Party School of Liaoyang Municipal Committee of the Communist Party of China 2017 department final accounts

目    录

    The first part of the CPC Liaoyang Municipal Party school overview

    一、 主要职责

    二、 部门决算单位构成

    The second part of the Party School of Liaoyang Municipal Committee of the Communist Party of China 2017 department final accounts

    1. Summary of final accounts of income and expenditure for 2017

    二、2017年度收入决算表

    三、2017年度支出决算表

    Iv. Final Statement of fiscal appropriation revenue and expenditure in 2017

    5. Final Statement of fiscal appropriation revenue and expenditure for the General Public Budget in 2017

    Vi. Final Statement of basic expenditures allocated from the General Public Budget in 2017

    7. Final Statements of revenue and expenditure from budgetary allocations to government-managed funds for the year 2017

    8. Final Statement of income and expenditure of funds managed by special financial accounts in 2017

    9, 2017 general public budget financial appropriation "three public" expenditure statement

    The third part explains the final accounts of the Party School of Liaoyang Municipal Committee of the CPC in 2017

    第四部分    名词解释

The first part of the CPC Liaoyang Municipal Party School unit overview

 一、主要职责

（一）轮训、培训各级党员领导干部。

(2) Training leading cadres and theoretical backbones of ideological departments。

(3) Assist the organization and personnel departments to conduct assessment and inspection of Party members during the school period。

4. Conducting scientific research on new situations and problems arising from reform, opening up and modernization。

（五）宣传马克思列宁主义、毛泽东思想、邓小平理论和党的路线、方针、政策。

(6) To complete other tasks assigned by the Municipal Party Committee and the municipal government。

二、部门决算单位构成

The secondary budget units included in the 2017 departmental final accounts of the Party School of the Communist Party of China Liaoyang Municipal Committee include:

1. 1.中共辽阳市委党校(参公)

2.中共辽阳市委党校(事业)

The second part of the Party School of Liaoyang Municipal Committee of the Communist Party of China 2017 annual department final accounts public report

 1. Summary of final accounts of income and expenditure for 2017.xls

 二、2017年度收入决算表.xls

 三、2017年度支出决算表.xls

 Iv. Final Statement of fiscal appropriation revenue and expenditure in 2017.xls

 5. Final Statement of fiscal appropriation revenue and expenditure for the General Public Budget in 2017.xls

 Vi. Final Statement of basic expenditures allocated from the General Public Budget in 2017.xls

 7. Final Statements of revenue and expenditure from budgetary allocations to government-managed funds for the year 2017.xls

 8. Final Statement of income and expenditure of funds managed by special financial accounts in 2017.xls

 9, 2017 general public budget financial appropriation "three public" expenditure statement.xls 

The third part explains the final accounts of the Party School of Liaoyang Municipal Committee of the CPC in 2017

一、收入支出决算总体情况

（一）收入总计1567.43万元，包括：

1.财政拨款收入1540.280,000 yuan, of which: public budget financial appropriation income 1540.28万元，政府性基金收入0万元。

2.上级补助收入0万元。

3.Business income of 270,000 yuan, mainly graduate school income。

4.经营收入0万元。

5.附属单位上缴收入0万元。

6.其他收入0.15万元，主要是利息收入。

7.用事业基金弥补收支差额0万元。

8.上年结转和结余175.280,000 yuan, mainly from October 2014 to the end of 2016 pension insurance, occupational annuity and school income balance。

与上年相比，今年收入增加1.01万元，增长0.06%，主要原因：First, the increase in personnel, the corresponding increase in wages and benefits and office expenses；二是正常调资。

（二）支出总计1459.76万元，包括：

1.基本支出1255.590,000 yuan, mainly to ensure the normal operation of the organization, the completion of daily work tasks and expenses, including: salary and welfare expenses 645.660,000 yuan, 522 yuan for individual and family subsidies.83万元，商品和服务支出87.10万元。

2.项目支出204.170,000 yuan, mainly including training courses, graduate classes and other business expenses。

3.上缴上级支出0万元。

4.经营支出0万元。

5.对附属单位补助支出0万元。

与上年相比，今年支出增加5.89万元，增长0.4%，主要原因：一是人员增加，相应的工资福利增加；Second, normal capital transfer;Third, funeral expenses for retirees have increased。

（三）年末结转和结余282.95万元

From October 2014 to September 2017, the pension insurance and occupational annuity were not paid in, and the training project was not completed。Compared with last year, this year's carry-over and surplus increased by 107.67万元，增长61.43%，主要原因：一是养老保险及职业年金未上缴；二是培训项目未完成。

