孔子学院中方资金管理办法(暂行).doc

孔子学院中方资金管理办法 （暂行）第一章 总则第一条  为加强孔子学院中方资金的管理，保证资金的使用效益，根据中国政府有关规定，特制定本办法。第二条  孔子学院总部（以下简称“总部”）负责审核各孔子学院编制的项目预算、决算；负责统筹管理孔子学院中方资金。第三条  孔子学院的中方资金必须设立专用账户，专款专用;孔子学院理事会负责项目资金预算、决算的编制,并对总部负责。第二章 资金支出范围第四条  孔子学院的中方资金用于经总部批准的以下项目:1.新建孔子学院的开办，包括房屋修缮、设备购置等；2.开展汉语教学；3.培训汉语教师，提供汉语教学资源；4.开展汉语考试和汉语教师资格认证；5.提供中国教育、文化等信息咨询；6.开展中外语言文化交流活动；7.孔子学院个案协议中所规定的其它项目。第三章  预算管理第五条  孔子学院应根据下一年度计划开展项目实际需要，按照总部规定的时间，编制项目经费预算。第六条  孔子学院申请下一年度中方资金的，应编写“项目经费申请书”（附件1）。项目经费申请书中应包括所在单位计划投入资金金额及来源，原则上应与申请中方资金金额1:1配套投入。人员费预算一般不超过项目总预算的50%。第七条 “项目经费申报书”经孔子学院理事会通过后于当年9月15日前报送总部审批。总部于次年3月15日前审核批准项目预算，4月1日前根据项目执行进度一次或分次核拨中方资金。第八条  总部对孔子学院申报的项目审核内容主要包括：1. 所申报的项目是否属于中方资金的支持范围；2. 申报材料完整，内容是否合理、详实；3. 支持项目申报书的其他材料；第九条  新建孔子学院申请中方启动经费，应于合作协议签订后编写“项目经费申请书”，并报总部。第十条  总部定期审核、批复孔子学院用于启动工作的预算, 5月1日前收到的申请，6月1日前审批，11月1日前收到的申请，12月1日前审批，并及时拨付。第十一条  中方资金经核定后，一般不再追加，已完成项目结余部分冲抵下年预算。第十二条  总部负责监督孔子学院预算的执行。孔子学院应按总部批复预算支出。孔子学院预算执行中有重大变动（金额占预算总额10及以上），应提前向总部申请，经批准后方可执行。第四章 决算管理第十三条  孔子学院应于次年1月15日前向总部报送上一年度项目经费（启动经费）决算书（附件2）。第十四条  决算报告书应数字准确、内容完整、报送及时。第十五条  孔子学院编写预算和决算，应按“填报说明”（附件3）规定的内容对支出分类填报。 第五章 检查与评估第十六条总部有权根据需要对各孔子学院的预算执行、决算以及中方资金的使用效益进行检查和评估，包括实施审计和鉴证；有权要求孔子学院对预算和决算做出进一步说明。第十七条  检查和评估由总部组织专家或委托中介机构进行。第十八条  总部有权对违反本办法的孔子学院进行处理，包括：要求改正错误做法；停止拨付和审批中方资金；要求补偿给总部造成的经济损失。第六章 附则第十九条  总部与孔子学院在执行本办法过程中发生法律纠纷时，各合作方主体应接受北京法院的司法管辖。第二十条  本办法由总部负责解释。第二十一条  本办法自2007年12月起实行。第二十二条  本办法的法律效力以中文文本为准。Regulations for Administering Chinese Funds for Confucius Institutes(Provisional Regulations)Chapter 1: General Principles1. The Regulations for Administering Chinese Funds for Confucius Institutes were formulated, in accordance to the related rules and stipulations of the Chinese government, so as to enhance the management of funds from the Chinese side (hereinafter called “Chinese funds”), in order to ensure their efficacy in usage. 2. The Headquarters of the Confucius Institutes (hereinafter called “the Headquarters”) shall be responsible for examining and approving the budgetary items and the final financial accounts for annual projects drawn up by individual Confucius Institutes, as well as making overall plans for the administration of Chinese funds to Confucius Institutes.3. Specific accounts shall be set up for Chinese funds in each Confucius Institute; the earmarked funds shall only be used for a specified purpose. The Board of Directors of an individual Confucius Institute shall be in charge of drawing up the budgetary items and the final financial accounts for its annual projects; it shall hold itself responsible to the Headquarters.Chapter 2: Range of Funds Expenditures4. Chinese funds approved by the Headquarters for an individual Confucius Institute shall be used for the following projects:a. Initial operation of a newly established Confucius Institute, including building repairs and equipment purchases.b. Developing Chinese language programs;c. Training Chinese language instructors and providing Chinese language teaching resources;d. Developing HSK Examinations (Chinese Proficiency Test) and Chinese Language Teacher Certifications;e. Providing information and consultative services on Chinese education and culture;f. Conducting language and cultural exchanges between China and other countries;g. Other service items or events stipulated in specific Confucius Institute agreements.Chapter 3: Budget Administration 5. Individual Confucius Institute should draw up a budget that reflects the projected needs of annual projects for the coming fiscal year according to the dates specified by the Headquarters.6. Individual Confucius Institute that requests Chinese Fund for the coming fiscal year should fill in the “Application Report for Annual Project Funds”(Appendix1).The “Application Report for Annual Project Funds” should include the funds to be provided by individual Confucius Institutes host institution and its other financial sources, in principle with the 1:1 ratio commitment with the Chinese funds. Labor cost should usually account for less than 50% of the total budget. 