Compilation of Financial and Related Systems and Regulations of Administrative Institutions (November 2023).
Chapter I: Comprehensive Regulations.
Section 1: Overarching Regulations.
1.1.1 Budget Law of the People's Republic of China (amended in 2018).
1.1.2 Regulations on the Implementation of the Budget Law of the People's Republic of China (effective in October 2020).
1.1.3 Accounting Law of the People's Republic of China (Revised in 2017).
1.1.4 Regulations on the Management of State-owned Assets for Administrative Institutions (effective as of April 1, 2021).
1.1.5 Financial Rules for Administrative Units (implemented in March 2023).
1.1.6 Financial Rules for Public Institutions (implemented in March 2022).
1.1.7 Outline of the 14th Five-Year Plan for Accounting Reform and Development
1.1.8 Talent Development Plan for the Accounting Industry (2021-2025).
1.1.9 "Accounting Informatization Development Plan (2021-2025)".
1.1.10 Opinions on Further Deepening the Reform of the Budget Management System (Guo Fa (2021) No. 5).
Section 2: Basic Regulations.
1.2.1 "Accounting Basic Work Specification" (revised in 2019).
1.2.2 Measures for the Administration of RMB Bank Settlement Accounts (revised in 2003).
1.2.3 Measures for the Administration of Invoices (revised in 2019).
1.2.4 Measures for the Administration of Fiscal Bills (revised in 2020).
1.2.5 Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices (revised in 2018).
1.2.6 Measures for the Management of Accounting Archives (promulgated in 2015).
1.2.7 Notice on Standardizing the Recording and Filing of Reimbursement of Electronic Accounting Vouchers (Cai Kuai 2020 No. 6).
Section 3: Internal Control.
1.3.1 Internal Control Specifications for Administrative Institutions (Trial) (Cai Kuai [2012] No. 21).
1.3.2 Internal Control Reporting Management System for Administrative Institutions (Trial) (Cai Kuai [2017] No. 1).
Section 4: Other comprehensive regulations.
1.4.1 Measures for the Administration of Accounting Personnel (Cai Kuai 2018 No. 33).
1.4.2 Regulations on Continuing Education of Accounting Professionals and Technical Personnel (Cai Kuai 2018 No. 10).
1.4.3 Regulations on the Punishment and Punishment of Fiscal Violations (Order No. 427).
Chapter 2 **Laws and Regulations on Comprehensive Financial Reporting.
2.1 Notice on Revising and Printing the Measures for the Preparation of ** Financial Reports (Cai Ku 2023 No. 21).
2.2 Notice on Revising and Issuing the Operational Guidelines for the Preparation of Financial Reports of ** Departments (Cai Ku 2023 No. 22).
2.3 Notice on Revising and Issuing the Operational Guidelines for the Preparation of **Comprehensive Financial Reports (Cai Ku 2023 No. 23).
Chapter III Accounting Standards and Systems for Administrative Institutions.
3.1 *Accounting Standards – Basic Standards (implemented in 2017)
3.2 Notice on the Implementation of the ** Accounting Standards System (Cai Kuai 2018 No. 21).
3.3 *Accounting Standard No. 1 – Inventories (implemented in 2017).
3.4 *Accounting Standard No. 2 – Investments (implemented in 2017).
3.5 *Accounting Standard No. 3 – Fixed Assets (implemented in 2017).
3.6 Guide to the Application of Accounting Standard No. 3 – Fixed Assets (promulgated in 2017).
3.7 *Accounting Standard No. 4 – Intangible Assets (implemented in 2017).
3.8 *Accounting Standard No. 5 – Public Infrastructure (implemented in 2018).
3.9 Accounting Standard No. 6 - Reserve Materials (implemented in 2018).
3.10 *Accounting Standard No. 7 – Accounting Adjustments (implemented in 2019).
3.11 *Accounting Standard No. 8 - Liabilities (implemented in 2019).
3.12 *Accounting Standard No. 9 – Preparation and Presentation of Financial Statements (implemented in 2019).
3.13 Accounting Standard No. 10 - Contracts for Public-Private Partnership Projects (implemented in 2021).
3.14 Guidelines for the Application of Accounting Standard No. 10 - Contracts for Private-Private Partnership Projects (implemented in 2021).
3.15 "* Accounting System - Accounting Subjects and Statements of Administrative Institutions" (implemented in 2019).
3.16 Notice on Printing and Distributing the Provisions on the Handling of Issues Concerning the Convergence of the Accounting System of Administrative Units - Accounting Subjects and Statements of Administrative Institutions and the Accounting System of Administrative Units and the Accounting System of Public Institutions (promulgated in 2018).