二、财政拨款支出决算情况

（一）总体情况

Fiscal 2017 appropriation expenditure 1417.10,000 yuan, of which: basic expenditure 1238.46万元，项目支出178.55万元。Compared with the budget at the beginning of the year, the fiscal appropriation expenditure in 2017 completed 101 percent of the budget at the beginning of the year.51%, of which: basic expenditures completed 110 percent of the budget at the beginning of the year.36%，项目完成年初预算的77.24%。

（二）具体情况

Fiscal 2017 appropriation expenditure 1417.10,000 yuan, according to the functional categories of expenditure, including general public service expenditure 1328.740,000 yuan, social security and employment expenditures27.340,000 yuan, medical health and family planning expenditure of 100,000 yuan, energy conservation and environmental protection expenditure of 100,000 yuan, agriculture, forestry and water resources expenditure of 100,000 yuan, transportation expenditure of 100,000 yuan, resource exploration and information expenditure of 100,000 yuan, assistance to other regions of 100,000 yuan, land, ocean and meteorological expenditure of 100,000 yuan, housing security expenditure of 60 million yuan.93万元。

1.一般公共服务支出1328.74万元，具体包括：

（1）行政运行1328.740,000 yuan, mainly for salaries, daily public funds, education and other expenditures, 92% of the budget at the beginning of the year, the final account is less than the budget at the beginning of the year, mainly because the training project has not been completed。

（2）一般行政管理事务0万元。

（3）预算改革业务0万元。

（4）财政国库业务0万元。

（5）信息化建设0万元。

（6）事业运行0万元。

（7）其他财政事务支出0万元。

2.社会保障和就业支出27.34万元，具体包括：

(1) Centralized management of the administrative unit retirement of 100,000 yuan。

（2）事业单位离退休0万元。

(3) Payment of basic old-age insurance for public institutions 27.340,000 yuan, mainly for the payment of pension insurance expenses, the final account is larger than the budget at the beginning of the year mainly because the pension insurance budget was not paid at the beginning of the year, and it is the supplementary budget in the middle of the year。

（4）死亡抚恤0万元。

（5）伤残抚恤0万元。

3.医疗卫生与计划生育支出0万元。

4.节能环保支出0万。

5.农林水事务支出0万元。

6.交通运输支出0万。

7.资源勘探信息等支出0万。

8.国土海洋气象等事务支出0万元。

9.住房保障支出60.93万元，具体包括：

住房公积金60.930,000 yuan, mainly housing provident fund expenditure, 100 percent of the budget completed at the beginning of the year.53%, the final account figure is higher than the budgeted figure at the beginning of the year mainly due to the increase in active personnel。

Final accounts of the expenditure of the "Three public" funds allocated by the general public budget

The "three public" expenditure of the financial allocation arrangement of the General Public Budget in 2017 3.96万元，完成年初预算的92.The main reason why the final figure is lower than the budgeted figure at the beginning of the year is the decrease in the cost of crossing the bridge。Among them: going abroad for business (territory) fee of RMB 100,000, official reception fee of RMB 100,000, official car purchase fee of RMB 100,000, operation and maintenance fee of official car 3.96万元。

1.In 2017, we participated in 0 overseas groups with a total of 0 person-times。In 2017, the expenses for going abroad on business decreased (increased) by RMB 0 million and decreased (increased) 0 million compared with the previous year, mainly due to going abroad without business.。

2.In 2017, the domestic official reception accumulated 0 batches, 0 people, and 0 million yuan。In 2017, official reception expenses decreased (increased) by RMB 0 million and decreased (increased) by RMB 0 million compared with the previous year, mainly because no official reception expenses occurred。

3.The purchase cost of official vehicles was RMB 0 million, and the number of official vehicles was 2 at the end of the year。In 2017, the purchase expense of official vehicles decreased (increased) by 0 million yuan and decreased (increased) 0 million yuan over the previous year, mainly because no official vehicles were purchased in 2017。

4.公务用车运行维护费3.96万元，主要用于公务用车维护等。The operation and maintenance cost of official vehicles in 2017 was reduced by 0. 0 compared with the previous year.3万元，下降（增长）7.04%, mainly due to the reduction of official vehicle maintenance, bridge crossing and other corresponding expenses。

Iv. Statement on the final accounts of basic expenditures allocated from the general public Budget

2017 General public budget fiscal allocation of basic expenditure 1238.460,000 yuan, including 1,168 personnel expenses.49万元，It mainly includes basic wages, allowances and subsidies, bonuses, other social security contributions, basic old-age insurance contributions of government agencies and public institutions, other wage and welfare expenses, retirement expenses, pensions, living allowances, incentives, housing provident funds, heating subsidies, and other expenditures for individual and family subsidies;Public expenditure 69.97万元，It mainly includes office expenses, printing expenses, handling fees, water fees, electricity fees, postal and telecommunications fees, heating fees, property fees, travel expenses, expenses for going abroad on business, maintenance (maintenance) fees, rental fees, conference fees, training fees, official reception fees, labor fees, entrusted business fees, union funds, welfare fees, official vehicle operation and maintenance fees, other transportation expenses, other goods and services expenses, and office expensesPublic equipment purchase, special equipment purchase, information network and software purchase update。

