来源：教育部门户网站 source：The ministry of education web portal

　　为改善农村学生营养状况，提高农村学生健康水平，加快农村教育发展，促进教育公平，经国务院同意，国务院办公厅印发了《关于实施农村义务教育学生营养改善计划的意见》，决定从2011年秋季学期开始，在集中连片特殊困难地区实施农村义务教育学生营养改善计划，中央财政设立专项资金保障营养改善计划顺利实施。为规范专项资金管理和使用，财政部和教育部制定了《农村义务教育学校学生营养改善计划专项资金管理暂行办法》，记者就此采访了全国学生营养办有关负责人。

To improve the countryside student nutritional status，Improve the countryside student health level，To speed up the rural education development，Promote education fair，After the state council has approved the，Issued by the general office of the state council the《Concerning the implementation of rural compulsory education students nutrition improvement opinion》，A decision from the 2011 fall semester started，In concentrated special difficult areas implementation of rural compulsory education students nutrition improvement plan，The central government set up a special fund security nutrition improvement plan implementation。In order to regulate the management and use of special funds，The ministry of finance and ministry of education established《Rural compulsory education school students nutrition improvement plan interim measures for the administration of the special funds》，The reporter interviewed national student nutrition do concerned person in charge。

　　

问：为什么要制定专项资金管理办法？ ask：Why should formulate special funds management method？

　　答：实施营养改善计划，离不开资金支持。有了资金，必须管好、用好。要管好、用好资金，就离不开制度规范。正所谓“没有规矩，不成方圆”。营养改善计划投入大、覆盖面广、涉及环节多、情况复杂、安全风险高，不加强规范管理，很容易出问题。为规范资金管理和使用，确保资金安全有效，让中央财政专项资金每一分钱都能“吃到孩子嘴里”，切实改善试点地区农村义务教育学生膳食营养，制定相应的专项资金管理办法，健全管理制度，是十分必要的。

a：Implementing nutrition improvement plan，Without financial support。The capital，Must manage、Make good use of。To manage、Make good use of money，Cannot leave the system specification。so-called“No rules，No fangyuan”。Nutrition improvement plan into big、Wide coverage、Involves links、complex、Safety risk high，Don't strengthen the standardized management，Very easy to a problem。For the purpose of regulating the capital management and use，To ensure that capital is safe and effective，Let the central government special fund every penny can“Eat to their kids”，Effectively improve pilot areas of rural compulsory education students' dietary nutrition，Formulate measures for the management of special funds，And perfect the management system，Is very necessary。

　　

问：办法的主要内容是什么？ ask：Way to what is main content？

　　答：办法严格遵循《国务院办公厅关于实施农村义务教育学生营养改善计划的意见》精神，注重与《农村义务教育学生营养改善计划实施细则》等相关制度保持衔接，重点对营养改善计划中央财政专项资金的安排、拨付、管理和监督等进行了规范，分6章共28条。主要内容包括：一是界定了专项资金范围。办法所称的专项资金，是指中央财政为实施营养改善计划国家试点工作而安排用于学生营养膳食补助的经费。二是明确了专项资金用途。专项资金要全额用于为学生提供营养膳食，补助学生用餐。三是规范了专项资金拨付程序。专项资金纳入国库管理，实行分账核算，集中支付。中央财政每年分两次提前将资金拨付到各省。各省在收到中央提前通知额度和预算文件后25天内将预算分解下达到县级财政部门。四是强调了专项资金的管理与监督。专项资金的管理和使用应当遵循“专款专用、公开透明、及时结算、年度平衡”的原则，确保资金使用安全、规范和有效。在营养改善计划实施中，各级财政、教育部门，以及学校等相关单位，依据各自职责，分级管理，加强监督。

a：Measures strictly follow《The general office of the state council concerning the implementation of rural compulsory education students nutrition improvement opinion》spirit，Attention and《Rural compulsory education students nutrition improve the detailed rules for the implementation of the plan》And other related system maintain cohesion，Focus on nutrition improvement plan the central government special fund arrangement、allocated、Management and supervision and standardize, etc，Chapter 6 a total of 28。The main contents include：One is to define the scope of special funds。Measures of the said special funds，Refers to the central government for the implementation of nutrition improvement plan state pilot work and arrange for students nutrition meal allowance funds。2 it is clear the special funds usage。Special funds to full used to provide students with nutritional meals，Aid the students' meal。Three is to standardize the allocated special funds program。Special funds into the Treasury management，Implement FenZhang accounting，Centralized payment。The central government every year two points ahead of funds will be allocated to the provinces。The provinces in central received prior notice line and budget documents 25 days under budget decomposition to financial departments at or above the county level。Four is to emphasize the special funds management and supervision。Special funds management and use should follow“Special fund is special、transparent、Timely settlement、Annual balance”principle，To ensure the safety of using the capital、Standard and effective。In the nutrition improvement plan implementation，Departments at all levels for finance、Education department，And the school and other related units，According to their respective duties，Classification management，Strengthen the supervision and。

　　