7. After the Board of Advisors of the Confucius Institute approved the “Application Report for Annual Project Funds”, it should be submitted to the Confucius Institute Headquarters for examination and approval before September 15th of the year. The Headquarters shall examine and verify the budget for the annual projects before March 15th of the coming year, and shall allocate the Chinese funds in gross sum or in installments prior to April 1st according to the Confucius Institutes progress in its project implementation.8. The Headquarters examination and verification of annual projects will be predominantly on:a. whether or not the annual projects submitted for verification falls under the scope of the Chinese fundsb. Whether or not the project-related data, submitted as per requirement, are complete, reasonable and in details;c. Other supporting documents for the annual projects.9. When applying for initial operation funds, a newly established Confucius Institute shall fill out and send back to the Headquarters the “Application Report for Annual Project Funds” after the agreement for the establishment of the Confucius Institute was signed.10. The Headquarters shall regularly examine and approve the budget for initial operation funds submitted by a newly established Confucius Institute. Budget received before May 1st shall be examined and approved by June 1st; budget received by November 1st shall be examined and approved by December 1st; and funds will be allocated in due time.11. Chinese funds for the budget, once appraised and ratified, generally will not be amended with a supplementary budget, and any cash surplus will be reverted to the budget for next fiscal year.12. The Headquarters shall be responsible for supervising the budget implementation of the Confucius Institutes. The Confucius Institute shall spend Chinese fund according to the budget approved by the Headquarters. For any major change occurring in implementing the budget (ie. amount concerned stands at or exceeds 10% of the total budget), the Confucius Institute should submit an application to the Headquarters in advance for approval.Chapter 4: Administration of Final Financial Accounts13. Before January 15 of the following year, each individual Confucius Institute should fill out and send to the Headquarters the “Report of Final Financial Accounts for Annual Project Funds”(Appendix 2).14. The final financial accounts prepared by an individual Confucius Institute should be accurate in statistics and numbers, complete and intact in content, and punctually reported and filed at the Headquarters.15. Each individual Confucius Institute should classify their expenditures according to the “Clarification of the Forms” while preparing their budget and final financial accounts.Chapter 5: Inspection and Assessment16. The Headquarters reserves the right to conduct, when it deems necessary, inspections and assessments, including audits, appraisals, and verification, on the Institutes budget implementations, final accounts, and the efficacy of usage of Chinese funds; it also reserves the right to demand further explanations from individual Confucius Institute regarding its budget and final accounts.17. Inspections and assessments shall be conducted by experts or intermediary agents or institutions entrusted by the Headquarters.18. The Headquarters reserves the right to take action against any individual Confucius Institute that violates the “Regulations for Administering Chinese Funds for Confucius Institutes.” Actions may include: demanding the rectification of wrongdoings, stopping the examination, approving or appropriating of Chinese funds, or claiming compensation for the Headquarters financial loss.Chapter 6: Supplementary Articles19. If and when a legal dispute occurs between the Headquarters and an individual Confucius Institute during the course of implementing the “Regulations for Administering Chinese Funds for Confucius Institutes,” all principal bodies of the various partners in cooperation should accept the jurisdiction of the Beijing Court.20. The Headquarters reserves the right to interpret the “Regulations for Administering Chinese Funds for Confucius Institutes.”21. The “Regulations for Administering Chinese Funds for Confucius Institutes” shall be effective as of August 1, 2006.22. In case of discrepancies or legal disputes, the original Chinese text of the “Regulations for Administering Chinese Funds for Confucius Institutes” shall be deemed as the authority.