第一章总则

第一条 为促进高校哲学社会科学事业持续健康协调发展，加强和规范高等学ag在线APP校哲学社会科学繁荣计划专项资金（以下简称繁荣计划专项资金）管理，提高资金使用效益，根据党中央、国务院ag在线APP深入推进高等学校哲学社会科学繁荣发展的有关精神、《中共中央办公厅国务院办公厅ag在线APP进一步完善中央财政科研项目资金管理等政策的若干意见》以及国家财政财务管理有关法律法规，制定本办法。

diertiao fanrongjihuazhuanxiangzijinyouzhongyangcaizhenganpai，shiyongyuzhichi“gaodengxuexiaozhexueshehuikexuefanrongjihua”（yixiajianchengfanrongjihua）shehuikexueyanjiu、xuekefazhan、rencaipeiyangheduiwujianshedezhuanxiangzijin。

disantiao fanrongjihuazhuanxiangzijinyicujinchuchengguo、churencaiweimubiao，jianchiyirenweiben、zunxunguilv、“fangguanfu”jiehe，jianchitongchouguihua、fenleishishi、zhuankuanzhuanyong、guifangaoxiaodeguanliyuanze。fanrongjihuazhuanxiangzijinguanlichongfentixianzhiliangchuangxinheshijigongxian，fuyuyituoxuexiaohexiangmufuzerengengdadeguanliquanxian。zaijianzhengfangquandetongshi，zhuzhongguifanguanli、gaijinfuwu，weikeyanrenyuanqianxinyanjiuchuangzaolianghaotiaojianhekuansonghuanjing，chongfendiaodongkeyanrenyuanjijixingchuangzaoxing。

ag在线APPdisitiao caizhengbu、jiaoyubufuzezhidingfanrongjihuazhuanxiangzijinguanlizhidu，yanjiuzhidingyusuananpaidezongtifangan。jiaoyubufuzebianzhifanrongjihuazhuanxiangzijinnianduyusuan、zuzhishishiheguanlijiandugongzuo，jianlijianquanxiangmujixiaokaopingjizhi。

diwutiao xiangmuyituoxuexiaoshifanrongjihuaxiangmushishihezijinguanlishiyongdezerenzhuti，yingdangzhidinghewanshanbendanweixiangmuhezijinguanlibanfa，anyaoqiujutifuzexiangmuzuzhi、shishi、pingjiadengquanguochengguanli；jiangxiangmuzijinnaruxuexiaoyusuan，zhidaoheshenhexiangmuyusuanbianzhi，chengdanxiangmuzijindecaiwuguanlihehuijihesuan，jianduxiangmuzijinshiyong，shenhexiangmujuesuan。

ag在线APPxiangmuyituoxuexiaodecaiwuhekeyanguanlidengxiangguanbumen，yaogenjuxueketedianheshijixuyao,jiaqiangduixiangmuyusuanzhixinghezijinshiyongdezhidao；zhuzhongkexueguanli、gaijinfuwu，weixiangmushishitigongtiaojianbaozhang。

diliutiao xiangmufuzerenshixiangmuguanlihezijinshiyongdezhijiezerenren，yingdanganzhaobenbanfaguiding，kexuebianzhixiangmuyusuanhejuesuan，heliheguishiyongzijin。

ag在线APPxiangmufuzerenyingdangyangezunshouguojiayusuanhecaiwuguanliguiding，duizijinshiyonghexiangmushishideheguixing、helixing、zhenshixinghexiangguanxingfuze，bingchengdanxiangyingdejingjiyufalvzeren。

