The indirect expenses of the management measures for the basic research of basic research in Hebei Province can be all used for performance expenditure
Author:Great Wall Time:2022.08.18
The author recently learned that the Provincial Department of Finance, together with the Provincial Department of Science and Technology, revised the "Administrative Measures for the Special Funding Fund in Hebei Province" (hereinafter referred to as the "Measures"). Essence
Compared with the old "Measures", the newly revised "Measures" changes: Streamlining the project budget preparation subjects, the direct fee is merged from the original nine categories to the three categories: equipment costs, business costs, and labor expenses; It is clearly stipulated on the basis of "handling relevant regulations such as central treasury centralized payment and other relevant regulations". The project undertaking unit is approved, and other direct expenses are determined by the person in charge of the project, and the budget adjustment records are prepared; optimizing the management of balance funds, from the original balance of funds to the reinstatement of the residual return to the return project undertaking unit coordinated use and use At the same time, the project undertaking unit shall strengthen the supervision and management of the balance of balance, improve the activation mechanism of the balance of funds, and accelerate the progress of the use of funds; implement the scientific research and financial assistant system, and stipulate that the undertaking unit shall be equipped with relatively fixed scientific research and financial assistants for each project; the project has been added to the project; The relevant content of the funding system is clearly determined by the project leader in the promise to comply with the requirements of scientific research ethics, morality and style, and integrity and integrity, and funds can be used to determine the cost of funding.
At the same time, the newly revised "Measures" stipulates that the proportion of indirect costs is increased.
Indirect expenses are related expenses that can not be listed in the direct expenses that the undertaking unit incurred in the process of organizing the project. It mainly includes the consumption expenditure provided by the undertaking unit for the project provided by the project research. Subsidies for expenses and performance expenditures of scientific researchers.
The newly revised "Measures" stipulates that the total cost control is implemented, and a certain percentage of the deduction of the equipment purchase fee is deducted from the direct expenses. Among them, the part of the project funding below 1 million yuan is increased from no more than 20%to no more than 30%, 1 million, 1 million The part of the yuan to 3 million yuan is increased from no more than 15%to no more than 25%, and the parts of more than 3 million yuan are increased from no more than 13%to no more than 20%. Pure theoretical basic research projects such as mathematics can appropriately increase the proportion of indirect costs can be appropriately increased proportion The maximum does not exceed 60%, and it is clear that the indirect costs can be used for performance expenditure, and the team, individuals and young talents with outstanding innovative performance are tilted. (Reporter Ma Chaoli correspondent He Fei Xu Xuefei)
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