What are the types of stock funds?How to activate?

The "Decision of the State Council on Deepening the Reform of the Budget Management System" (Guo Fa [2014] No. 45) proposed to strengthen the management of funds for the renewal of balance. Establish a regular cleaning mechanism for the balance of balance. The transfer funds of the governments at all levels in the previous year should be used for the expenditure of the projects in the next year; Among them, the balance funds of general public budgets should supplement the budget stability adjustment fund. All departments and units are handled in the previous year's budget and balance funds in accordance with the regulations of the Ministry of Finance. In order to increase the use of conclusions of funds, for the areas that do not need to be used in accordance with the original use, you can coordinate the areas where economic and social development is urgently needed for financial support. Establish a mechanism of combining budget preparation with the management of balance funds, refine budget preparation, and increase the budget in place at the beginning of the year. Establish a scientific and reasonable budget implementation progress assessment mechanism, implement the reporting system and supervision and inspection system for the implementation of budget implementation, and effectively control the newly increased conclusion balance.

The "Notice of the General Office of the State Council on Further Doing a good job of revitalizing the financial stock funds" (Guo Office [2014] No. 70) put forward ten measures to revitalize the amount of financial stock funds.

(1) Clean up the balance of general public budgets. General public budgets at all levels in 2012 and previous year -on -year (excluding rights and responsibilities) funds should be used as the management of balance funds, supplemented the budget stable adjustment fund, and coordinated for 2015 and later budget preparation. In 2013, the funds for transfer should be accelerated. If it is not used in accordance with the original use, it should be coordinated in the areas where economic and social development urgently needs funding support.

(2) Clean up government fund budget transfer funds. In principle, the budget transfer funds of government funds at all levels continue to continue special funds in accordance with relevant regulations. If the size of the knotted funds is large, the general public budget shall be transferred to the general public budget. The scale of capital transfer funds of each government fund generally does not exceed 30%of the fund's income of the year.

(3) Strengthen the management of the transfer of the transfer payment balance. For the special transfer payment funds of the higher -level government in 2012 and previous year, if the budget has not yet been distributed to the department, the lower government will return to the superior government; if it has been assigned to the department, the government at the same level will be recovered. For the special transfer payment funds of the higher -level government in 2013, the subordinate government can use the advantages of close to the grassroots without changing the use of capital -level subjects, increase integration, and adjust to other projects under the same type of subjects. And report to the relevant government departments for the record.

(4) Strengthen the management of the balance of budget for the department. All departments and units should increase the implementation of the transfer of funds. For those who do not need to be used according to the original use, the adjustment is used for other projects and other projects of the unit. The project transfer funds in 2012 and previous year should be managed as the balance of funds, and the governments of the same level should be recovered by the same level. If the project that recovers funds needs to be implemented in 2015 and after the year, it should be re -applied and arranged as a new budget project.

(5) Code of standards and responsibilities. Governments at all levels must strictly have the scope of accounting and accounting to control the scale of accounting. From 2014, except for the end of the annual annual annual annual payment of the state treasury, local governments shall not be listed in accordance with authority and responsibilities. Except for the balance of the annual balance of the state treasury, if the general budget accounting is calculated in the general budget accounting, and the "temporary deposit" subjects are calculated by the "general budget expenditure" and the "temporary deposit" subjects are calculated, they will be handled in accordance with the problem of the false expenditure. For specific matters of the implementation of rights and responsibilities, the Standing Committee of the People's Congress of the People's Congress should be reported. Local governments at all levels should clearly clean up the matters and accounting in 2013 and previous years, and coordinate the areas where economic and social development urgently needs financial support, and it is used before the end of 2016. For calculation matters for the end of the end of the balance of the centralized payment year, it is necessary to use it within 2 years.

(6) Strictly regulate the management of fiscal special accounts. Fully clean up the stock financial accounts in an all -round way, except for the review and submitted to the reserved financial outdoor by the State Council for the reserved fiscal outdoor, the remaining fiscal units will be gradually revoked within 2 years; in 2014 Purchase time cleaning up or house removal. Strictly implement the approval procedures for the fiscal households, and all localities shall not have a new special financial account for new special expenditures; if other financial accounts are opened, they must be reported to the Ministry of Finance for approval in accordance with the regulations of the State Council. Strict financial management of financial households, in addition to laws and regulations and other provisions of the State Council, prohibit financial accounts from using or transferred or transferred to special households for value -added and appreciation. Household funds must be used in accordance with the prescribed purposes, and the funds among the financial accounts that have been canceled and revoked should be incorporated into the state treasury in time in accordance with regulations. It is strictly forbidden to transfer fiscal funds from the treasury to the fiscal households and list the expenditure, or pay the financial funds to the real -fund bank account of the budget unit.