第二章支出范围

diqitiao fanrongjihuazhuanxiangzijinfenweiyanjiuxiangmuzijin、feiyanjiuxiangmuzijinheguanlizijin。

dibatiao benbanfadiqitiaosuochengyanjiuxiangmushizhiweiraofanrongjihuajiansherenwushelidegeleigaoxiaozhexueshehuikexueyanjiuxiangmudezongcheng。yanjiuxiangmuzijinbaokuozaixiangmuyanjiuguochengzhongfashengdezhijiefeiyonghejianjiefeiyong。

ag在线APPdijiutiao zhijiefeiyongbaokuotushuziliaofei、shujucaijifei、huiyifei/chalvfei/guojihezuoyujiaoliufei、shebeifei、zhuanjiazixunfei、laowufei、yinshuafei/xuanchuanfeideng。qizhong:

ag在线APPtushuziliaofei: zhizaixiangmuyanjiuguochengzhonggoumaibiyaodetushu（baokuowaiwentushu）、zhuanyeruanjian，ziliaoshouji、zhengli、luru、fuyin、fanpai、fanyi，wenxianjiansuodengfeiyong。

ag在线APPshujucaijifei: zhizaixiangmuyanjiuguochengzhongkaizhanwenjuandiaocha、tianyediaocha、shujugoumai、shujufenxijixiangyingjishufuwugoumaidengfeiyong。

huiyifei/chalvfei/guojihezuoyujiaoliufei: zhiweiraoxiangmuyanjiuzuzhikaizhanxueshuyantao、zixunjiaoliu、kaochadiaoyandenghuodongerfashengdehuiyi、jiaotong、shisufeiyong，yijixiangmuyanjiurenyuanchuguojifugangaotaidiqu、waiguozhuanjialaihuajigangaotaidiquzhuanjialaineidikaizhanxueshuhezuoyujiaoliudefeiyong。qizhong，buchaoguozhijiefeiyong20%de，buxuyaotigongyusuancesuanyiju。

shebeifei: zhizaixiangmuyanjiuguochengzhonggouzhishebeiheshebeihaocai、shengjiweihuxianyoushebeiyijizuyongwaidanweishebeierfashengdefeiyong。yingdangyangekongzhishebeigouzhi，guligongxiang、zulinyijiduixianyoushebeijinxingshengjigaizao。

zhuanjiazixunfei: zhizaixiangmuyanjiuguochengzhongzhifujilinshipinqingdezixunzhuanjiadefeiyong。zhuanjiazixunfeiyouxiangmufuzerenanzhaoxiangmuyanjiushijixuyaobianzhi，zhichubiaozhunanzhaoguojiayouguanguidingzhixing。

ag在线APPlaowufei: zhizaixiangmuyanjiuguochengzhongzhifujicanyuxiangmuyanjiudeyanjiusheng、boshihou、fangwenxuezhehexiangmupinyongdeyanjiurenyuan、keyanfuzhurenyuandengdelaowufeiyong。xiangmupinyongrenyuandelaowufeikaizhibiaozhun，canzhaodangdikexueyanjiuhejishufuwuyerenyuanpingjungongzishuipingyijizaixiangmuyanjiuzhongchengdandegongzuorenwuqueding，qishehuibaoxianbuzhufeiyongnarulaowufeiliezhi。laowufeiyusuanyouxiangmufuzerenanzhaoxiangmuyanjiushijixuyaobianzhi。

yinshuafei/xuanchuanfei: zhizaixiangmuyanjiuguochengzhongzhifudedayin、yinshuahechuban、chengguotuijiedengfeiyong。

qita: zhiyuxiangmuyanjiuzhijiexiangguandechushangshufeiyongzhiwaideqitazhichu。qitazhichuyingdangzaixiangmuyusuanzhongdandulieshi，danduheding。

dishitiao jianjiefeiyongshizhixiangmuyituoxuexiaozaizuzhishishixiangmuguochengzhongfashengdewufazaizhijiefeiyongzhongliezhidexiangguanfeiyong，zhuyaobaokuobuchangxuexiaoweixiangmuyanjiutigongdexianyouyiqishebeijifangwu、shui、dian、qi、nuanxiaohaodengjianjiechengben，youguanguanligongzuofeiyong，yijijilikeyanrenyuandejixiaozhichudeng。

jianjiefeiyongyibananzhaobuchaoguoxiangmuzhichuzongedeyidingbiliheding。jutibiliruxia: 50wanyuanjiyixiabufenwei30%；chaoguo50wanyuanzhi500wanyuandebufenwei20%；chaoguo500wanyuandebufenwei13%。yanjinchaoetiqu、bianxiangtiquhezhongfutiqu。

