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    1. 当前位置: Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育 > 政务公开 > 政府信息公开目录 > 政策解读

      《宁夏农林科学院科研项目经费管理办法》解读

      解读方式 文字方式 生成日期 2020-04-10
      来源 宁夏农林科学院 解读单位 宁夏农林科学院

      《宁夏农林科学院科研项目经费管理办法》解读

              根据自治区《关于优化科研管理提升科研绩效若干措施》(宁政规发〔2019〕2号)等有关规定,结合我院实际Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,特修订《宁夏农林科学院科研项目经费管理办法》(宁农科办发〔2019〕67号)(以下简称《经费管理办法》)自2019年12月28日由宁夏农林科学院颁发施行,对于提高科研项目资金管理的科学化Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、规范化Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、精细化水平Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,改进加强科研项目资金管理Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,推进科研项目顺利开展发挥了重要作用。为便于院属各单位科技人员广泛知晓政策内容,正确理解执行Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,院科研处做出如下解读:
              一Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、主要要点
              《经费管理办法》共有6章Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,31条Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。做了如下调整和优化Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              1Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、阐述了《经费管理办法》起草的依据、原则和管理范围。明确了院、所(中心Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、企业)Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、项目主持人的职责Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (1)院科研处Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、成果转化处Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、对外科技合作与交流处负责对项目经费使用情况进行监督检查Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,指导项目经费预算编制和决算Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育;院计财处指导项目经费使用管理Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、财务决算和财务验收。
              (2)项目承担单位为项目经费使用管理的责任主体Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,应建立健全科研和财务管理等相结合的内部控制制度Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,规范项目经费管理,组织完成经费预算编制Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、预算调剂审核Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、经费支出和决算,负责做好财务审计、验收等工作Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              2、实行直接费用和间接费用的核算机制。直接费用部分内容做了优化Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (1)会议费:指项目承担单位在项目研发过程中举办的学术研讨、咨询Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、项目协调、验收Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、鉴定等活动而发生的费用Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。主要包括交通Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、食宿、场地及车辆租赁费等Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。项目承担单位因科研或学术交流活动需要Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,邀请国内外专家、学者和有关人员参加由其主办的会议,会议代表参加会议所发生的城市间交通费Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,原则上按差旅费规定由会议代表所在单位报销Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,对确需负担的城市间交通费Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、国际旅费,也可在直接费用相关科目中列支Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。  
              (2)国际合作与交流费:指在项目研究开发过程中项目研究人员出国(境)及外国专家来国内工作的费用Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (3)劳务费/专家咨询费
              劳务费:指与项目承担单位签订劳动合同的编制外、退休返聘Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、短期临时用工人员,以及参与项目研究的实习生Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、研究生、博士后Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、访问学者的劳务费Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。劳务费开支标准参照自治区科学研究和技术服务业从业人员平均工资水平Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,根据其在项目研究中承担的工作任务确定Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,其社会保险补助纳入劳务费列支Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (4)其他支出:指在项目研究开发过程中除上述支出范围之外的其他支出,包括研究开发过程中需要支付的出版费、资料费、专用软件购置费、文献检索费、专利申请及其他知识产权事务等费用Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              3、规范直接费用和间接费用支出
              (1)项目申报时,主持人依据研发任务特点及实际需求Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,按照政策相符性、目标相关性和经济合理性原则Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,科学合理、真实地编制经费预算。项目承担单位应对项目经费预算的合规性、真实性、合理性Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、与目标的相关性进行审核后Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,报送项目主管部门核准。
              (2)直接费用预算编制中会议费/差旅费/国际合作交流费预算不超过直接费用10%的Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,无需提供预算测算依据Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,超过10%的Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,按照会议Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、差旅Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、国际合作交流分类提供必要的测算依据Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,无需对每次会议、差旅做单独的测算和说明Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育;劳务费不设比例限制Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,由项目承担单位和科研人员据实编制;除设备费外Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,其他费用只提供基本测算说明,不提供明细。
              (3)项目间接经费预算实行总额控制Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,按照不超过项目经费中直接经费扣除设备购置费后的一定比例核定Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,具体为:对农业科技自主创新资金项目之外的基础研究、软件开发Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、软科学研究、科技服务等特定智力密集型项目,间接费用比例为:500万元及以下的部分不超过30%,500万元至1000万元的部分不超过25%;1000万元以上的部分为不超过20%Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (4)项目主持人严格按照主管部门核准的预算、计划任务书(合同书)的要求Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,根据年度目标任务Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,科学合理地编制年度经费使用计划Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,填写项目年度经费使用卡Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,报项目承担单位审核Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (5)在总预算不变情况下,项目负责人可根据科研活动需要调整直接费用中除设备费外的其余科目经费支出,由项目承担单位审核并办理调剂手续。直接费用中设备费预算总额一般不予调增Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,确需调增的应报项目管理部门审批。设备费预算总额调减、设备费内部预算结构调整Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、拟购置设备的明细发生变化,由项目负责人提出Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,各研究所(中心)研究决定。农业科技自主创新资金项目预算调剂经项目承担单位审核后报院项目管理部门备案。间接经费不得调整。
              4、规范项目预算编制、加强资金拨付、规范直接费用和间接费用支出、加强项目结转资金管理和完善单位预算管理等方面规范了预算编制评审、资金拨付等问题Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (1)项目承担单位应建立健全内部科研、财务和项目负责人共享信息平台Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,提高科研管理效率和便利化程度Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (2)项目执行过程中如发生野外考察、邀请外国专家来院参加学术交流合作等科研活动中无法取得发票或财政收据的Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,由项目主持人提出,各研究所(中心)审核报销Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (3)项目实施期间Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,年度剩余资金可结转下一年度继续使用Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。项目完成任务目标并通过验收后Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,结余资金全部留归项目承担单位使用,在2年内(自验收结论下达后次年的1月1日起计算)由项目承担单位统筹用于科研活动的直接支出;2年后未使用完的,按规定返回。
              未通过验收的项目Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,结余资金按规定原渠道返回Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              (4)项目承担单位应及时对结余资金进行归并Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,建立专账Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,用于按项目形式管理的科研活动直接支出Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。    
              (5)院属预算单位可将间接费用、预算单位之间合理的结算支出、合作项目经费支出等部分项目资金从本单位零余额账户向本单位或其他预算单位实有资金账户划转Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              5、从规范科研项目资金使用行为Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、改进资金结算方式Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、建立项目经费使用效益进行评价机制等进行了规范Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              建立项目经费管理信用机制Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。院相关处室对项目承担单位和主持人在经费管理方面的科研诚信进行评价和记录,并作为项目申报、经费安排及各类人才推荐等方面的依据Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。
              6Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育、明确《经费管理办法》自2019年12月28日起施行,此前相关规定与《经费管理办法》相抵触的Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育,以本办法为准Welcome To - welcome乐鱼APP-leyu乐鱼体育app下载-乐鱼体育。


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