Notice on the financial recovery of the stock of capital budget accounting related issues

Notice on the financial recovery of the stock of capital budget accounting related issues

FB [2015] No. 81
CPC Central Committee departments, wagons, agencies directly under the NPC Standing Committee General Office of the CPPCC National Committee General Office of the High Court, the Supreme People's Procuratorate, the various democratic parties, people's organizations, relevant enterprises under central administration, the provinces, autonomous regions, municipalities, separately listed cities (bureaus):
To implement the "State Council on Further Improving Financial revitalize the capital stock of the notice" (Guo Ban Fa [2014] No. 70) and the relevant provisions of the "Ministry of Finance on promoting the local stock funds revitalize the financial matters related to notice" (FB [2015] No. 15), "Ministry of Finance on revitalize the central sector stock funds notice" (FB [2015] No. 23) and other relevant requirements, in respect of the financial recovery of the capital stock issued as follows:
A perfect setting related subjects
(A) improve the government revenue and expenditure account settings. To avoid duplicate column closed in the "government revenue and expenditure ledger" set individually tailored to reflect the financial recovery of the stock of capital subjects, reflecting the state treasury, but are not included in the current year budget funds warehousing situation. Specifically, under the "110 transfer payments" account additional class-level "11020 withdraw capital stock" section-level subjects, under section level subjects according to their needs, "1,102,001 stock funds recovered departmental budgets", "recover 1,102,002 stock funds transfer payments" "recover financial accounts 1,102,003 stock funds' level subjects other items, under the item account and then set the" general public budget funds 110 200 101 "," 110 200 102 governmental funds budget "," 110,200,103 state capital budget funds "," 110 200 201 general public budget "," 110,200,202 governmental funds budget "," 110,200,203 state capital budget funds "," 110 200 301 general public budget "," 110,200,302 governmental funds budget "," 110,200,303 state capital budget funds "and other entry level subject.
(Ii) improve the overall budget Accounting Setup. Under "temporary deposit" subjects total budget accounting, adding, "to recover the stock of capital" account, in this account "to pay back the stock of capital transfer" according to "recover the stock department budget funds", "stock funds to recover the financial accounts" and other detailed accounting.
Second, do a good job to recover the surplus funds carried forward accounting treatment
(A) recover the departmental budget surplus carry-over funds. Issued to recover surplus funds carried over financial departments at all levels must promptly to the departments. For centralized treasury payment surplus funds, financial departments at all levels according to the dispatch department budget adjustment plan targets and use of funds, according to the total budget accounting issued debit "temporary deposit - treasury centralized payment balance," credited "temporary deposit - withdraw sector budget stock funds . " For non-centralized treasury payment surplus funds carried forward, departments should according to the financial sector to recover funds issued funds allocated from the real account promptly handed in treasury, the total budget accounting in accordance with the treasury recorded notice debit "treasury deposit", credited to "temporary deposit - recovery of the stock department budget funds "subjects.
(B) transfer payment to recover the carry-over funds. Has been assigned to recover the same level of financial sector pay carry-over funds transfer, cf. recovery sector budget surplus funds carried forward method of accounting accounting. Lower financial return has not been assigned to the transfer sector pay carry-over funds, the higher the total government budget accounting shall notify debit "treasury deposit" subjects, credited "temporary deposit - to recover the stock transfer payment funds" according to the State Treasury recorded subjects.
Third, do a good job to recover the surplus funds carried forward and then arrange the accounting treatment used
Withdraw or surrender of surplus funds carried forward from the financial departments at all levels according to the provisions for the co-ordination of economic and social development areas need financial support. The financial sector arrangement in use, according to the original budget account expenditures, according to the total budget accounting issued debit "temporary deposit", credited to "treasury deposit" subjects; adjust expenditure account, the total budget accounting should be based on the original posting carry-over budget subjects, credited "treasury deposit accounts do Reversal processing, debit" temporary deposit ", credited to" general budget expenditures "and other subjects, while the actual expenditure charged to budget account for account processing, debit" general budget expenditures "and so on "and other subjects.
Fourth, do the financial accounts relating to the accounting treatment of funds
In addition to the social security fund, grain risk fund, education fees, foreign governments and international financial organizations Loans and Grants, funds escrow funds and other financial accounts certified by the Ministry of Finance, and the remaining funds in the financial accounts of the stock of capital stock shall be in accordance with the Financial financial statistics and cleanup. Wherein: based on laws and regulations and the State Council, the Ministry of Finance of the law established by the expenditure of funds in the accounts, more than two years carry-over funds should be transferred to the national treasury; the remaining capital expenditure accounts should be fully transferred to the national treasury. Treasury expenditure accounts transferred funds as a separate accrual accounting matters, and should be used up within two years. When the fiscal account to recover the treasury, the total budget accounting shall be notified in accordance with debit recorded treasury "treasury deposit" subjects, credited "temporary deposit - withdraw fiscal account" subjects.
Ministry of finance
May 18, 2015