3.17 *Accounting Standards System Interpretation No. 1 (implemented in 2019).
3.18 *Accounting Standards System Interpretation No. 2 (implemented in 2019).
3.19 *Accounting Standards System Interpretation No. 3 (implemented in 2020).
3.20 *Accounting Standards System Interpretation No. 4 (implemented in 2022).
3.21 *Accounting Standards System Interpretation No. 5 (implemented in 2022).
3.22 Basic Guidelines for Cost Accounting of Public Institutions (implemented in 2021).
3.23 Basic Guidelines for Cost Accounting of Public Institutions - Public Hospitals (to be implemented in 2023).
3.24 Basic Guidelines for Cost Accounting of Public Institutions - Scientific Institutions (to be implemented in 2023).
3.25 Basic Guidelines for Cost Accounting of Public Institutions - Colleges and Universities (to be implemented in 2023).
3.26 Notice on Printing and Distributing the Provisions on the Accounting Treatment of the Transfer and Withdrawal of Administrative Institutions (implemented in 2022).
3.27 "* Cases of Application of Accounting Standards System".
3.28 Q&A on the Implementation of the Accounting Standards System
Chapter 4 **Procurement-related laws and regulations.
4.1 ** Procurement Law of the People's Republic of China (amended in 2014).
4.2 Regulations on the Implementation of the Procurement Law of the People's Republic of China (promulgated in 2015).
4.3 Administrative Measures for the Publication of Procurement Information (revised in 2019).
4.4 Administrative Measures for the Purchase of Services (revised in 2020).
4.5 Measures for the Administration of Non-bidding Procurement Methods (promulgated in 2013).
4.6 Tendering and Bidding Law of the People's Republic of China (amended in 2017).
4.7. Regulations on the Implementation of the Tendering and Bidding Law of the People's Republic of China
4.8 Regulations on Projects Subject to Tendering (promulgated in 2018).
4.9 Administrative Measures for Bidding and Bidding for Procurement of Goods and Services (revised in 2017).
4.10 Notice on Carrying out the Disclosure of ** Procurement Intentions (Cai Ku 2020 No. 10).
4.11 Notice of the General Office on Printing and Distributing the Catalogue and Standards for Centralized Procurement of Budget Units (2020 Edition) (Guo Ban Fa 2019 No. 55).
4.12 Implementation Plan for the Centralized Procurement Catalogue of *State Organs (2020 Edition) (Guojicai 2020 No. 7).
4.13 Notice on Matters Concerning the Implementation of the Procurement of Electronic Stores by State Organs (Guo Ji Cai 2020 No. 4).
4.14 Notice of the Ministry of Finance on Printing and Distributing the Classification Catalogue of ** Procurement Items (Cai Ku 2022 No. 31) 415 Guiding Opinions on Standardizing the Implementation of the New Mechanism for Social-Private Partnership (Guo Ban Han 2023 No. 115).
Chapter V: Official Cards, Centralized Payment by the State Treasury, Management of Budget and Final Accounts, and Financial Supervision.
Section 1: Systems related to official cards.
5.1.1 Notice of the Ministry of Finance and the People's Bank of China on Printing and Distributing the Interim Measures for the Administration of Official Cards of ** Budget Units (Cai Ku 2007 No. 63).
5.1.2 Notice of the Ministry of Finance on the Implementation of the Compulsory Settlement Catalogue of Official Cards of ** Budget Units (Cai Ku 2011 No. 160).
5.1.3 Notice of the Ministry of Finance and the People's Bank of China on Accelerating the Reform of the Official Card System (Cai Ku 2012 No. 132).
5.1.4 Notice of the Ministry of Finance and the Civil Aviation Administration of China on Matters Concerning the Strengthening of the Administration of the Purchase of Official Air Tickets (Cai Ku 2014 No. 33).
5.1.5 Supplementary Notice of the Ministry of Finance and the Civil Aviation Administration of China on Matters Concerning Strengthening the Administration of Official Air Ticket Purchase (Cai Ku 2014 No. 180).
5.1.6 Notice of the Ministry of Finance and the Ministry of Science and Technology on Matters Concerning the Use of Official Cards for Settlement of ** Financial Scientific Research Projects (Cai Ku 2015 No. 245).
Section 2 Budget Integration System of centralized payment by the state treasury.
5.2.1 Notice on Matters Concerning the Implementation and Management of the Budget of ** Budget Units (Cai Ku 2020 No. 5).
5.2.2 Notice on Issues Concerning the Implementation and Management of the 2019 Budget of ** Budget Units (Cai Ku 2018 No. 95).
