What is the income of public institutions, and is there a detailed introduction?

The income of administrative units includes the income from fiscal appropriations and other revenues. The revenues from fines and confiscations, administrative fees, and revenues from the disposal and leasing of state-owned assets obtained by administrative units in accordance with the law that should be handed over to the treasury do not belong to the income of administrative units.

The income of public institutions includes financial subsidy income, business income, subsidy income from superiors, income from subordinate units, operating income and other income. Attention should be paid to:

1) Financial subsidy income refers to all kinds of financial appropriations obtained by public institutions from the financial departments at the same level, and the financial appropriations obtained from financial departments at the same level should be included in other income or business income.

2) Business income refers to the income obtained by public institutions from carrying out professional business activities and their auxiliary activities. Funds that shall be handed over to the state treasury or special financial account in accordance with relevant state regulations shall not be included in business income; Funds allocated to public institutions from special financial accounts and funds that are not handed over to the state treasury or special financial accounts after approval shall be included in the income of undertakings.

3) Subsidy income from higher levels refers to the non-financial subsidy income obtained by public institutions from competent departments and superior units.

4) The income handed over by the affiliated units refers to the income handed over by the independent accounting units affiliated to the public institutions in accordance with the relevant regulations.

5) Operating income refers to the income obtained by public institutions from non-independent accounting business activities other than professional business activities and their auxiliary activities.

6) Other income includes investment income, interest income from bank deposits, rental income, income from cash or inventory donations, income from cash profits, income from inventory gains, recovery of write-off receivables and prepayments, unrepayable payables and advance receipts, etc.

The income of public institutions refers to the non-repayable funds obtained by public institutions in various forms and through various channels in accordance with the law for the purpose of carrying out business and other activities.

The income of public institutions mainly includes:

l) Financial subsidy income, that is, all kinds of business funds allocated by the financial department or superior units.

2) Subsidy income from the higher level, that is, the non-financial subsidy funds allocated by the competent department and the superior unit.

3) Allocated special funds, that is, special funds allocated by financial departments, superior units or other units for designated purposes and need to be reported separately.

4) Institutional income, that is, the income obtained by public institutions from carrying out professional activities and auxiliary activities, including extra-budgetary funds received by public institutions from the special financial account (excluding the part used for self-raising infrastructure) and part of the extra-budgetary funds that are not handed over to the special financial account for management with the approval of the financial department.

5) Operating income, that is, the income obtained by public institutions from non-independent accounting business activities other than professional activities and auxiliary activities.

6) The payment income of affiliated units, that is, the income paid by the affiliated independent accounting units of public institutions in accordance with relevant regulations.

7) Other income, i.e., investment income, interest income, donation income, etc. obtained by public institutions.

8) Capital construction appropriation income, that is, the appropriation of the state investment in public institutions for the new construction, reconstruction and expansion of fixed assets.

The income of public institutions generally includes the following eight types.

First, financial subsidies are collected. This is mainly the first to allocate all kinds of business funds from the financial department or the superior organization.

Third, it is to transfer special funds. This item is a fund that needs to be reported separately for a specific purpose allocated by the financial department, a superior unit or other units and at the same time as required.

Fourth, business income. This item refers to the income obtained by public institutions through the organization of relevant professional activities and auxiliary activities. It not only includes the extra-budgetary funds received by public institutions from the special financial account (excluding the part used for self-raising infrastructure), but also includes some extra-budgetary funds that have been reviewed by the financial department and are not handed over to the special financial account for management.

Fifth, it is operating income. This item refers to the income obtained by public institutions from non-independent accounting business activities in relevant fields and in addition to auxiliary activities.

Sixth, it is the contribution income of subsidiary units. This item refers to the income handed over by the independent accounting unit affiliated to the public institution in accordance with the relevant regulations.

Seventh, there is other income. This item refers to the investment income, interest income, donation income, etc. obtained by public institutions.

Eighth, it is the income from capital construction appropriations. This item refers to the appropriation invested in public institutions for new construction, reconstruction and expansion of fixed assets.

Legal basis

Financial Rules for Public Institutions

Article 16 Income refers to the non-repayable funds obtained by public institutions in accordance with law for the purpose of carrying out business and other activities.

Article 17 The income of public institutions includes:

1) Financial subsidy income, that is, all kinds of financial appropriations obtained by public institutions from the financial departments at the same level.

2) Business income, that is, the income obtained by public institutions from carrying out professional business activities and their auxiliary activities. Among them: the funds that shall be handed over to the state treasury or special financial account in accordance with the relevant provisions of the state shall not be included in the business income; Funds allocated to public institutions from special financial accounts and funds that are not handed over to the state treasury or special financial accounts after approval shall be included in the income of undertakings.

3) Subsidy income from higher levels, that is, non-financial subsidy income obtained by public institutions from competent departments and superior units.

4) The income handed over by the affiliated units, that is, the income handed over by the independent accounting units affiliated to the public institutions in accordance with the relevant regulations.

5) Operating income, that is, the income obtained by public institutions from non-independent accounting business activities other than professional business activities and their auxiliary activities.

6) Other income, that is, income outside the scope of the above provisions of this article, including investment income, interest income, donation income, non-financial subsidy income, rental income, etc.

Article 18 Public institutions shall include all revenues in the budget of the unit, and shall account for and manage them in a unified manner, and shall not arrange expenditures for income that is not included in the budget.

Article 19 Public institutions shall, in accordance with the relevant provisions on centralized collection by the State Treasury, hand over funds to the State Treasury or special financial accounts in full and in a timely manner in accordance with the relevant provisions on centralized collection by the State Treasury, and shall not conceal, detain, withhold, occupy, misappropriate, default, or sit on expenditures.

