广东以色列理工学院
横向科研项目及经费管理办法(试行)
（以下信息引用自广东以色列理工学院科研处）
第一章 总则[1]
第一条 为加强和规范广东以色列理工学院（以下简称“广以”）横向科研项目管理和使用，提升学校科技服务社会能力，根据《关于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》（中办发〔2016〕50 号）、《关于进一步完善省级财政科研项目资金管理等政策的实施意见（试行）》（粤委办〔2017〕13 号）、
《国务院关于优化科研管理提升科研绩效若干措施的通知》（国发〔2018〕25 号）
《关于进一步促进科技创新的若干政策措施》（粤府〔2019〕1 号）、《中华人民共和国民法典》等文件精神，结合学校实际情况，制定本办法。
第二条 横向科研项目是指学校与企、事业单位，社会组织，行政机构通过签订技术委托、技术开发、技术咨询、技术服务、技术转移转让等合同方式承担的各类非财政拨款性质经费科研项目（以下简称“横向项目”），由科研管理部门会同财务部根据经费来源性质以及合同约定进行管理。
第三条 横向项目按照合同制管理，实行项目负责人制。凡以学校名义取得的各类横向科研项目经费，均纳为学校收入，拨入学校账户由校财务部门统一立项管理，专款专用。
第二章 管理职责与权限
第四条 学校实行“统一领导、分级管理、责任到人”的科研经费管理体制。
第五条 校长对学校科研经费管理承担领导责任，常务副校长和分管校领导在各自职务权责范围内对学校科研经费管理承担直接领导责任。学校财务部、科研管理部门、学术人力资源办公室、实验室与设备管理部等部门各司其职，共同做好科研经费管理工作。
第六条 科研管理部门负责对横向科研项目的合同审查、监督以及成果鉴定、知识产权等无形资产的管理等工作进行管理。
第七条 财务处负责横向科研经费的财务管理与会计核算，监督、指导项目负责人按照合同和财经法规使用经费及时处理科研经费的入账和收支核算等有关工作。
第八条 各系（学科，中心）应根据本单位横向项目实际需要，合理配置资源，为项目的执行提供条件保障，并对项目经费使用承担监管责任。
第九条 项目负责人是横向科研经费预算编制和使用的直接负责人，依照国家法律法规和学校有关文件以及合同规定，开展科学研究，认真履行合同。
第十条 横向项目需要第三方或多边合作的，需在签订的合同中明确约定合作单位、研究目标、研究内容、经费分配、知识产权、违约责任等事项。
第三章 经费管理
第十一条 项目负责人是横向科研经费使用的直接责任人，对经费使用的合规性、合理性、真实性和相关性责任。
第十二条 合作单位要求或合同约定需要编制预算的，按合同经费预算执行；项目合同中没有经费预算的，由项目负责人根据科研活动实际需要编制经费预算，并经学校科研管理部门和财务部门审核，校领导审批后报送项目委托或和合作单位。
第十三条 横向科研经费预算编制主要包括科研业务费、设备费、管理费、人力资源费和其他费用，具体开支范围如下：
1．科研业务费：包括设备使用费、材料费、测试化验加工费、燃料动力费、差旅费、会议费、国际合作与交流费、数据采集费、出版/文献/信息传播/知识产权事务费等。
2．设备费：在项目研究过程中购置或试制专用仪器设备，对现有仪器设备进行升级改造，以及租凭单位仪器设备而发生的费用。横向科研项目经费购买的设备统一按照学校固定资产管理办法，纳入学校资产管理。
- 管理费：横向科研项目管理费按实际到款金额的 15%计提。其中 10%纳入学校管理费用；5%由项目负责人课题组自行支配（含绩效）。
4．人力资源费：是指在项目实施过程中支付的劳务费以及专家咨询费。劳务费开支范围为参与项目研究的研究生、博士后、访问学者、以及项目聘用的研究人员、科研教辅人员等。 人力资源费比例按合同预算执行，合同预算中无明确比例要求的，人力资源费发放标准参照学校相关标准执行。 5．其他费用：指除上述费用之外的业务招待餐饮费 （招待餐饮费的使用须严格控制，其手续须符合《广东以色列理工学院员工报销政策》的相关规定）、办公费、通讯费、相关税费等其他支出。其他费用支出比例原则上不超过经费总额的 20%。
符合免税条件的横向项目可以向国家税务机关申请免征税费。
第十四条 严禁违规使用横向科研经费。学校科研人员应严格按照合同约定的预算范围和标准使用经费，严禁以任何方式挪用、侵占、骗取科研经费；严禁违规将科
研经费转拨、转移到利益相关的单位，公司或个人；严禁使用科研资产为个人谋利。
第四章 结题资金管理
第十五条 项目负责人完成项目合同约定的研究内容后，经学校科研管理部门确认后，应及时与校财务部门办理结题结余经费结帐手续，横向项目的结余经费可根据项目需要全部转入项目负责人的科研经费。
第十六条 项目负责人离职时，未结题的项目经费按规定应办理科研经费的转拨或委托手续。在获得甲方（或合作方）允许后，办理科研经费委托手续，其受托人应为课题组相关成员。没有办理委托手续的科研经费，将纳入学校科研事业费统筹安排使用。
第五章 附则
第十七条 本办法自发布之日起实施，已经颁布的管理办法与本办法不一致的，以本办法为准。本办法由学校科研管理部门和财务部门在各自权责范围内负责解释。
[1] 在广东以色列理工学院进行的所有科研项目，无论是横向、纵向还是校内经费资助的研究，在项目启动之前，都需要一份经批准的科研项目审批表，该表应在提交申请书时一并提交。
Guangdong Technion – Israel Institute of Technology
Sponsored/Horizontal scientific research projects and fund management measures (TRIAL)
Chapter 1 General Provision[1]
Article 1 In order to strengthen and standardize the management and use of sponsored/horizontal scientific research projects of Guangdong Technion – Israel Institute of Technology (hereinafter referred to as “GTIIT”), and enhance the university’s ability to serve society in science and technology, in accordance with the “Several Opinions on Further Improving the Fund Management of Central Financial Research Projects” ( [2016] No. 50 ), “Implementation Opinions on Further Improving the Fund Management of Provincial Financial Research Projects and Other Policies
