供销社系统贯彻实施《总会计师条例》的意见

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供销社系统贯彻实施《总会计师条例》的意见

商业部


供销社系统贯彻实施《总会计师条例》的意见
(1991年6月4日商业部印发)

根据国务院发布的《总会计师条例》(以下简称《条例》)的有关规定,结合供销社系统的实际情况,对贯彻《条例》提出如下意见:
一、各级供销社领导要抓好《条例》的贯彻与实施工作。《条例》是《中华人民共和国会计法》的重要配套法规,是国家在深化经济体制改革、加强经济管理和企业领导体制建设方面的重要部署,必须坚决贯彻执行。各级供销社领导要认识到实施《条例》对于调动财会人员的积极性,做好财会工作,扭亏增盈,提高经济效益,促进供销社事业的发展具有重要意义,从而认真地学习《条例》,掌握《条例》的基本要点,明确自己在贯彻实施《条例》中的责任,采取多种形式在本地区及所属单位广为学习宣传,务使每个单位的财会主管部门的负责人能够熟悉和掌握《条例》的各项规定,明确职责权限,所有的领导干部和职工能够认识实施《条例》的重大作用,为推行总会计师制度,实施《条例》打好思想基础和群众基础。
二、设置总会计师单位的范围。《条例》规定大、中型企业设置总会计师,事业单位和业务主管部门根据需要,经批准可以设置总会计师。根据供销社的实际情况,设置总会计师单位可分别按以下范围和要求掌握。
(一)企业单位。由于供销社系统企业划类标准尚未颁布,大、中型企业没有全国统一标准,目前暂定先在下列企业作为设置总会计师的单位:
1.商业部直属供销社企业;
2.省、自治区、直辖市、计划单列市、地(市)供销社直属企业(包括公司、零售企业、商办工业、饮食服务业和储运等企业);
3.已办理工商企业登记的各级供销社联合社。
4.除上述以外的其他企业如何设置总会计师,由各省、自治区、直辖市、计划单列市供销社根据《条例》规定的原则,结合当地企业的具体情况决定。
(二)事业单位。需要设置总会计师的事业单位,由单位提出,报供销社理事会(社管会)主管部门参照教委、科委、新闻出版部门同等规模单位的情况审定,履行批准手续。
(三)业务主管部门。供销社经批准可以设置总会计师的业务主管部门包括:
1.商业部;
2.省、自治区、直辖市、计划单列市、地(市)、县(市)供销社联合社(总社),但已办理工商企业登记的可按企业单位对待。
供销社系统设置总会计师工作,要在符合《条例》规定条件的前提下抓紧部署,分期分批地进行,争取在1992年内完成。省、自治区、直辖市、计划单列市供销社要将总会计师的设置计划及第一批设置的直属单位于今年9月30日前上报商业部。
三、总会计师的人选及培养。《条例》规定了总会计师必须具备坚持社会主义方向,积极为社会主义建设和改革开放服务等六项条件。供销社设置总会计师时,要坚持《条例》所列的全部条件。对于在业务知识方面与任职条件要求有某些差距的,应通过培训,提高素质,使其符合要求。为了培养和造就大批合格的总会计师人才,各地要把总会计师岗位培训工作纳入在职会计人员培训规划,并有计划、有步骤地培养总会计师的后备人才。今后,商业部重点抓地(市)以上公司总会计师的岗位培训工作,其他企业和单位总会计师的岗位培训和后备人才的培训工作由省级社和计划单列市供销社负责安排。
四、总会计师的任命。《条例》规定企业的总会计师由本单位主要行政领导人提名,政府主管部门任命或者聘任;事业单位和业务主管部门的总会计师依照干部管理权限任命或者聘任。鉴于供销社的具体情况,规定为:供销社所属企、事业单位设置总会计师,由本单位主要行政领导人提名,经上级财会主管部门按业务条件的要求考核认可,报同级理事会(社管会)任命或聘任;各级联合社(总社)设置总会计师,一般应按同级单位行政领导人的干部管理权限,由有关部门任命或聘任。
五、总会计师的地位和职权。明确总会计师的地位和职责权限,保障总会计师依法履行职权,是《条例》的核心内容,这方面的有关条款如“总会计师是单位行政领导成员”,“直接对单位主要行政领导人负责”,“在单位行政领导成员中,不设与总会计师职权重叠的副职”等,供销社系统必须坚决贯彻执行。凡设置总会计师的单位不应再有其他领导成员分管财会工作,以免形同虚设,也不能把总会计师视同原财会部门的负责人。供销社的总会计师根据《条例》规定行使职权。单位主要行政领导人应支持并保障总会计师依法行使职权。
六、供销社系统内上下级单位总会计师的关系。由于总会计师既是单位行政领导成员,又具有专业行政领导的特点,所以供销社系统内单位的总会计师实行双重领导体制,即总会计师除受本单位主要行政领导人领导外,在业务上还受上级单位总会计师领导。具体规定如下:
1.各级供销社直属单位的总会计师在业务上受同级供销社总会计师的领导;
2.下级供销社的总会计师在业务上受上级供销社总会计师的指导;
3.供销社联合社在未设置总会计师之前,由财会部门负责对直属单位及下级社的总会计师在业务上进行指导。
七、在全国供销社系统按《条例》规定推行建立总会计师制度是一项新的工作,各地要及时研究解决《条例》实施中的各种具体问题,组织交流工作经验,把设置总会计师工作抓紧抓好,并将开展工作的情况、问题、经验和意见及时向我部反映。本意见下发后,商业部司发(90)财(价)字第54号文《关于建立总会计师制度试点工作的函》停止执行。


