"Government Accounting Standards System Interpretation No. 5" issued

Notice on printing and issuing the "Interpretation of the Government Accounting Standards No. 5"

Finance and Accounting [2022] No. 25

All central budget units, provinces, autonomous regions, municipalities, and planned municipalities (bureaus), Xinjiang Production and Construction Corps Finance Bureau:

In order to further improve and improve the government accounting standard system and ensure the effective implementation of the government accounting standard system, in accordance with the "Government Accounting Guidelines -Basic Guidelines" (Ministry of Finance No. 78), we have formulated the "Government Accounting Standards System Interpretation No. 5" , Now issued, please follow the execution.

If you have any problems during execution, please report it in time.

Attachment: Interpretation of the Government Accounting Standards No. 5

Department of Finance

September 21, 2022

appendix:

Government Accounting Standards System Explanation No. 5

1. Regarding the integrated budget management related accounting treatment

This issue mainly involves the "Government Accounting System -Accounting A Documents and Reports of Administrative Institutions" (Caixin [2017] No. 25, hereinafter referred to as the "Government Accounting System").

According to the "Budget Management Integrated Specification (Trial)" (Cai Office [2020] No. 13), "Measures for the Management Measures for the Integrated Fund Payment of the Central Budget Management (Trial)" (Zuku [2022] No. 5), the central one The relevant budget unit (hereinafter referred to as the central budget unit) under the integrated budget management of the pilot department and its affiliated budget unit (hereinafter referred to as the central budget unit) is as follows:

(1) Settings and use of accounting subjects.

The central budget unit that implements budget management integration will no longer use the "zero account amount amount" subjects when accounting, and the "Financial Rebate amount" subjects and "capital deposit -finance should be repayment" subject will no longer be set up. "Direct payment of finance" and "fiscal authorization payment" are subject.

(2) Relevant account processing regulations.

1. Accounts for financial fund payment.

The central budget unit shall, in accordance with the central treasury centralized payment vouchers and related original vouchers, pay the accounts in accordance with the national treasury centralized payment amount, and debit "inventory items", "fixed assets", "business activities", "business activities", "business activities" under financial accounting Documents such as unit management expenses "and" payable for employees "and other subjects, loan the subjects of" fiscal appropriation income "(using this annual budget index) or" financial rework amount "subjects (using previous annual budget indicators); Remember the subjects such as "administrative expenditure" and "career expenditure", and credit the subjects of "financial appropriation budget income" (using this annual budget index) or "capital deposit -fiscal should be repaid" subjects (using previous annual budget indicators).

2. In the regulations, the account handling of financial funds is transferred to the real funds account of the unit.

In some specific conditions, the central budget unit shall transfer funds from the zero account of the unit from the zero account of the unit to the actual capital account of the unit for subsequent related expenditures, which can be "bank deposit" or "capital deposit -monetary funds" Under the subject, set up "financial allocation funds", or use auxiliary accounting and other forms. The accounting reflection reflects the amount of funds transferred from the zero account of the unit to the real capital account in accordance with the regulations.

(1) When transferring funds from the zero account account of the unit to the real capital account, it shall be based on the central treasury centralized payment voucher and the real -fund account account. In the deposit "subject, the" fiscal appropriation income "subject (using the budget index of the year) or the" financial repayment quota "subject (using the previous year's budget indicators); In the subject, the subject of the "financial appropriation budget" subject (using the budget index of the year) or the "capital deposit -the financial should be repaid" subjects (using the previous annual budget index).

(2) When using the funds transferred from the zero account account in the real capital account of the unit for related expenditure, according to the actual payment amount, under financial accounting, "payable for employees' salary" and "other taxable payments and fees and fees and fees "Integrity of" bank deposits "subjects; at the same time, under the budget accounting, debit" administrative expenditure "and" business expenditure "under the" financial appropriation expenditure "subjects under the expenditure subjects, loan the" capital deposit -currency currency -currency currency "Fund" subjects.

3. Account processing of paying fiscal funds for payment.

When the funds returned that year, the central budget unit shall refund the notice and related original vouchers in accordance with the received financial funds received in accordance with the amount of refund in the notice. (Index) or "Financial Rebate Benefit" subjects (the previous annual budget indicators are used at the time of payment), and the subjects such as "business activity costs" and "inventory items" are loaned; (Use this year's budget index at the time of payment) or "capital deposit -financial reinsurance quota" subjects (the previous annual budget indicators), and the subjects such as "administrative expenditure" and "career expenditure".

When the project that has not ended the New Year's Eve funds is returned, the central budget unit shall return the notification notice and related original vouchers in accordance with the receiving financial funds, and in accordance with the refund amount on the notice, under the financial accounting , Loan the "previous annual surplus adjustment" and "inventory items" and other subjects; at the same time, the subject is debit "fund deposit -the financial payable quota" subject under budget accounting, and the "fiscal appropriation for fiscal appropriation -the balance of balance of the year" Waiting for subjects. 4. Remnant funds to pay accounts for the state treasury.