(for Trial Implementation)” (Guangdong Committee Office [2017] No. 13 ), “The State Council’s Regarding Optimizing Scientific Research Management and Improving Scientific Research notice a number of measures of performance “( [2018] No. 25)” a number of policy measures to further promote scientific and technological innovation “(Guangdong [2019] No. 1) , ” People’s Republic of China Civil Code ” and other documents, which serve the basis for this measures.
Article 2 Sponsored/horizontal scientific research projects (hereinafter referred to as “horizontal projects”) are defined as contractual relations with enterprises, public institutions, social organizations, administrative agencies, through commissioned research such as: technology research & development, technical consulting, technical services, and other contracts. Such funding of non-public R&D financing is managed by the Research Office in conjunction with the Finance Office in accordance to the nature of funding sources and contractual agreements.
Article 3 Horizontal projects are managed in accordance with the contract terms and conditions, whereby the project leader is accountable. All funds for various horizontal projects obtained in the name of GTIIT shall be entered as university income, and transferred to the university’s account by the Finance Office for unified fund management; such funds are earmarked for this specified purpose only.
Chapter 2 Project Management & Responsibilities
Article 4 GTIIT implements a system of unified leadership and hierarchical accountability for research fund management.
Article 5 The Chancellor takes leadership responsibility in fund management, and the Vice Chancellor and Pro-vice Chancellors on special issues exercise authority over fund management within the ambit of accountability. The Finance Office, Research Office, Academic Administration Office, Lab and Equipment Management Department, and other departments should duly perform their respective functions and manage research funds within the scope of their authority.
Article 6 The Research Office, on behalf of the university, is to carry out horizontal research project contract review, monitoring project progress, and conduct management of all intangible assets and intellectual property.
Article 7 The Finance office is responsible for the financial management and accounting of horizontal funds, supervises and guides the project leader to use funds in accordance with the contract and financial regulations, and provides accounting management in a timely manner.
Article 8 Each department (discipline, center) shall reasonably allocate resources according to the actual needs of the horizontal project, provide conditional guarantees for the implementation of the project, and assume the supervision responsibility for the use of project funds.