(7) Strengthen the management of income payment library. All non -tax income units at all levels of local governments shall strictly implement the relevant regulations of the centralized collection of non -tax revenue, cancel the transitional account of income, and ensure that non -tax income pays in a timely manner in time. Actively promote non -tax income electronic database and realize the direct payment of non -tax income directly into the State Treasury; if the non -tax income is directly paid in the library, the non -tax income funds that are paid in the fiscal households shall Paying into the treasury shall not be delayed or not paid for any reason. Resolutely put an end to the delayed payment library such as regulating fiscal revenue. It is strictly forbidden to take various ways to list revenue or should not count income. (8) Strengthen the management of budget weekly transfer, stable budget adjustment fund, and debt reserve management. Governments at all levels can set up budget weekly transfer, for the annual seasonal income and expenditure differences in the budget of the government at the same level, but to strictly control the budget weekly transfer amount, it shall not exceed the proportion of the budget law implementation regulations. Governments at all levels can transfer the idle budget weeks to the budget stable adjustment fund according to actual needs. Reasonably control the size of the budget stability adjustment fund, and the scale of the budget stable adjustment fund will not exceed 5%of the total public budget expenditure at the current year after the annual budget transfer. For more than 5%, governments at all levels should increase their deficits or resolve government debt expenditures. Strengthening the management of debt repayment reserves, starting from January 1, 2015, local governments at all levels shall not set up various forms of debt repayment reserves. Essence For various types of debt repayment reserves, it is necessary to include budget management and give priority to repaying the government's stock debt.

(9) Preparation of three -year rolling budget. Since 2015, while the Ministry of Finance has established three years of financial planning and the establishment of a three -year fiscal plan in the region in the region, the three -year rolling budget must be prepared for projects with clear targets, especially in water conservancy investment in water conservancy investment Operating, compulsory education, hygiene, social security employment, environmental protection and other key areas to carry out three -year rolling budget pilots, strengthen project library management, improve the project budget review mechanism, and clarify projects that will be carried out within the planned period. For projects that are included in the three -year rolling budget, all departments and units must do the preliminary preparations for project feasibility research, review, bidding, and government procurement in advance to ensure that the funds can be used as actual; The funds must be adjusted in time for other projects in the plan, and reported to the financial department at the same level to record.

(10) Increase supervision and accountability. According to the Budget Law and the Regulations on the Punishment of Penalties of Fiscal Illegal Acts, the budget income of the Treasury should be paid to the state treasury for interception, occupation, misappropriation or arrears, and not included all government revenue and expenditure in budget or virtual revenue and expenditure. Households and other behaviors shall be punished for the person in charge of direct responsibility and other direct responsible persons in accordance with the law, which constitutes criminal responsibility for crime according to law.

The "Notice of the State Council on Promoting the Promoting Plan for Promoting the use of Fiscal Fund" (Guo Fa [2015] No. 35) proposed to promote the overall use of fiscal stock funds. Implement the various requirements of the State Council on revitalizing the financial stock funds, and the full -time conclusion of the balance of balance, the stable budget adjustment fund, and the budget weekly transfer funds.

Promote the overall use of the balance of the balance. The residual funds and the transfer funds that have not been used for two consecutive years will be recovered. For the transfer of funds for less than two years, it is necessary to speed up the implementation of the budget. It can also be used in other urgent areas in accordance with regulations. If it is not used in accordance with the original purpose, it should be used in accordance with regulations that are used in areas where economic and social development urgently need funding support. Strictly control the general public budget transfer project, no projects that are not transferred will no longer be transferred. In addition to the centralized payment balance of the state treasury at all levels, all the stocks of the state treasury shall not be based on authority and responsibility, and the stock funds that have calculated according to power and responsibilities must be used in accordance with the current fiscal and economic situation in two years.

Promote the overall use of the budget stable adjustment fund. According to the actual needs, the idle budget weekly transfer money is transferred to the budget stable adjustment fund. Reasonably control the size of the budget stability adjustment fund, and the scale of the budget stable adjustment fund will not exceed 5%of the total public budget expenditure (including the lower -level transfer payment) of the general public budget expenditure at the time of the year.

Establish and improve the mechanism for the integration of fiscal stock funds and budget arrangements. Since 2016, the fiscal budget arrangements will be appropriately reduced for areas or departments with a large scale at the end of the last year. Among them, for areas with a large scale of financial stock funds at the end of the previous year, the scale of transfer payment will be reduced according to a certain proportion of the next year. Project expenditure scale.

The "Opinions of the State Council on Further Deepening the Reform of the Budget Management System" (Guo Fa [2021] No. 5) proposed to revitalize various types of stock resources. To revitalize the financial stock funds and improve the balance of the balance of funds. The new asset allocation shall be linked to the asset stock, and the relevant expenditure budget will be prepared in accordance with laws and regulations. Strictly register and account for various types of assets, all capital expenditures should form assets and register throughout the process. Administrative institutions at all levels shall implement the responsibility of asset management management to people to ensure that the assets are safe and complete and efficient. Promote the sharing of state -owned assets, promote the use of long -term inefficient operation, idle and super standard allocation assets, and temporary allocation of asset adjustments. Conditional departments and regions can explore the establishment of public property warehouses. Improve the efficiency of fiscal resource allocation. Regulating the matters of the system in accordance with the rights and responsibilities, and the centralized payment balance of the municipal and county -level financial state treasury will no longer be listed in accordance with authority and responsibility.

On May 30, 2022, the national financial support of the national financial support to stabilize the economic market's work video conference proposed that the activation of the stock funds is increased. The funds of the knotted funds do not need to be used in accordance with the original use of funds to recover the area where the economic and social development is urgently needed.

On June 2, 2022, the Ministry of Finance held a "Special Press Conference on Financial Supporting the Economic Holding Holding Stability". At the meeting, Assistant Minister of the Ministry of Finance introduced: Steadyly promotes the construction of major projects that have been included in the annual plan, increase the activity of the stock funds, and give full play to the benefits of funds and policy as soon as possible.

- END -