. Including the share of training fees transferred by students from the Institute of Science and Technology; Class fees for science and technology colleges, adult education colleges and international exchange colleges; Re-education students' training fees are graded.

(3) Other income of the college. Including the turned-over income and donation income of subordinate units (including economic entities) of the college.

Special funds include provincial and municipal financial special projects and additional special projects for higher education, which are managed by the school and are not included in the college income budget. According to the needs of development planning and discipline construction, the college declares special funds to the school and implements the matching funds of the college. Special funds must be earmarked, charged in the school special funds.

The expenditure budget of the college must first ensure the staff funds of the faculty and the "three funds and one fee" of the security system; Ensure that the student affairs expenses are arranged according to the standard; Focus on investing in six teaching funds, of which the share of training fees transferred by students from the Institute of Science and Technology must be used for the purchase of teaching instruments and equipment according to the standard of 1 000 yuan per person; We should conscientiously implement the requirements of the CPC Central Committee and the State Council on "diligence and thrift, open source and reduce expenditure", strive to cut unnecessary expenses, and control the entertainment expenses within 3% of the college's public budget.

5. Gradually implement the zero-based budget of the college. The recurrent business funds allocated by the school to the college are linked to the size of the college, that is, the number of students in the school. The base of the recurrent business fund in the previous year is no longer used as the basis for the division of the next year.

6. Establish and improve the dean's economic responsibility system and college budget management system. First of all, the dean bears full economic responsibility for the budget revenue and expenditure of the college. The college has seriously violated the financial discipline and made major mistakes, which has caused serious losses to the economic interests of the country and the college. The dean should be investigated for economic responsibility; Secondly, according to the principle of unification of power and responsibility, establish and improve the "one pen" examination and approval system of budget funds with the president as the main body, and clarify the examination and approval authority and division of labor; Third, democratic and scientific financial management should be implemented, and the annual budget and major expenditure items of the college should be submitted to the joint meeting of the party and government of the college for collective consideration, and teachers' opinions should be solicited at the same time; The budget and implementation results should be reported to the faculty congress of the college.

Second, the financial accounting of colleges and universities

1, the school implements the accounting system of "one-level accounting and two-level management", and there is no accounting institution in the college. The income and expenditure of college budget funds are uniformly accounted by the school accounting and settlement center.

2. In order to concentrate the financial resources of the school and implement macro-control, the school has set up a basic deposit account in the bank. The college is not allowed to open another account in the bank. If it has already been opened, it must immediately close the account. (www.Fwsir.com) The accounts set up by the economic entities under the College in the bank should be gradually merged after rectification; Before the merger, it is strictly forbidden to transfer the funds that should be included in the budget income of the college to the bank accounts of subordinate economic entities. Once this situation is discovered, it will be investigated as a "small treasury" behavior.

3. The school accounting and settlement center accounts for the college funds according to the annual budget of the college and the prescribed accounting subjects, and is responsible for providing the college with budget expenditure statements every month and accepting the accounting business of the college. Under the following circumstances, the school accounting and settlement center may suspend the financial accounting of the college:

(a) the loan and reimbursement settlement documents have not been signed by the dean of the college or the authorized person of the dean;

(2) The college no longer has the ability to pay funds;

4. School accounting and settlement centers and colleges shall abide by national financial regulations and various financial systems, conduct accounting in strict accordance with the scope of use of various funds, and adhere to the implementation of various financial expenditure standards. The original vouchers provided must be true, lawful, complete and accurate. According to the Provisional Regulations on Cash Management in the State Council, except for wages, subsidies, bonuses, service fees and travel expenses, all economic and business transactions with a settlement starting point of 1 000 yuan or more shall be paid by cashier's check, and cash is not allowed.

5, the school accounting settlement center in the accounting of university funds, except for the following circumstances must be approved by the person in charge of the financial department, the rest will be handled directly:

(1) One-time loan and reimbursement, with cash above 5,000 yuan (including 5,000 yuan) and bills above 10000 yuan (including 10000 yuan);

(2) The original vouchers provided do not meet the specified requirements, or the expenses are reported with white stripes instead of legal original vouchers;

(3) If the settlement threshold exceeds 1 1,000 yuan, it shall be paid in cash;

(4) There is no required expenditure in the college budget;

(5) There are designated items in the college budget that need to be changed;

(6) Expenditure exceeding the financial expenditure standard;

(seven) other expenses that do not meet the basic accounting standards and violate the regulations.

6, where the number of students linked to the university budget revenue and expenditure accounting, according to the previous year 65438+February 3 1 as the deadline, the actual number of students paid for approval.

7. Other matters not involved in the accounting of college funds shall be implemented in accordance with the Rules on Loans and Reimbursements for Colleges and Universities (Ning Da Zheng (1998)No. 147).

Three. supplementary terms

1. In order to standardize the financial management of the college, the college should appoint an administrative secretary to be responsible for the daily work of the college's budget management and fund accounting, and the school will regularly organize the above-mentioned personnel to carry out financial accounting knowledge training.

2. This method has been deliberated and adopted by the 1 33rd President's Office Meeting and the19th School Party Committee, and has been tried out since June 65438+ 10/day, 2003. The financial planning office is responsible for the interpretation of these provisions. The original Interim Measures for Financial Management of * * University (Ning Dazheng [200 1] 15) shall be abolished at the same time.