Article 9 The faculty member (principle investigator, PI) in charge of the project is the person who is directly responsible for the preparation and use of the horizontal funding budget, and shall carry out scientific research in accordance with national laws and regulations, relevant school documents and contract provisions, and earnestly perform the contract.
Article 10 Where a horizontal project requires third-party or multilateral cooperation, it is necessary to clearly stipulate the cooperation unit, research objectives, research content, funding allocation, intellectual property rights, liability for breach of contract and/or other matters in the signed contract.
Chapter 3 Fund management
Article 11 The person in charge of the project (PI) is the person directly responsible for the use of horizontal funds, and is responsible for the compliance, rationality, authenticity and relevance of the use of funds.
Article 12 If the partner/collaborator of a contract requires or stipulates in the contract details of the budget, the contract shall be implemented according to the contract budget; if there is no budget in the project contract, the project leader shall prepare the budget according to the actual needs of scientific research activities, and the budget shall be reviewed and confirmed by Research Office, Finance Office, and the relevant university leadership.
Article 13 Horizontal research funds budget may include: research operating expenses, equipment fees, management fees, human resources and performance fees, and other costs, expenses’ range of items are defined as follows:
- Research operating expenses: including equipment usage expenses (including user hour fees), materials and supplies fees, test/calculation/analysis fees, fuel power consumption, costs for travel/conference/international collaboration, fees related to publication/reference/information dissemination/intellectual property service, etc.
- Equipment fees: the cost incurred in the process of project research for purchasing or prototype development/making equipment, upgrading of existing equipment, and equipment rental. The equipment purchased for horizontal projects shall be incorporated into the university’s asset management in accordance with GTIIT’s Fixed Assets Management Measures.
- Management fee: The management fee for horizontal projects is 15 % of the actual received payment amount, where 10% are incorporated into the university financial budget, and 5% are transferred to the project leader’s general research account.
- Human resources & performance expenses refers to labor costs as well as expert consulting fees in order to carry out the project. The scope of the labor cost may cover graduate students, postdoctoral fellows, visiting scholars, research staff employed by the project, and or research assistants. The proportion of human resource expenses shall be implemented in accordance with the contract budget. If there is no explicit ratio requirement in the contract budget, the standards for the issuance of human resources expenses are implemented in accordance with the relevant standards of the University Academic Administration Office by the PI.
- Other expenses refer to other expenses such as meal expenses (for professional visits to GTIIT or visits by GTIIT research staff to the funding source, which must be strictly implemented in accordance to GTIIT staff reimbursement policy and regulations), office expenses, communication expenses, and related taxes and fees other than the above expenses. In principle, the proportion of other expenses shall not exceed 20% of the total expenses. Horizontal projects that meet the requirements for tax exemption can apply for tax exemption from the national tax authority.
Article 14 It is strictly forbidden to use horizontal funds in violation of university regulations. The scientific research personnel of the school shall use the funds strictly in accordance with the budget scope and standards stipulated in the contract. It is strictly forbidden to embezzle or defraud scientific research funds in any way; it is strictly forbidden to transfer research funds to conflict of interest units, companies, or individuals in violation of regulations; it is strictly forbidden to use scientific research assets for personal gain.
Chapter 4 Project completion fund management
Article 15 Once the project leader has completed the research content agreed in the project contract, after confirmation with Research Office, s/he should promptly go through the procedures for closing the remaining funds with the university finance department. The balance funds of the horizontal project can be transferred to the project leader’s general research funding account according to the needs of the project.
Article 16 In the scenario of project leader departure and or resignation, the unfinished project funds shall go through the procedures for transfer or entrustment of scientific research funds according to university regulation. After obtaining the permission of Party A (or the project Parties), the project leader should implement the procedure of entrusting the funds, the trustee shall be a member of the research team and approved by GTIIT management. The scientific research funds that have not gone through the entrustment/transfer procedures will be taken into the university financial budget.
Chapter 5 Supplementary provisions
Article 17 These measures will be implemented immediately on the day of release. If the promulgated management measures are inconsistent with these measures, management measures shall prevail. The Research Office and the Finance Office reserves the right of final determination of implementation.
[1] All research at GTIIT, whether horizontal, vertical, or GTIIT funded, requires an approved Research Project Approval Form, before beginning the research, and the form should be submitted at the stage of proposal submission.