Due to the end of the project or the recovery of the balance, the central budget unit shall be uniformly paid to the state treasury in accordance with the relevant funds accounts in accordance with the regulations, and shall borrow the "accumulated cumulatively cumulative payment book or bank remittance form to pay the fiscal amount in accordance with the general payment letter or bank remittance form. The surplus "subjects, loan the" bank deposit "subject; at the same time, debit the" financial appropriation balance -collect and pay "subject under budget accounting, and credit the" fund deposit -monetary funds "subject. If the central budget unit cancels the amount of financial appropriations for the balance of funds in accordance with regulations, accounting shall be conducted in accordance with the relevant provisions of the "Government Accounting System".

5. At the end of the year.

At the end of the year, the number of budget indicators approved by the Ministry of Finance was greater than the amount of the actual payment of the actual payment in accordance with the actual payment of the actual payment. Documents; at the same time, the subject is dedicated to the subject of "capital deposit -fiscal repayment" subject under the budget accounting, and credit the "financial appropriation budget income" subject.

If the above accounting processing involves VAT business, the relevant accounting processing shall see the relevant provisions such as "value -added tax" in the "Government Accounting System".

(3) Accounting treatment of new and old connection.

When the central budget unit is converted to the payment method of budget management integration funds, it should cancel the amount of the original zero account account for the amount, and debit the "financial allocation income" subject under financial accounting (the amount of the amount of the zero account account (the amount of the amount of the zero account account (financial accounting This year's budget index) or "fiscal should be repaid" subjects (previous annual budget indicators), and credit the "zero account account amount" subject; (Indicators) or "Fund Connection -Financial Rebate Bayment" subjects (previous annual budget indicators), and credit the "fund deposit -zero account account amount" subject.

The relevant accounting treatment of local budget units under the integration of budget management of provincial and below provincial and below shall be implemented with reference to the above provisions. At the end of the year's account processing ".

2. Accounting treatment of dedicated funds extracted from the end of the surplus

This issue mainly involves accounting treatment related to special funds and dedicated balance in the "Government Accounting System".

(1) Relevant account processing regulations.

According to the "Finance Rules of Institutions" (Order No. 108 of the Ministry of Finance No. 108), public institutions shall include special funds in budget management. When a public institution uses a special fund withdrawn from non -financial appropriations or the surplus of operating settlements, it shall lend the subjects such as "business activity costs" under financial accounting, and shall lend to "bank deposits" and other subjects. The detailed accounting or auxiliary accounting indicates the "use of special funds" (if you use a dedicated fund to purchase fixed assets and intangible assets, in accordance with the relevant provisions of the "Special Fund" subjects in the "Government Accounting System") Dedication of budget expenditures such as "career expenditure", loan the "capital deposit" subjects, and indicate "use for the use of dedicated" in the detailed accounting or auxiliary accounting of the relevant budget expenditure subjects.

Public institutions shall transfer the total funds of special funds in the relevant expenses to the special fund at the end of the period. Under the financial accounting, the "Special Fund" account is debit under financial accounting, and the subjects such as "business activities" will be loaned. In this year, the amount of dedicated balance occurred to the dedicated balance. Under the budget accounting, the "dedicated balance" subjects were dedicated to the subjects and other subjects such as "career expenditure".

(2) Relevant report requirements.

When a public institution prepares a net asset change table, the "Specific Fund" project of the "Specification of the Year" project shall be directly included in the amount of the expenses when the special fund withdrawn from non-financial appropriations or operating balances this year, with "- "Fill in the number; the" Special Fund "" Special Fund "project shall directly reduce the amount of the balance of the dedicated fund when using the special fund this year.

When a public institution prepares the budget conclusion residual change table, the "three, the amount of other funds concluded" project in the "three, the amount of funds this year" project shall be based on the "non -fiscal appropriation" subject. In the following "revenue and expenditure turnover", "other balance" subjects, "operating balance" subjects, and "dedicated balance" subjects this year's budget income and budget expenditure are included. Since 2023, the "Dedicated Breed Bar Missile" project is no longer set up under the "other capital knot balance" project in the "three, the amount of change this year".

3. About the effective date

This explanation is implemented from the date of announcement.In 2022, the "Ministry of Finance Rules" (Ministry of Finance No. 108) and "Measures for the Management Measures for the Integrated Fund Payment of the Central Financial Budget Management (Trial)" (Zuku [2022] No. 5) implementation dateDuring the period, if the accounting processing of the above -mentioned business is inconsistent with the provisions of this interpretation, it shall be handled in accordance with the relevant provisions of this interpretation.(Source: Department of Accounting of the Ministry of Finance)

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