jianjiefeiyongyingdangnaruxiangmuyituoxuexiaoyusuantongchouanpai，heguihelishiyong。xiangmuyituoxuexiaotongchouanpaijianjiefeiyongshi，yingdangchulihaohelifentanjianjiechengbenheduikeyanrenyuanjilideguanxi，jixiaozhichuanpaiyingdangjiehexiangmuyanjiujinduhewanchengzhiliang，yukeyanrenyuanzaixiangmugongzuozhongdeshijigongxianguagou。

dishiyitiao feiyanjiuxiangmuzijinzhizhichenggaoxiaozhexueshehuikexuekeyanjigou、tuanduiyijizhikuyunxing、youxiuchengguojianglidengfanrongjihuajianshexiangmudezijin。

ag在线APPfeiyanjiuxiangmuzijinanzhao“jixiaodaoxiang、wendingzhichi、xieyiguanli、dongtaidiaozheng”deyuanzejinxingzizhuheguanli，keyitongguodisanfangpinggujiangxiangguanyouxiudeyanjiujigou（huozhezhiku、tuandui）naruzizhufanwei。

ag在线APPzaicaizhengbu、jiaoyubuhedingdezijinzongenei，yituogaoxiaohexiangguanyanjiujigou（huozhezhiku、tuandui）genjujixiaomubiao，weiraoshixianpeiyangbajianrencai、fuwuguojiazhongdazhanlve、tuichuxueshujingpinlizuo、kuodaduiwaixueshujiaoliudengrenwu，anguidingzizhubianzhizijinyusuan，zizhujuedingshiyongfangxiang。tongshi，yingdangwanshanzijinguanlibanfa，tigaozijinshiyongxiaoyi，zhuzhongfahuijixiaojilizuoyong，zunzhongkeyangongzuozhedechuangzaoxinglaodong，tixianzhishichuangzaojiazhi。

ag在线APPjiaoyubuyuyituoxuexiao、shouzizhuyanjiujigou（huozhezhiku、tuandui）yuedingjianshezhouqineidemubiaorenwu，weituodisanfangjinxingpingjiakaohe，genjushijijixiaoshixingyouchabiedewendingzhichi，bingcaiquyoushenglietai、dongtaidiaozhengdeguanlifangshi。

ag在线APPcaizhengbu、jiaoyubuanguidingduihuodejiaoyubukexueyanjiuyouxiuchengguojiang（renwenshehuikexue）dechengguojinxingjiangli，duibeicaiyonghexiangyouguanbumenbaosongdeyoujiazhi、gaoshuipingdezizhengchengguoshixinghouqizizhuheshihoujiangli。xuexiaobudeduijianglizijintiqujianjiefeiyong。

dishiertiao guanlizijinshizhijiaoyubuzaishishifanrongjihuaguochengzhongzuzhi、xiediao、pingshen、jiandingdengguanlixinggongzuosuoxufeiyong。

zaifanrongjihuashishiguochengzhong，yinganzhao“guan、ban、ping”fenliyuanze，tuijinzhengfugoumaifuwu，guifanxiangshehuililianggoumaifuwudechengxuhefangshi，qieshizhuanbianzhengfuzhineng。

dishisantiao fanrongjihuazhuanxiangzijinxiangmuzhongdexiangguankaizhibiaozhun，anzhaoguojiayijixiangmuyituoxuexiaodeyouguanguidingzhixing。

dishisitiao fanrongjihuazhuanxiangzijinyingdangzhuankuanzhuanyong，budeyongyuchanghaidaikuan、zhifufakuan、juanzeng、zanzhu、duiwaitouzidengzhichu，budeyongyubendanweibianzhineirenyuandegongzizhichu，budeyongyufanrongjihuajianshexiangmuzhiwaidezhichu，budeyongyuqitabufuheguojiaguidingdezhichu。

xiangmufuzerenyingdanganzhaopizhundexiangmuyusuan，zaiyituoxuexiaocaiwu、keyanguanlibumendezhidaoxiashiyongxiangmuzijin；yituoxuexiaohegerenbudeyirenheliyouhefangshijieliu、jizhanhenuoyong。fanrongjihuazhuanxiangzijinxiangmuzhongshejiyiqishebeicaigoude，anguojiaagzaixianappzhengfucaigoudeyouguanguidingzhixing。

