What is the non peer financial subsidy income

Refers to the income that is not allocated by the financial bureau at the same level. There are two main categories of revenue from non-same level financial appropriations obtained by units. One is the horizontal transfer of financial funds obtained from the departments at the same level other than the finance at the same level, and the other is the various financial funds obtained from the higher or lower levels (including the finance and departments).

In the specific accounting, public institutions shall account for the income from non-same level financial appropriations obtained from carrying out professional business activities and their auxiliary activities through the account of "business income - non-same level financial appropriations"; For other non-same level fiscal appropriation income, it shall be accounted for through the "non-same level fiscal appropriation income" account.

Under China's traditional budget system and the budget accounting system of administrative institutions, the funds are also called funds, and the funds received are called appropriations. Non-level refers to the income that is not allocated by the finance bureau at the same level, such as the work funds given by the higher-level competent unit, and the assistance funds given by the administrative department at the same level.

Extended information: Notice on Several Provisions on the Budget Management of Public Institutions.

The relevant part of the financial subsidy income.

The income from financial subsidies can only be used for arranging business expenditures, and the income from subsidy from higher levels, business income (including income from extra-budgetary funds), and other income should also be used for arranging business expenditures, unless otherwise specified. The expenditure items of the special fund arrangement should be explained in detail.

If a public institution needs to use non-financial subsidy income (including extra-budgetary funds) to arrange self-raised capital construction, it shall submit the project for approval in accordance with the procedures.

For the revenue budget, it is necessary to clearly approve various income indicators such as financial subsidy income, business income (including the income of extra-budgetary funds allocated from the special financial account), and operating income.

For institutions whose non-financial subsidy income is greater than their expenditure and implement the method of handing over income, the amount of expenditure they hand over to the higher level shall be approved.

The income of extra-budgetary funds shall be approved and issued together with the income of financial subsidies in accordance with the requirements for the combined use of budgetary and extra-budgetary funds. The amount shall be determined in light of the financial revenue and expenditure of the public institution, the extra-budgetary funds included in the special financial account of the public institution, and the amount of extra-budgetary funds that shall be turned over to the special account in accordance with the provisions of the surplus.

Income from financial grants and extrabudgetary funds should be used first and foremost for personnel expenditures such as salaries and essential operational and equipment acquisition expenditures. If the purpose of expenditure must be specified, the financial department shall make it clear when approving the revenue and expenditure budget of the public institution.

In the course of implementing the budget, public institutions should strictly control all expenditures. All expenditures must strictly follow the scope and standards of expenditures stipulated in the financial rules and regulations of the relevant state departments, and the purpose of funds and the scale of expenditures must not be arbitrarily changed. If the income from financial subsidies and extra-budgetary funds has a designated purpose, it shall be spent according to the prescribed expenditure items.

In the course of implementing the budget of public institutions, the state generally does not adjust the income from financial subsidies and the income from extra-budgetary funds allocated from special financial accounts. However, when there is a major adjustment to the plan issued by the higher authorities, or when expenditures are increased or decreased in accordance with relevant state policies, and the impact on the implementation of the budget is greater, public institutions may report to the competent department or the financial department to adjust the budget.

There are two categories of non-same level financial appropriation income obtained by the unit, 1. Horizontal transfer of financial funds obtained from the same level of finance other than the same level of finance, 2. Various types of financial funds obtained from the superior or subordinate level ** (including **finance and ** departments).

In the specific accounting, public institutions shall account for the income from non-same level financial appropriations obtained from carrying out professional business activities and their auxiliary activities through the account of "business income - non-same level financial appropriations"; For other non-same level fiscal appropriation income, it shall be accounted for through the "non-same level fiscal appropriation income" account.

Extended Materials. The content of financial subsidy income only includes the budgetary funds received by public institutions from the financial departments and do not need to be reported separately.

1. The use of non-financial subsidy funds by the competent department or the superior unit, such as business income, operating income or the funds of the subsidiary unit to subsidize the normal business of the subsidiary unit, shall be regarded as the superior subsidy income of the subsidiary unit, and cannot be used as the financial subsidy income;

2. When the financial subsidy is limited to a special purpose and requires the institution to account for and report separately, it cannot be used as the financial subsidy income of the institution, but should be used as the special fund transferred;

3. The state's capital construction investment in public institutions is not included in the financial subsidy income.

Ministry of Finance of the People's Republic of China - on further improving the new and old titles of the ** accounting standard system.

1. What are the revenues of fiscal appropriations at different levels?

1. The income of non-same level financial appropriation includes the following:

1) Horizontal transfer of financial funds obtained from the ** departments at the same level other than the finance department at the same level;

2) All kinds of financial funds obtained from superiors or subordinates, including financial and departmental acres. In the specific accounting, public institutions shall account for the income from the financial appropriation at the same level obtained from the rapid leasing of professional business activities and their auxiliary activities.