Summary. Dear users, it's a pleasure to take questions. The income of public institutions refers to the non-repayable funds obtained by public institutions in various forms and through various channels in accordance with the law for the purpose of carrying out business and other activities.

What is the business income of a public institution? What is included in the income of public institutions?

Dear users, it's a pleasure to take questions. The income of public institutions refers to the non-repayable funds obtained by public institutions in various forms and through various channels in accordance with the law for the purpose of carrying out business and other activities.

For example, the business income of the Chinese exchange center in China is the income from organizing Chinese language tests and training based on their own advantages.

The income of public institutions refers to the non-repayable funds obtained by public institutions in accordance with the law for the purpose of carrying out business activities. According to **, it is divided into financial subsidy income, superior subsidy income, business income, operating income, contributions from affiliated units, other income and capital construction appropriation income.

Characteristics: With the institution as a whole as the main body, all the non-repayable funds obtained by it are called the income of the public institution.

1) Compared with the traditional fund income, the income of public institutions is a "large-caliber" income. It includes not only the financial subsidy income corresponding to the fund income, but also other income that is not the financial subsidy income. It reflects the ability of public institutions to obtain non-repayable funds.

2) Compared with the income of enterprises, the income range of public institutions is more extensive. The enterprise must distinguish the funds invested by the owners (including the initial investment and subsequent investment) from the capital inflows generated by the movement of these funds, so as to correctly calculate the income of the funds, so the increase in the owner's invested funds directly increases the owner's equity and cannot be regarded as the income of the enterprise; The funds of public institutions do not require a return on funds, so there is no need to distinguish between investment funds and capital movements to generate capital inflows. The funds provided by the fund suppliers free of charge, the funds donated by the society, and the business income and operating income generated by the use of funds by the public institution are all the income of the public institution.

Note: (1) Only the inflow of funds that do not need to be repaid is the income of the public institution, and the funds that need to be repaid are the liabilities of the public institution. If it is not possible to determine whether or not to repay or the amount of a fund at the time of inflow, it can be regarded as the income of the public institution first, and once it is determined that it needs to be repaid or the amount of repayment is determined, it needs to be converted into a liability of the public institution;

2) The funds obtained that need to be retained by the public institution, that is, the funds that cannot be used to consume the principal and can only consume the income (such as interest income) on the principal cannot be used as the income of the public institution, but should be directly used as the increase in the net assets of the public institution.

The following is the content of the relevant legal provisions on what is the rock level income of the business single collision zone.

Institutions. pblicistittios) refers to social service organizations established by ** using state-owned assets to engage in education, science and technology, culture, health and other activities.

Public institutions accept the leadership of the first and are legal entities that express the form of laughter as an organization or institution. Compared with enterprise units, public institutions have the following characteristics: first, they are not for profit; Second, the funds appropriated by the financial and other units are not mainly returned to the acquisition of economic interests.

The obvious characteristics of public institutions are that they end with words such as center, club, office, station, brigade, etc., such as accounting center, health supervision office, judicial office, banking regulatory commission, insurance regulatory commission, quality supervision station, safety production supervision brigade, etc., and the secondary bureau is also a public institution. Public institutions are divided into public institutions and ordinary public institutions. Ordinary institutions are divided into fully funded institutions, shortfall allocation institutions, and self-supporting institutions.

After the reform of public participation, public institutions are recruited in the provincial civil servant recruitment examination, and ordinary public institutions are recruited in the public institution recruitment examination.

Public institutions need to accept the leadership of the party committee and the first party, and set up a party group or party committee, and in China, public institutions also belong to the category of state organs. The Party's public institutions are associations and communities, including their subordinate organs.

2. The capital composition of public institutions.

Public institutions are generally institutions set up by the state with a certain public welfare nature, but they do not belong to the first organization, which is different from civil servants. Under normal circumstances, the state will provide financial subsidies to these public institutions, which are divided into full appropriation institutions, differential appropriation institutions, and independent public institutions, which are public institutions that are not funded by the state.

Participate in the public. As a special type of public institution, public institutions participating in public affairs have certain characteristics, which are mainly manifested in their differences and connections with administrative organs and general public institutions.

Fully funded. Fully funded public institutions, also known as full-funded public institutions, that is, public institutions that are fully budgeted and managed, are a form of management in which all the business funds required by them are allocated by the state budget.

Gap allocation. Institutions with differential appropriations, according to the proportion of the difference, the part borne by the financial department shall be included in the budget by the finance; The unit bears the division and the unit pays before tax, such as hospitals.

Self-supporting. Independent public institutions, also known as self-supporting public institutions, are public institutions that are not funded by the state. As a major form of public institutions, self-supporting institutions do not require direct appropriations from local finances, some localities tend to relax their management over them, resulting in a tendency for self-collecting and self-supporting institutions to continue to expand.

Public institutions refer to social service organizations organized by state organs or other organizations using state-owned qualifications to engage in education, science and technology, culture, health, and other activities for the purpose of social welfare. The main ones are:

Education institutions, science and technology institutions, cultural institutions, health institutions, social welfare institutions, sports institutions, transportation institutions, urban public utilities, agriculture, forestry, animal husbandry, fishery and water utilities, information consulting institutions, intermediary service institutions, survey and design institutions, side defense institutions, marine institutions, environmental protection institutions, inspection and testing institutions, intellectual property institutions, government logistics service institutions and other units.

Regulations on the Personnel Management of Public Institutions

Article 32.

The State shall establish a wage system for public institutions that combines incentives and constraints. The salaries of staff of public institutions include basic salary, performance salary, and allowances and subsidies. The distribution of wages in public institutions shall be combined with the characteristics of different industries and public institutions, reflecting factors such as job responsibilities, work performance, and actual contributions.