第三章预算管理

ag在线APPdishiwutiao xiangmushenqingrenzaishenbaofanrongjihuaxiangmuzijinshi，yingdanggenjuxiangmuleibieheyaoqiu，anzhaoxiangmushijixuyaohezijinkaizhifanweiguiding，kexueheli、shishiqiushidianniandubianzhixiangmuyusuan、shedingxiangmujixiaomubiao，bingduizhijiefeiyongzhichudezhuyaoyongtuhecesuanliyoudengzuochushuoming。

xiangmuzijinxuyaozhuanboxiezuodanweide，yingzaiyusuanzhongdandulieshi，bingduiwaixiedanweizizhi、chengdandeyanjiurenwu、waibozijinedudengjinxingxiangxishuoming。xiangmufuzerenyingduihezuo（waixie）yewudezhenshixing、xiangguanxingfuze。jianjiefeiyongwaibojine，youxiangmuyituoxuexiaohehezuoyanjiudanweixieshangqueding。

ag在线APPdishiliutiao jiaoyubugenjufanrongjihuajianshemubiaohejiansheneirong，zhongdianduixiangmuyusuandemubiaoxiangguanxing、zhengcexiangfuxing、jingjihelixingjinxingpingshen。yingjianlipingshenzhuanjiaku，jianlihewanshanpingshenzhuanjiadelinxuan、huibi、xinyonghewenzezhidu。

ag在线APPdishiqitiao jiaoyubugenjubumenyusuanbianzhiyaoqiu，zaibumenyusuan“yishang”shi，jiangfanrongjihuazhuanxiangzijinsannianzhichuguihuahenianduyusuanjianyishubaosongcaizhengbu，caizhengbuanbumenyusuanchengxushenhehoupifunianduyusuan。

dishibatiao jiaoyubugenjufanrongjihuaxiangmuleibiehewanchengqixianxiangxiangmuyituoxuexiaoxiadaxiangmuyusuan。qizhong，yanjiuxiangmuyusuanyiciheding、anniandufenqifenpixiada。weitongguonianduhuozhongqijianchade，tingzhixiadaxiayinianduhouxuxiangmuyusuan；feiyanjiuxiangmuzijincaiquyiciheding、annianduyicixingxiada。

fanrongjihuazhuanxiangzijinzhifuanzhaoguokujizhongzhifuzhiduyouguanguidingzhixing。

dishijiutiao xiangmuyituoxuexiaoyingdangjiangzijinnaruxuexiaocaiwubumentongyiguanli。

ag在线APPxuexiaoyingdangyangeanzhaoguojiayouguanguidinghebenbanfaguiding，zhidingneibuguanlibanfa，mingqueshenpichengxu、guanliyaoqiuhebaoxiaoguiding，luoshixiangmuyusuandiaoji、jianjiefeiyongtongchoushiyong、laowufeifenpeiguanli、jiezhuanjieyuzijinshiyongdengguanliquanxian，jianlijianquanneikongzhidu，jiaqiangduixiangmuzijindejianduheguanli。

xuexiaoyingdangzhidaoxiangmufuzerenkexuehelibianzhiyusuan，guifanyusuandiaojichengxu，wanshanxiangmuzijinzhichu、baoxiaoshenhejianduzhidu，jiaqiangduizhuanjiazixunfei、laowufei、waibozijin、jianjiefeiyong、jiezhuanjieyuzijindengdeshenheheguanli。

xuexiaoyingdangqianghuaduihezuoxiangmuzhenshixing、kexingxingheheguixingdeshenhe，yangefangzhixujiaziyuanpipeihexujiahezuo，jianjuedujuejiajiehezuomingyipianquzijin。