2. Legal basis: the third type of socks in the Financial Rules of Public Institutions.

The basic principles of financial management of public institutions are: the implementation of relevant state laws, regulations and financial rules and regulations; Adhere to the policy of doing all undertakings diligently and thriftily; Correctly handle the relationship between the needs of career development and the supply of funds, the relationship between social and economic benefits, and the relationship between the interests of the state, units, and individuals.

2. How to account for the income of non-same level financial appropriations.

1. The appropriation of funds obtained by the accounting unit of this subject from the financial department at the same level shall be accounted for by the business income to the financial appropriation account at the same level, and not through the accounting of this subject;

2. This subject should be calculated in detail according to the horizontal transfer of financial funds and non-financial appropriations at the same level, and in accordance with the income ** for detailed accounting;

3. After the end of the period, there should be no balance in this account.

The revenue from fiscal appropriations at the same level refers to the income that is not allocated by the financial and political bureaus at the same level.

There are two categories of non-peer financial appropriation income obtained by the unit, one is the horizontal transfer of financial funds obtained from the same level of finance other than the same level of finance, and the other is all kinds of financial funds obtained from the superior or subordinate departments, including the first finance and the first department.

In the specific accounting, public institutions shall account for the income from the non-same level of fiscal appropriation obtained from carrying out professional business activities and their auxiliary activities through the business income and the non-same level of financial appropriation account, and for other non-same level fiscal appropriation income, it shall be accounted for through the non-same level fiscal appropriation income account.

Under the traditional budget system and the budget accounting system of administrative institutions, the funds are also called funds, and the funds received are called the funds transferred, and the income that is not allocated by the finance bureau at the same level refers to the income that is not allocated by the finance bureau at the same level, such as the work funds given by the competent unit at the higher level, and the assistance funds given by the administrative departments at the same level.

Financial Rules for Public Institutions

Article 3 The basic principles of financial management of public institutions are: the implementation of relevant national laws, regulations and financial rules and regulations; Adhere to the policy of diligence and thrift; Correctly handle the relationship between the needs of undertaking development and the supply of funds, the relationship between social benefits and economic benefits, and the relationship between the interests of the state, units, and individuals. Article 4 The main tasks of financial management of public institutions are:

Reasonably prepare the unit budget, strictly implement the budget, prepare the unit's final accounts completely and accurately, and truly reflect the financial status of the unit; Organize income in accordance with the law and strive to save expenditures; Establish and improve the financial system, strengthen economic accounting, implement performance evaluation, and improve the efficiency of fund use; Strengthen asset management, rational allocation and effective use of assets, and prevent asset loss; Strengthen financial control and supervision over the economic activities of units to prevent financial risks. Article 7 The State shall implement budget management measures for public institutions in accordance with the provisions of the approved revenue and expenditure, fixed amounts or fixed item subsidies, non-compensation for overspending, carry-over and use of surpluses.

The fixed amount or fixed subsidy shall be determined in accordance with the relevant national policies and financial resources, combined with the characteristics of the enterprise, the career development goals and plans, the income and expenditure of the public institution, and the asset status. The fixed amount or fixed amount subsidy can be zero.

Institutions with more non-financial subsidy income than expenditure may implement the method of handing over income. Specific measures shall be formulated by the financial department in conjunction with the relevant competent departments.

Summary. Fiscal appropriation revenue generally refers to fiscal budget appropriation revenue. The revenue of budget appropriation refers to the budget funds allocated by the financial department to the unit.

There is no difference, and it is necessary to distinguish between qualified and unqualified.

The revenue from the fiscal appropriation at the same level refers to the income allocated by the finance bureau at the same level. There are two main types of non-peer fiscal appropriation income obtained by the Shan family. One is the horizontal transfer of financial funds obtained from the departments at the same level other than the finance department at the same level, and the other is all kinds of financial funds obtained from the higher or lower level (including the finance and finance department of Li Zheng and the department).

In the specific accounting, the non-same level financial appropriation income obtained by the business unit due to the professional business activities and its auxiliary activities shall be accounted for through the account of "business key income - non-same level financial allocation"; For other non-same level fiscal appropriation income, should be accounted for through the "non-same level financial goodwill administrative appropriation income" account.

Fiscal appropriation revenue generally refers to fiscal budget appropriation revenue. The revenue of budget appropriation refers to the budget funds allocated by the financial department to the unit.

Hope mine is helpful to you.

Summary. Non-financial subsidies are allocated by units other than the Finance Bureau, such as the Education Bureau, etc., and may also be self-operating income.

Pro-financial subsidy income refers to all kinds of business funds obtained by public institutions directly from the financial departments and from the financial departments through the competent departments, including normal funds and special funds. Under China's traditional budget system and the budget system of administrative institutions, the funds are also called funds, and the funds received are called appropriations. Non-financial subsidy income is income that is not part of financial assistance.

Non-financial subsidies are allocated by units other than the Finance Bureau, such as the Education Bureau, etc., and may also be self-operating income.