5.2.3 Notice of the Ministry of Finance on Printing and Distributing the Norms for the Integration of Budget Management (Trial) (Cai Ban 2020 No. 13).
5.2.4 Measures for the Administration of Integrated Fund Payment of Fiscal Budget Management (Trial) (Cai Ku 2022 No. 5).
Section 3 Management of Budget and Final Accounts.
5.3.1 Notice of the Ministry of Finance on Printing and Distributing the Administrative Measures for Departmental Final Accounts (Cai Ku 2021 No. 36).
5.3.2 Notice of the Ministry of Finance on Printing and Distributing the Measures for the Management of Carry-over and Surplus Funds of ** Departments (Cai Shui 2016 No. 18).
5.3.3 "2023 ** Revenue and Expenditure Classification Accounts" (Cai Shui 2022 No. 107).
5.3.4 Notice of the Ministry of Finance on the Preparation of 2020** and Local Financial Final Accounts (Draft) (Cai Ku 2020 No. 41).
5.3.5 Notice of the Ministry of Finance on the Final Accounts of Departments in 2020 (Cai Ku 2021 No. 36).
Section 4: Financial Regulation.
5.5.1 Notice on Printing and Distributing the Administrative Measures for the Dynamic Monitoring and Management of the Implementation of the ** Fiscal Budget (Cai Ku 2020 No. 3).
Chapter VI Regulations on the Management of Routine Funds of Administrative Institutions.
Section 1 Financial reimbursement and management related systems.
6.1.1 "Eight Regulations of the Political Bureau of the 18th ** on Improving Work Style and Maintaining Close Ties with the Masses" (issued by the Political Bureau of the Communist Party of China on December 4, 2012).
6.1.2 Regulations on Strict Economy and Opposition to Waste in Party and Government Organs (issued by the Communist Party of China on November 25, 2013).
Section 2: Expenses for Going Abroad.
6.2.1 Notice on Printing and Distributing the Measures for the Administration of Expenses for Temporary Overseas Trips for Business (Cai Xing 2013 No. 516).
6.2.2 Notice of the Ministry of Finance on Adjusting the Standard of Accommodation Fees for Temporary Overseas Trips for Business (Cai Xing 2017 No. 434).
6.2.3 Notice on Printing and Distributing the Administrative Measures for Short-term Training Expenses Abroad for Business Purposes (Cai Xing 2014 No. 4).
6.2.4. Notice on Adjusting the Expenses and Expenditure Standards for Medium and Long-term Overseas (Overseas) Training Personnel (Wai Zhufa [2006] No. 172).
Section 3: Expenses for official receptions.
6.3.1 Notice of the General Office of the Communist Party of China on Printing and Distributing the Regulations on the Administration of Domestic Official Receptions by Party and Government Organs (Zhong Ban Fa 2013 No. 22).
Section IV Meeting Fees.
6.4.1 Notice on Printing and Distributing the Measures for the Management of Conference Fees of ** and State Organs (Cai Xing 2016 No. 214).
6.4.2 Notice of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Designated Meetings of Party and Government Organs (Cai Xing 2015 No. 1).
6.4.3 Notice on the Putting into Use of the Management Information System for Designated Places of Party and Government Organ Meetings (Cai Ban Xing 2017 No. 72).
Section 5 Training Fees.
6.5.1 Measures for the Administration of Training Fees for * and State Organs (Cai Xing 2016 No. 540).
6.5.2 Measures for the Administration of Short-term Overseas Training Expenses for Business Purposes (Cai Xing 2014 No. 4).
6.5.3 Notice of the State Administration of Foreign Experts Affairs and the Ministry of Finance on Adjusting the Expenditure Standards for Medium and Long-term Overseas Training Personnel (Wai Zhufa 2012 No. 126).
Section 6 Travel Expenses.
6.6.1 Measures for the Administration of Travel Expenses of * and State Organs (Cai Xing 2013 No. 531).
6.6.2 Answers to Questions Concerning the Measures for the Management of Travel Expenses of State Organs (Cai Ban Xing No. 90, 2014).
6.6.3 Notice on Issues Concerning the Adjustment of Travel and Accommodation Expenses for ** and State Organs (Cai Xing 2015 No. 497).
6.6.4. "Standard Breakdown of Travel and Accommodation Expenses for ** and State Organ Staff to Local Places" (Cai Xing 2016 No. 71).
6.6.5 Notice on Matters Concerning the Standardization of the Collection and Management of Travel and Food Expenses and Transportation Expenses in the City (Cai Ban Xing No. 104, 2019).
Section 7: Labor Fees.