ag在线APPxuexiaoyingdangjianlijianquankeyancaiwuzhulizhidu，weikeyanrenyuanzaixiangmuyusuanbianzhihediaoji、zijinzhichu、xiangmuzijinjuesuanheyanshoudengfangmiantigongzhuanyehuafuwu。chongfenliyongxinxihuashouduan，jianlijianquandanweineibukeyan、caiwu、xiangmufuzerengongxiangdexinxipingtai，tigaokeyanguanlixiaolvhebianlihuachengdu。

diershitiao xiangmuyusuanyijingpifu，bixuyangezhixing。quexudiaojide，yingdanganguidingbaopi。

youyuyanjiuneironghuozheyanjiujihuazuochuzhongdadiaozhengdengyuanyin，quexuzengjiahuojianshaoyusuanzongede，youyituoxuexiaoshenhetongyihoubaojiaoyubushenpi。

ag在线APPzaixiangmuyusuanzongebubiandeqingkuangxia，zhichukemuhejinequexudiaojide，youxiangmufuzerengenjushijixuyaotichudiaojishenqing，baoyituoxuexiaoshenpi。huiyifei/chalvfei/guojihezuoyujiaoliufei、laowufei、 zhuanjiazixunfeiyusuanyibanbuyudiaozeng，keyidiaojianyongyuxiangmuqitafangmianzhichu。ruyouteshuqingkuangquexudiaozengde，youxiangmufuzerentichushenqing，jingxuexiaoshenhetongyihou，baojiaoyubushenpi。jianjiefeiyongyuanzeshangbudediaoji。yuanxiangmuyusuanweilieshiwaibozijin，xuyaozengliede，huozheyilieshidewaibozijinquexudiaozhengde，youxiangmufuzerentichushenqing，baoyituoxuexiaoshenpi。

diershiyitiao xiangmuyituoxuexiaoyingdangyangezhixingguojiayouguanzijinzhichuguanlizhidu。duiyingdangshixing“gongwuka”jiesuandezhichu，anzhaogongwukajiesuandeyouguanguidingzhixing。zhuanjiazixunfei、laowufeidengzhichu，yuanzeshangyingdangtongguoyinxingzhuanzhangfangshijiesuan，congyankongzhixianjinzhichushixiang。

duiyuyewaikaocha、shujucaijidengkeyanhuodongzhongwufaqudefapiaohuocaizhengxingpiaojudezhichu，zaiquebaozhenshixingdeqiantixia，yituoxuexiaokeanshijifashengeyuyibaoxiao。

第四章决算管理

diershiertiao xiangmufuzerenyingdanganzhaoguidingbianzhixiangmuzijinniandujuesuan。xiangmuyituoxuexiaoyingjiangfanrongjihuazhuanxiangzijinshouzhiqingkuangnarudanweiniandujuesuantongyibianbao。

diershisantiao xiangmuwanchenghou，xiangmufuzerenyingdanghuitongxuexiaocaiwubumenqinglizhangmu，jushibianbaoxiangmujuesuan，bingfucaiwubumenshenhequerendexiangmuzijinshouzhimingxizhang，yuxiangmujiexiangcailiaoyibingbaosongjiaoyubu。xiangmufuzerenheyituoxuexiaobudesuiyidiaozhangbiandongzhichu、suiyixiugaijizhangpingzheng。

diershisitiao duiyuyanjiuxiangmuzijin,xiangmuzaiyanqijian，niandujiezhuanzijinkeyizaixiayiniandujixushiyong。xiangmuwanchengmubiaorenwubingtongguoyanshouhou，jieyuzijinkeyiyongyuxiangmuzuizhongchengguochubanjihouxuyanjiudezhijiezhichu，huoyouxiangmuyituoxuexiaotongchouanpaiyongyukeyanhuodongdezhijiezhichu。ruoxiangmushenheyanshou2nianhoujieyuzijinrengyoushengyude，yingdanganyuanqudaotuihuijiaoyubu。duiyufeiyanjiuxiangmuzijinheguanlizijin,anzhaocaizhengbuagzaixianappjiezhuanjieyuzijinguanliyouguanguidingzhixing。

ag在线APPdiershiwutiao xiangmuyinguzhongzhihuobeichexiao，yituoxuexiaoyingdangjishiqinglizhangmuyuzichan，bianzhicaiwujuesuanjizichanqingdan，shenhehuizonghoubaosongjiaoyubu。yibozijinhuoqishengyubufenanyuanqudaotuihuijiaoyubu。

diershiliutiao fanshiyongfanrongjihuazhuanxiangzijinxingchengdegudingzichan、wuxingzichandengjunshuguoyouzichan，yingdanganzhaoguoyouzichanguanlideyouguanguidingzhixing。