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Provisions for Drug Insert Sheets and Labels

Commissioner of SFDA


Provisions for Drug Insert Sheets and Labels



(SFDA Decree No.24)

The Provisions for Drug Insert Sheets and Labels, adopted at the executive meeting of the State Food and Drug Administration on March 10, 2006, is hereby promulgated and shall go into effect as of June 1, 2006.


Shao Mingli
Commissioner of SFDA

March 15, 2006





Provisions for Drug Insert Sheets and Labels


Chapter I General Provisions

Article 1 The Provisions are enacted with a view to regulating drug insert sheets and labels in accordance with the Drug Administration Law of the People’s Republic of China and the Regulations for Implementation of the Drug Administration Law of the People’s Republic of China.

Article 2 The insert sheets and labels of drugs marketed within the territory of the People’s Republic of China shall meet the requirements of the Provisions.

Article 3 Drug insert sheets and labels shall be reviewed and approved by the State Food and Drug Administration.

A drug shall be labeled on the basis of its insert sheet. The content of the label shall be within the scope of the insert sheet. Any words and marks with implied therapeutic effects, misleading information on usage, or inappropriate promotion of the product shall not be printed.

Article 4 A drug label shall be printed on or affixed to the drug package, and no other written words, audio and/or visual materials or other information are attached to introduce or publicize the product or the enterprise.

An insert sheet shall be attached to the smallest package provided by the drug manufacturer for marketing.

Article 5 The wording in drug insert sheets and labels shall be scientific, standardized and accurate. The insert sheet of a non-prescription drug shall be written intelligibly and convenient for patients to judge, choose and use the drug on their own.

Article 6 In the label or insert sheet, the letters or characters shall be clear and easy to be recognized and the marks shall be clear and distinctive. The label and insert sheet shall have no print faded and shall not be affixed unsteadily. Any addition or modification shall not be made by means of pasting, cutting or altering.

Article 7 Drug insert sheets and labels shall be written in standardized Chinese characters published by the National Language Commission. The versions in other languages shall comply with the Chinese version.

Article 8 With the aim to protect public health and direct the rational use of drugs, drug manufacturers may voluntarily apply to add warnings to drug insert sheets or labels. The State Food and Drug Administration may also request drug manufacturers to add warnings to drug insert sheets or labels.


Chapter II Drug Insert Sheet

Article 9 A drug insert sheet shall include the significant scientific data, conclusions and information concerning drug safety and efficacy in order to direct the safe and rational use of drugs. The specific format, content and writing requirements of drug insert sheet shall be prescribed and issued by the State Food and Drug Administration.

Article 10 Disease names, pharmaceutical terms, drug names, the names and results of clinical testing in drug insert sheets shall be expressed in professional terms published or standardized by the State. The units of measurement shall conform to the national standards.