6.7.1 Notice on Printing and Distributing the Administrative Measures for Expert Consultation Fees for ** Financial Scientific Research Projects (Cai Ke Jiao 2017 No. 128).
Section 8: Measures for the Administration of Scientific Research Funds.
6.8.1 "Several Opinions on Improving and Strengthening the Management of Financial Scientific Research Projects and Funds" (Guo Fa 2014 No. 11).
6.8.2 Several Opinions of the General Office of the Communist Party of China on Further Improving the Management of Funds for Financial and Scientific Research Projects (Zhong Ban Fa 2016 No. 50).
6.8.3 Notice on Several Measures to Optimize Scientific Research Management and Improve Scientific Research Performance (Guo Fa 2018 No. 25).
6.8.4 Several Opinions of the General Office on Reforming and Improving the Management of Financial Research Funds (Guo Ban Fa 2021 No. 32).
Section 9 Other Expenses.
6.9.1 Notice on the Promulgation of the Provisions on the Treatment of Employees Visiting Their Relatives (Guo Fa 1981 No. 36).
6.9.2 Regulations of the Ministry of Finance on the Travel Expenses of Employees to Visit Relatives (Cai Shi Zi 1981 No. 113).
6.9.3 Notice on Issues Concerning the Payment of One-time Death Pensions for Employees of State Organs and Retirees (Min Fa 2011 No. 192).
6.9.4 Notice of the Ministry of Human Resources and Social Security, the Ministry of Civil Affairs, and the Ministry of Finance on the Measures for the Payment of One-time Death Pensions for Employees and Retirees of Public Institutions (Ministry of Human Resources and Social Security No. 42, 2008).
Chapter VII Regulations on the Funding of Trade Unions' Party Fees and League Fees.
7.1 Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Trade Unions (Cai Kuai 2021 No. 7) (implemented in 2022).
7.2 Measures for the Management of Funds for Party Building Activities of Grass-roots Party Organizations of * and State Organs (Cai Xing 2017 No. 324).
7.3 Notice on Printing and Distributing the Measures for the Management of Revenue and Expenditure of Funds of Grassroots Trade Unions (General Engineer Office No. 32, 2017).
7.4. Notice on the implementation of the spirit of the "Notice of the Organs Directly Affiliated to the Ministry of Finance on Implementing the Measures for the Management of Party Building Activities of Grass-roots Party Organizations of the Organs Directly under the Ministry of Finance and State Organs" (implemented in January 2021).
Chapter VIII Regulations on Asset Management of Administrative Institutions.
8.1 Interim Measures for the Management of State-owned Assets of Administrative Units (revised in 2006).
8.2 Interim Measures for the Management of State-owned Assets of Public Institutions (revised in 2019).
8.3 Interim Measures for the Management of State-owned Assets of *-level Institutions (Caijiao 2008 No. 13).
8.4 Regulations on the Management of State-owned Assets for Administrative Institutions (implemented in April 2021).
8.5 Administrative Measures for the Disposal of State-owned Assets of Administrative Institutions (Cai Zi 2021 No. 127).
8.6 Interim Measures for the Management of the Use of State-owned Assets of *-level Institutions (Caijiao 2009 No. 192).
8.7 * Standard for the Configuration of General Office Equipment and Furniture for Administrative Units (Cai Zi 2016 No. 27).
8.8 Measures for the Administration of Office Buildings of Party and Government Organs (implemented in December 2017).
8.9 Measures for the Administration of Official Vehicles of Party and Government Organs (implemented in December 2017).
8.10 Notice on the Issuance of the Interim Measures for the Administration of the Registration of State-owned Capital Property Rights of Enterprises Affiliated to Party and Government Organs and Public Institutions (Cai Zi 2023 No. 90).
8.11 Notice of the State Administration on Printing and Distributing the Administrative Measures for Official Vehicles of Public Institutions Affiliated to State Organs (for Trial Implementation) (Guo Guan Zi 2023 No. 221).
Chapter IX Laws and Regulations Related to Capital Construction Finance.
9.1 Financial Rules for Capital Construction (Decree No. 81 of the Ministry of Finance of 2016).
9.2 Implementation Measures for the Daily Supervision of Budgetary Investment Projects (for Trial Implementation). (Fa Gai Inspection Gui 2017 No. 2276).
9.3 Interim Measures for the Management of Financial Final Accounts for the Completion of Capital Construction Projects (Cai Jian 2016 No. 503).
9.4 Operating Procedures for the Review and Approval of Financial Final Accounts for the Completion of Capital Construction Projects (Cai Ban Jian 2018 No. 2).