五、其他重要事项的情况说明

（一）机关运行经费支出情况

The operating expenditure of government agencies in 2017 was 1,238.46万元，比上年增加65.44万元，增长5.58%, mainly due to the increase in personnel, salary adjustment at the beginning of the year and the increase in funeral expenses for retirees。

（二）政府采购支出情况

2017年政府采购支出总额59.380,000 yuan, of which: government procurement of goods expenditure 41.04万元，政府采购工程支出7.97万元，政府采购服务支出10.37万元。The contract amount awarded to small and medium-sized enterprises is RMB 100,000, accounting for 0% of the total government procurement expenditure, of which: the contract amount awarded to small and micro enterprises is RMB 100,000, accounting for 0% of the total government procurement expenditure。

（三）国有资产占用情况

As of December 31, 2017, there were 2 vehicles, including 2 general official vehicles;Unit value of more than 500,000 yuan general equipment 0 sets (sets), unit price of more than 1 million yuan special equipment 0 sets (sets)。

（四）预算绩效管理工作开展情况

According to the requirements of financial budget management, our unit organized a comprehensive performance self-assessment of the 2017 budget expenditure, involving a total of 2 budget expenditure projects, involving 231 funds.150,000 yuan, the self-evaluation coverage rate (number of projects that carry out performance self-evaluation/number of projects that approve performance targets at the beginning of the year) reached 100%, and the average score of self-evaluation (total scores of projects that carry out performance self-evaluation/number of projects that carry out performance self-evaluation) was 86 points。

The following problems are found in budget project management through performance self-evaluation:一是预算绩效管理理念有待强化;Second, the work process needs to be further standardized in the actual work to effectively meet the needs of the majority of teaching staff;。下一步将采取以下措施加以改进：First, we should further strengthen the concept of budget performance management and increase the learning efforts in this area;The second is to strengthen the team construction of financial personnel and comprehensively improve the professional level of personnel。

第四部分 名词解释

1.财政拨款收入：Refers to the financial budget funds obtained by the unit from the financial department at the same level。

2.上级补助收入：It refers to the non-financial subsidy income obtained by the unit from the competent department and the higher unit。

3.事业收入：Refers to the income obtained from professional business activities and auxiliary activities carried out by public institutions。

4.经营收入：Refers to the income obtained from the non-independent accounting business activities carried out by the public institution in addition to the professional business activities and auxiliary activities。

5.附属单位上缴收入：Refers to the income handed over by the independent accounting unit affiliated to the unit in accordance with regulations。

6.其他收入：指除上述“财政拨款收入”、 Income other than "superior subsidy income", "business income", "operating income", "income handed over by affiliated units", etc。

7.用事业基金弥补收支差额：It refers to the situation that the "financial appropriation income", "financial appropriation carry-over and balance funds", "superior subsidy income", "business income", "operating income", "income handed over by subsidiary units" and "other income" of a public institution in the current year are insufficient to arrange the expenditure of the current year，Use the enterprise funds accumulated in previous years (the funds drawn by the institution in accordance with state regulations after the income and expenditure of the current year are offset and used to make up the balance of income and expenditure in subsequent years) to make up the gap of income and expenditure in the current year。

8.上年结转和结余：Refers to the funds that have not been completed in previous years and are carried over to the current year for continued use in accordance with relevant provisions。

9.基本支出：Refers to the personnel expenditure and public expenditure incurred to ensure the normal operation of the organization and complete the daily work tasks。

10.项目支出：Expenses incurred in addition to basic expenses to accomplish specific administrative tasks and career development goals。

11.上缴上级支出：It refers to the expenditures that public institutions turn over to higher units in accordance with the regulations of the financial department and the competent department。

12.经营支出：Refers to the expenses incurred by the public institution in carrying out non-independent accounting business activities other than professional activities and auxiliary activities。

13.对附属单位补助支出：It refers to the expenditure of the public institution to subsidize the subsidiary unit with the income other than the income of the financial subsidy。

14.“三公”经费：Refers to the expenses for going abroad on official business (territory), the purchase and operation of official vehicles and the expenses for official reception arranged by financial appropriation。其中，The expenses for going abroad on official business (environment) reflect the expenses of accommodation, travel, food allowance, miscellaneous expenses, training fees and other expenses of the unit going abroad on official business (environment);The purchase and operation expenses of official vehicles reflect the expenses for the purchase of official vehicles, fuel costs, maintenance costs, road tolls, insurance premiums, safety incentives, etc.Official reception fees reflect the expenses of various official receptions (including foreign guests) spent by the unit in accordance with the regulations。