Article 11 All the active ingredients or medicinal ingredients of traditional Chinese medicines in a prescription shall be listed in the insert sheet. For injections and non-prescription drugs, all excipients shall be listed as well.

The ingredients or excipients included in a prescription, which may cause severe adverse reaction, shall be specified.

Article 12 A drug manufacturer shall trace the safety and efficacy of its marketed drugs. For any modification to the insert sheet, an application shall be submitted timely.

The State Food and Drug Administration may also require a drug manufacturer to make modification to the insert sheet on the basis of the results of adverse drug reaction monitoring and drug re-evaluation.

Article 13 After the modification to the insert sheet is approved, the drug manufacturer shall inform relevant drug distributors, drug users and other departments of the modified content immediately, and use the modified insert sheet and label timely as required.

Article 14 The insert sheet shall provide full information on adverse drug reaction and indicate the adverse reactions in detail. A drug manufacturer, who fails to timely modify the insert sheet on the basis of the safety and efficacy data of the marketed drug or to fully explain the adverse reaction in the insert sheet, shall be liable for all the consequences arising therefrom.

Article 15 The approval date and the modification date shall be distinctively shown in the insert sheet.


Chapter III Drug Labels

Article 16 Drug labels refer to the information printed or pasted on drug packaging, including inner labels and outer labels. Inner labels refer to those that appear on immediate packaging; outer labels are those on the other packaging outside of inner labels.

Article 17 The inner label shall bear such drug information as the adopted name in China, indications or functions, strength, dose and usage, production date, batch number, expiry date and manufacturer. If there is no enough space in the package to include all the information mentioned above, the adopted name in China, strength, batch number and expiry date shall be indicated at least.

Article 18 The outer label of a drug shall indicate such information as the adopted name in China, ingredients, description, indications or functions, strength, dose and usage, adverse reactions, contraindications, precautions, storage, production date, batch number, expiry date, approval number and manufacturer. Where indications or functions, dose and usage, adverse reactions, contraindications and precautions cannot be fully noted, main information plus a “See drug insert sheet for details.” notice shall be indicated.

Article 19 The label on the package for transportation and storage shall bear at least the adopted name in China, strength, storage, production date, batch number, expiry date, approval number and manufacturer. Other information such as packaging quantity, precautions for transportation or other marks may be included when necessary.

Article 20 The label for drug substance shall include the adopted name in China, storage, production date, batch number, expiry date, applied specifications, approval number and manufacturer. Other necessary information such as packaging quantity and precautions for transportation shall also be indicated.

Article 21 Where one drug produced by a manufacturer has the same drug strength and packaging specification, the content, format and color of its labels must be the same. Where one drug produced by a manufacturer has different drug strengths or packaging specifications, its labels shall be clearly distinguished from one another, or its specifications shall be notably marked in the corresponding specification items.

Where a drug produced by a manufacturer is administrated as prescription drug and non-prescription drug respectively, their packaging colors shall be distinctly different.

Article 22 For drugs with special requirements on storage, its requirements shall be marked in the notable place of the label.

Article 23 The expiry date in the drug label shall appear in the order of year, month and day, with year shown in four digits, month and day in two digits. Its specific format shall be “Valid till XXXX year XX month” or “Valid till XXXX year XX month XX day”. It may be presented with numbers and other symbols as “Valid till XXXX.XX.” or “Valid till XXXX/XX/XX”.

For the preventive biological product, the expiry date shall be labeled according to the registration specifications approved by the State Food and Drug Administration. The expiry date of the biological product for therapeutic use shall be counted from the filling date. For other drugs, the expiry date shall be counted from the production date.

Where the expiry date is labeled to the day, it shall be marked as one day earlier than the actual expiry date; where the expiry date is labeled to the month, it shall be marked as one month earlier than the actual expiry month.


Chapter IV Use of Drug Name and Registered Trademark

Article 24 The drug name in insert sheets and labels shall conform to the nomenclature principles on the adopted name in China and trade name of drug announced by the State Food and Drug Administration, and shall be consistent with those appeared in the approval documents of the drug.