第五章监督检查与绩效管理

ag在线APPdiershiqitiao xiangmuyituoxuexiaoyingdangzijuejieshoushenji、jijianjianchadengyouguanbumenduifanrongjihuajianshexiangmuyusuanzhixing、zijinshiyongxiaoyihecaiwuguanlidengqingkuangdejiandujiancha。duiyujieliu、jizhan、nuoyongfanrongjihuazhuanxiangzijindexingwei，yijiyinguanlibushandaozhizijinlangfei、zichanhuisunde，shiqingjieqingzhong，fenbiecaiqutongbaopiping、tingzhibokuan、chexiaoxiangmu、zhuihuiyibozijin、quxiaoxiangmuchengdanzheyidingqixianneixiangmushenbaozigedengchulicuoshi，shexianweifadeyijiaosifajiguanchuli。

ag在线APPdiershibatiao xiangmuyituoxuexiaoyingdangzhidingneibuguanlibanfa，mingqueshenpichengxuheguanliyaoqiu，luoshixiangmuyusuandiaoji、jianjiefeiyongtongchoushiyong、laowufeifenpeiguanli、jiezhuanjieyuzijinshiyongdengzizhuquan。

xiangmuyituoxuexiaoyingdangwanshanneibufengxianfangkongjizhi，jiaqiangyusuanshenhebaguan，guifancaiwuzhichuxingwei，qianghuazijinshiyongjixiaopingjia，baozhangzijinshiyonganquanguifanyouxiao。

ag在线APPxiangmuyituoxuexiaoyingdangshixingneibugongkaizhidu，zhudonggongkaixiangmuyusuan、yusuandiaoji、juesuan、waibozijin、laowufeifafang、jianjiefeiyong、jieyuzijinshiyongheyanjiuchengguodengqingkuang。

xiangmuyituoxuexiaohexiangmufuzerenyingdangyangezunshouguojiacaijingjilv，yifayiguishiyongxiangmuzijin，budeshanzidiaozhengwaibozijin，budeliyongxujiapiaojutaoquzijin，budetongguobianzaoxujiahetong、xugourenyuanmingdandengfangshixubaomaolinglaowufeihezhuanjiazixunfei，budesuiyidiaozhangbiandongzhichu、suiyixiugaijizhangpingzheng、yibiaodaizhangyingfucaiwushenjihejiancha。

diershijiutiao jiaqiangfanrongjihuazhuanxiangzijinxiangmujixiaoguanli，jianlijianquanquanguochengyusuanjixiaoguanlijizhi。jiaoyubuzaikaizhanxiangmuyusuanpingshenshi，yingduixiangmushenqingrenshedingdejixiaomubiaojinxingshenhe，bingjiangshenhejieguozuoweihedingxiangmuyusuandezhongyaocankaoyinsu。shishijixiaomubiaozhixingjiankong，jishijiuzhengjixiaomubiaozhixingzhongdepiancha，quebaojixiaomubiaoruqishixian。kaizhanjixiaopingjia，jiangpingjiajieguozuoweijinhouzizhudezhongyaoyiju，jianlixiangmuzijinshiyongheguanlidexinyongjizhi、xinxigongkaijizhihezerenzhuijiujizhi，tigaoxiangmuzijinshiyongxiaoyi。

disanshitiao weifanbenbanfaguidingde，yizhao《zhonghuarenmingongheguoyusuanfa》、《caizhengweifaxingweichufachufentiaoli》dengguojiayouguanfalvzhiduguidingchuli。

第六章附则

ag在线APPdisanshiyitiao benbanfayoucaizhengbu、jiaoyubufuzejieshi。

disanshiertiao benbanfazi2016nian12yue1riqishixing。