15.General Public Services (category) Financial Services (paragraph) Administrative Operations (item) :Reflects the basic expenditure of administrative units (including public institutions managed by civil servants)。

16.General Public Services (category) Financial Services (paragraph) General Administration Services (subparagraph) :Other project expenditures that reflect administrative units (including public institutions managed by civil servants) that do not have separate item-level accounts。

17.General Public Services (category) Financial Services (section) Budget Reform operations (item) :Reflects the expenditure of the financial sector on budgetary reform。

18.General Public Services (Category) Financial Services (paragraph) Treasury Services (item) :Reflects the expenditure of the financial department for the centralized collection and payment of the Treasury。

19.General Public Services (Category) Financial Affairs (Section) Informatization construction expenditure (Item) :It reflects the expenditure of the financial department for information construction such as "financial projects"。

20.General Public Service (Category) Financial Affairs (paragraph) Business Operation (item) :Reflects the basic expenditure of public institutions, excluding administrative units (including public institutions managed by civil servants) logistics service centers, medical offices and other affiliated public institutions。

21.General Public Services (category) Financial Services (paragraph) Other Financial services expenditure (item) :Reflects expenditure on financial services other than those mentioned above。

22.Social Security and Employment (Category) Retirement of Administrative Institutions (paragraph) Retirement of administrative units under centralized management (Item) :Reflects the expenditure of administrative units under centralized management (including public institutions under the management of civil servants)。

23.Social Security and Employment (Category) Retirement from Administrative Institutions (Paragraph) Retirement from Public Institutions (Item) :The funds for retirement reflect the expenditures of public institutions under centralized management。

24.Social Security and Employment (category) pension (payment) Death pension (item) :Reflects the one-time and periodic pensions provided for martyrs and the families of the deceased, as well as funeral allowances。

25.Social Security and Employment (category) Pension (payment) Disability pension (item) :The various disability allowances that reflect the prescribed pensions for disabled persons and the prescribed expenses。

26.Medical, Health and Family Planning (Category) Medical Treatment in Administrative Institutions (paragraph) Medical Treatment in Administrative Institutions (item) :Reflect the financial department centralized arrangement of the administrative unit basic medical insurance payment funds, the administrative unit does not participate in medical insurance public medical funds, in accordance with the state provisions to enjoy the retired personnel, Red Army veteran treatment personnel medical funds。

27. Medical, Health and Family Planning (Category) Medical Treatment in Administrative Institutions (paragraph) Medical Treatment in Public Institutions (item) :Reflect the financial department centralized arrangement of basic medical insurance payment funds for public institutions, public medical funds that do not participate in medical insurance, according to the state regulations to enjoy the treatment of retired personnel medical funds。

28.Expenditure on energy conservation and Environmental Protection (Category) Pollution Prevention and Control (paragraph) Water Body (Item) :It reflects the government's expenditure on drainage, sewage treatment, water pollution prevention and control, ecological environmental protection of lakes and reservoirs, protection of water source areas, comprehensive improvement of land and rivers, river management and protection, and groundwater restoration and protection。

29.Agriculture, Forestry and Water Affairs (Category) Agriculture (paragraph) Other Agricultural expenditures (Item) :反映其他用于农业方面的支出。

30.Subsidies for transportation (Category) Refined Oil Price Reform (Section) Refined Oil Price Reform Subsidies for transportation Other expenditures (item) :Reflects expenditure on other aspects of fiscal subsidies for the reform of refined oil prices。

31.Expenditure on Resource Exploration and Information (Category) Industry and Information Industry Supervision (paragraph) Other Industry and Information Industry supervision expenditure (Item) :Reflects other spending on industrial and information sector regulation。

32.Expenditure on assistance to other regions (category) Other Expenditure (section) Other item:反映援助其他地区资金中的其他支出。

33. Expenditure on Land, Ocean and Meteorology (Category) Expenditure on Land and Resources Affairs (paragraph) Other Expenditure on Land and Resources affairs (Item) :Reflects other expenditures on land and resources services。

34.Housing Security (Category) Housing Reform (paragraph) Housing Provident Fund (item) :It reflects the housing provident fund paid by administrative institutions for employees according to the basic salary and allowance and the prescribed proportion stipulated by the Ministry of Human Resources and Social Security and the Ministry of Finance。

35.机关运行经费：To ensure the operation of funds used for the purchase of goods and services by administrative units (including public institutions governed by the Civil Service Act)，Including office and printing expenses, postal and telecommunications expenses, travel expenses, conference expenses, welfare expenses, daily maintenance expenses, special materials and general equipment purchase expenses, office utilities, office heating fees, office property management fees, official vehicle operation and maintenance fees and other expenses。