Article 25 The adopted name in China shall be conspicuous and prominent, and its typeface, size and color shall be consistent, and meet the following requirements:
(1) For horizontal labels, the adopted name in China shall appear in a prominent position within the area of the upper one-third of the label; for vertical labels, it shall appear in a prominent position within the area of the right one-third of the label;
(2) No such illegible typefaces as cursive characters and seal characters shall be used, and no such format as italics, margining and shading shall be used to modify the typefaces.
(3) The font color of the adopted name in China shall be black or white, in sharp contrast to the light-colored or dark-colored background respectively.
(4) Writing in separate lines shall be avoided unless limited by the packaging size.

Article 26 The trade name of a drug shall not be placed in the same line with the adopted name in China; its typeface and color shall be no more conspicuous than that of the adopted name in China, and its font area per character shall be no bigger than half of that of the adopted name in China.

Article 27 Unregistered trademarks and other drug names unapproved by the State Food and Drug Administration shall not be used in the drug insert sheets and labels.

Where a registered trademark is used in a drug label, it shall be printed in a corner of the label. Where a registered trademark contains characters, the font area per character shall be no bigger than a quarter of that of the adopted name in China.


Chapter V Other Provisions

Article 28 For narcotic drugs, psychotropic substances, medicinal toxic drugs, radioactive pharmaceuticals, drugs for topical use, non-prescription drugs and other drugs having special marks specified by the State, their special marks shall be printed in the drug insert sheets and labels.
Where there are special provisions issued by the State for drug insert sheets and labels, they shall prevail.

Article 29 The labeling provisions for Chinese crude drugs and prepared slices of Chinese crude drugs shall be formulated separately by the State Food and Drug Administration.

Article 30 Where drug insert sheets and labels are not in compliance with the Provisions, a punishment shall be imposed in accordance with the relevant provisions of the Drug Administration Law of the People’s Republic of China.


Chapter VI Supplementary Provisions

Article 31 These Provisions shall come into force as of June 1, 2006. the Provisions for Drug Packaging, Labels and Insert Sheets (Provisional) issued by State Food and Drug Administration on October 15, 2005 shall be annulled therefrom.


财政部 中国民航总局关于印发《民航机场管理建设费使用管理暂行办法》的通知

财政部 中国民用航空总局


财政部 中国民航总局关于印发《民航机场管理建设费使用管理暂行办法》的通知
1997年12月18日,财政部 中国民航总局


各省、自治区、直辖市、计划单列市财政厅(局),财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,民航各地区管理局、各省(区、市)局、各机场:
为加强民航机场管理建设费使用管理工作,根据财政部《关于印发民航机场管理建设费管理办法的通知》(财工字〔1996〕373号)规定,特制定《民航机场管理建设费使用管理暂行办法》。现印发给你们,请遵照执行。执行中如有问题,请及时与我们联系。