附件1：项目经费申请书孔子学院名称： 孔子学院院长签字：中方： 外方： 理事会理事长签字： 填表日期： 开户银行： 银行地址： 开户名称： 银行账号： IBAN/SWIFT/ABA： 项 目 内 容应包括：项目目标、内容、预计完成时间、经费需求和来源、项目负责人。 （可加页）单位：美元收入支出1上年结转 1人员费2 自筹 2办公费（1）所在单位拨款3设备费（2）收取学费4活动费（3）外部捐助5（4）其它来源3申请总部拨款 合计合计表一： 2008年项目预算汇总表表2： 2008年孔子学院项目预算明细表单位：美元序号 项目名称所 需 经 费合 计人 员办 公活 动 设 备自筹总部 自筹总部 自筹总部 自筹总部 自筹总部 12345总计 项目成本测算表单位：美元1人员费单位成本人数全日半日临时2设备费单位成本数量附件2：项目经费决算书孔子学院名称： 孔子学院院长签字：中方： 外方： 理事会理事长签字： 填表日期： 表1： 2008年孔子学院项目支出明细表单位：美元序号 项目名称支 出合 计人 员办 公活 动 设 备自筹总部 自筹总部 自筹总部 自筹总部 自筹总部 12345总计附件3：表格填写说明1.预算申请书表1为汇总表，表2为各项目明细表，各项目明细之和等于表1合计数。2.人员费 工作人员劳务费，一般不超过项目总支出的50%。3.办公费 办公用品、宣传品、邮寄信函货物及招待支出，招待支出一般不超过项目总支出的5%。4.设备费 购置办公设备、办公家具的支出。5.活动费包括以下内容（1）资料费 购置报刊、图书、教材、资料的支出。（2）通讯费 发生的电话、网络通讯支出。（3）差旅费 出差发生的旅费、住宿费、伙食费、杂费等支出。（4）会议费 举办会议发生的食宿费、文件资料费、会场租用等支出。 （5）租赁费 租用场地、设备等支出。（6）其它 上述费用以外的支出。Appendix 1：Application Report for Annual Project FundsSubmitted by the Confucius Instituteat/in: Confucius Institute Directors (signature)：Director designated by Hanban： Director designated by host institution： Chair of Board of Advisors(signature)： Date： Bank Name ： Bank Address： Account Name： Account Number： IBAN/SWIFT/ABA： Project Content This should include project goal, content, expected execution time, funds needed and sources, and project manager. (Please attach an additional sheet if you need more space.)Table : Budget Summary for 2008 Confucius Institute ProjectsUnit：US DollarsRevenuesExpenditure 1Previous years surplus1Labor cost2 Funds raised by Confucius Institute 2Administration costaFunds from host institution of the Confucius Institute 3Facility costbFrom tuition4Cost for eventscGrants from other organizations5dOther sources3Funds to be applied from the HeadquartersTotalTotal Table：Budget Breakdown of 2008 Confucius Institute Projects(CI: Confucius Institute CIH: Confucius Institute Headquarters) Unit:US DollarsNo.Name of Project Funds NeededTotalPersonnelAdministrationProgramsFacilityCICIHCICIHCICIHCICIHCICIH12345Total Table of Projected Cost Unit: US Dollars1Labor costUnit cost Number HiredFull day Half day Temporary 2Facility costUnit cost NumberAppendix 2：Report of Final Financial Accounts for Annual Project Funds Submitted by the Confucius Institute at/in： Confucius Institute Directors (signature)：Director designated by Hanban： Director designated by host institution： Chair of Board of Advisors(signature)： Date： Table: Expenditure Breakdown of 2008 Confucius Institute Projects(CI: Confucius Institute CIH: Confucius Institute Headquarters)Unit: US DollarsNo. Name of ProjectExpenditureTotal Personnel Administration ProgramsFacility CI CIHCICIHCI CIHCICIHCICIH 12345Total Appendix 3：Clarification of the Forms 1.In Appendix 1,the total amount of funds in “Budget Summary of 2008 Confucius Institute Projects” (Table) must equal that in “Budget Breakdown of 2008 Confucius Institute Projects” (Table).2.Labor Cost refers to expenditures on labor services, which is usually less than 50% of the total project expenditure. 3. Administration Cost refers to expenditures on office supplies, promotion, letter postage, commodity shipping, and entertainment. Entertainment expenses are usually less than 5% of the total project expenditure.4.Facility Cost refers to expenditures on office facilities and office furniture.5.Cost for events includes the following items:a.Reference Materials Expenses: newspapers, magazines, books, teaching materials, and other reference materials b.Communication Expenses: telephone and internet servicec.Allowances for Business Trip: expenditures on business trips, including transportation, accommodations, meals, and incidentalsd.Conference Expenditures: expenditures spent while holding conferences, such as accomm