附件:民航机场管理建设费使用管理暂行办法
第一条 为加强民航机场管理建设费(以下简称“机场建设费”)的使用管理工作,保证专款专用,提高资金使用效益,根据财政部《关于印发民航机场管理建设费管理办法的通知》(财工字〔1996〕373号)精神,特制定本办法。
第二条 机场建设费的使用范围。
机场建设费专项用于机场建设,主要包括机场飞行区、航站区、机场围界、安全和消防设施及设备、空中交通管制系统的建设以及用于归还上述建设项目的贷款本息支出和财政部批准的其他支出。财政部批准的其他支出主要包括票证印刷费和分配给各机场的代征手续费等支出。
第三条 机场建设费的分类。
(一)机场建设费按管理单位分为民航总局集中部分和机场留成部分。
民航总局集中部分指各机场上缴中央国库,由民航总局集中管理的50%部分。
机场留成部分包括两个部分:
1.民航总局管理机场(含以民航总局管理为主的机场和民航总局与军队合用的机场)上缴中央国库,由民航总局返还各机场的50%部分。
2.地方管理机场(含以地方管理为主的机场和地方与军队合用的机场)上缴地方国库,由地方财政下拨机场的50%部分。
(二)机场建设费按用途分为基本建设支出、技术改造支出、建设还贷支出和其他支出。
第四条 机场建设费的使用原则。
机场建设费坚持先收后支、量入为出、统筹规划、分块管理、专款专用的原则,年末结余可结转下年使用。
第五条 机场建设费的预决算管理制度。
每年11月15日前各机场向民航总局报送下年度本单位机场建设费收支预算,其中机场留成部分的支出预算要和当地政府协商一致,并抄送财政部驻各省、自治区、直辖市财政监察专员办事处(以下简称“财政专员办”)备案。每年12月10日前,民航总局在审核汇总各机场预算的基础上,一式两份上报财政部审批。
基本建设项目支出预算和技术改造项目支出预算可先报总规模由财政部审批,待有关部门批准基本建设和技术改造计划后,民航总局应将分项目预算报财政部审核。建设还贷支出预算和其他支出预算必须按项目编制详细预算。具体编制办法按财政部《关于印发民航机场管理建设费年度预算编制办法(试行)的通知》(财工字〔1997〕87号)执行。
经财政部正式批复的年度预算不得随意调整,在执行过程中,确因特殊情况需要调整预算时,民航总局应及时报财政部审批。
每年年度终了1个月内,各民航机场负责编制上年度机场建设费收支决算报民航总局,民航总局在审核汇总的基础上于3月31日前一式两份报财政部审批。
凡不及时上报机场建设费决算的单位,不予考虑机场建设费项目。
第六条 民航财务部门必须参加机场建设费项目的立项--可行性研究--初步设计--概算审批等前期工作。项目资金的配置由各级财务部门依据国家资本金制度和现有资金规模会同计划、基建等部门确定。
第七条 机场建设费项目资金审批的规定:
机场建设费中用于国家基本建设和技术改造项目的投资,应严格按照国家有关的规定和程序办理。
建设还贷支出、其他支出由民航总局编制支出预算报财政部审批后实施。其他支出由民航总局在机场建设费集中资金中列支,其中:票证印刷费实行据实列支的办法;代征手续费按机场建设费实际入库数的千分之二计提。分配给各机场的代征手续费方案由民航总局制定并报财政部备案。各机场收到代征手续费后应作为机场营业外收入处理。
第八条 机场建设费申请拨款的规定。
上缴中央国库的机场建设费由民航总局统一向财政部请款,财政部根据资金入库情况和年度预算向民航总局拨款。
上缴地方国库的机场建设费由机场向当地财政部门请款,财政部门根据资金入库进度和年度预算拨款。
各机场财务部门依据财政部审批的年度预算向民航总局财务司办理拨款手续或使用机场留成部分机场建设费。
各机场财务部门根据项目进度向建设或使用单位下拨资金。
第九条 机场建设费资金管理规定。
民航总局财务司收到财政部下拨的机场建设费后,属于机场留成部分要及时下拨各机场;由民航总局集中使用的部分应存入支出专户中,按照财政部批复的预算分项核算并管理。
各机场财务部门收到民航总局下拨的留成部分机场建设费和集中部分机场建设费后,都要根据有关批复、概算、合同,实行专款专用、专户存储、分项核算,建立健全内部管理制度。
对于机场建设费建设项目,各机场财务部门要严格按经济合同,根据工程实际进度支付工程款,按照项目概算严格控制投资规模和投资标准。
第十条 机场建设费项目超支原则上不予追加。但由于不可抗力因素造成的,超支额在项目概算10%(含10%)以内的,报民航总局审批追加;超过10%的,由民航总局报原立项、可研、资金审批机关审批。追加超支的机场建设费按总概算中机场建设费所占比例分担。
第十一条 机场建设费的监督管理。
财政部、民航总局负责对机场建设费使用情况进行管理,机场建设费使用的日常财政监督检查工作由各专员办事处负责。任何单位不得截留、挪用和擅自扩大使用范围,违者按违反财经纪律论处。
为了保证机场建设费建设项目专款专用,使用机场建设费在1000万元(含1000万元)以上的基建项目,其竣工决算必须通过会计师事务所审计,使用机场建设费3000万元(含3000万元)以上项目的审计结果由使用单位报财政部和民航总局备案。
第十二条 本办法自1997年1月1日起执行并由财政部商民航总局负责解释。