问：与营养改善计划相关的资金有哪些？ ask：And nutrition improvement plan related what funds？

　　答：实施营养改善计划是一项系统工程，不仅需要营养膳食补助资金，而且围绕营养改善计划所需的配套就餐条件、管理和服务均需要资金支持。作为主要提供营养膳食补助的专项资金，是营养改善计划资金需求的重要组成部分，但不是全部。与实施营养改善计划相关工作的支持资金及其来源主要有：一是国家营养改善计划试点地区所需营养膳食补助资金，由中央财政承担，现行的标准是：每人每天3元，全年按照学生在校200天计。二是鼓励地方结合当地实际开展营养改善计划试点，中央财政根据试点情况给予奖励性补助资金。三是继续落实农村义务教育家庭经济困难寄宿生生活费补助政策，中央财政另行安排资金。四是中央财政在农村义务教育薄弱学校改造计划中安排专门经费支持国家试点地区农村学校改善就餐条件或配备必要的餐饮设施。五是地方财政要统筹农村义务教育校舍维修改造和中西部农村初中校舍改造工程等相关资金，将学生食堂（伙房）列为重点建设内容，并承担因供餐增加的运营成本、学校食堂聘用人员开支等费用。六是食堂（伙房）的水、电、煤、气等日常运行经费纳入学校公用经费开支。此外，学生营养改善工作需要全社会共同参与，鼓励单位和个人捐资捐助开展营养改善工作，并按规定享受税收优惠。

a：Implementing nutrition improvement plan is a system engineering，Not only need nutrition diet subsidy funds，And around the nutrition improvement plan required to complete repast conditions、Management and service have need financial support。As the main provide nutrition meal allowance of special funds，Nutrition improvement plan is an important part of capital demand，But not all。And implement nutrition improvement plan related working support fund and its sources are mainly：One is the national nutrition improvement plan pilot region for nutrition diet subsidy funds，The central financial commitment，The current standard is：3 yuan per person a day，According to the student in the school 200 days meter。The second is to encourage local combined with the actual local carry out nutrition improvement plan pilot，The central government according to pilot a circumstance to give JiangLiXing subsidy funds。Three is to continue to implement the rural compulsory education family economic difficulties boarder fee subsidy policy，The central government shall be separately arrange capital。The fourth is the central finance in rural compulsory education weak school reform plan arrange for special funds to support national pilot areas of rural schools improve repast conditions or equipped with necessary catering facilities。Five is the local finance will be the coordination of rural compulsory education school reconstruction and parts of the Midwest the countryside junior middle school school improvement project, and other related funds，Student canteen will（kitchen）As an important content of the construction，And bear for meal for increased operating costs、The school dining room hire personnel expenses and other fees。The sixth is the dining room（kitchen）water、electric、coal、Gas and so on daily operation funds into the school public funds expenditure。In addition，The nutrition and improve the working needs joint efforts of the whole society to participate in，Encourage unit and individual donation to donate money to carry out nutrition improvement，And the prescribed enjoy preferential tax。

　　

问：纳入营养改善计划后，原来享受寄宿生生活费补助的学生，还能继续享受吗？ ask：Into the nutrition after improvement plan，The original enjoy boarder living expenses subsidized student，Still can continue to enjoy？

　　答：如前所述，在开展营养改善计划国家试点的地区，继续落实农村义务教育家庭经济困难寄宿生生活费补助政策，并根据经济社会发展水平和财力实际，对补助范围和标准等进行动态调整。从2011年秋季学期起，补助标准已经达到每天小学生4元、初中生5元。

a：As mentioned，In developing nutrition improvement plan national pilot area，Continue to carry out rural compulsory education family economic difficulties boarder fee subsidy policy，And according to the economic and social development level and the actual financial resources，The scope and standards of subsidies for dynamic adjustment。From the 2011 fall semester up，Subsidy standard has reached every pupil 4 yuan、Junior high school student 5 yuan。

　　需要说明两点：一是

Need to say that two：One is实施营养改善计划，是做“加法”，而不是做“减法”，不得用营养改善补助专项资金抵减家庭经济困难寄宿生生活费补助资金， Implementing nutrition improvement plan，do“addition”，Instead of doing“subtraction”，Shall not use the nutrition improve special fund subsidies to reduce family economic difficulties boarder living subsidy funds，因此，部分原来享受生活补助的学生，纳入营养改善计划后，仅中央财政给予的补助将达到小学生每天7元、初中生每天8元的标准。二是目前享受营养改善膳食补助的学生，是纳入国家试点的集中连片困难地区所有农村义务教育学生，而享受生活补助的学生是中西部地区农村义务教育家庭经济困难寄宿生，也就是说，享受生活补助和营养改善膳食补助的学生群体有交叉，但不重合。

therefore，Part of the original enjoy living subsidies students，Into the nutrition after improvement plan，Only the central finance gives subsidies will reach the students every day 7 yuan、Junior high school student 8 yuan every day of the standard。The second is currently enjoy nutrition improve dietary allowance of students，Is to bring into national pilot concentrated difficult areas all rural compulsory education students，And enjoy living subsidies of the students are in the Midwest rural compulsory education family economic difficulties boarder，That is，Enjoy living subsidies and nutrition improve dietary allowance student group have cross，But not coincidence。

　

　问：学校食堂日常运行经费和聘用人员费用能在中央财政专项资金中开支吗？ ask：The school dining room daily operation funds and hire personnel costs can be in the central government in special funds expenditure？

　　答：

a：营养改善计划中央财政专项资金要全额用于为学生提供等值优质的食品，不能用于为实施营养改善计划而产生的日常运行经费和聘用人员费用。 Nutrition improvement plan, the central fiscal special funds to full used to provide students with equivalent quality food，Cannot be used in for the implementation of nutrition improvement plan and produce daily operation funds and hire personnel expenses。学校食堂（伙房）的水、电、煤、气等日常运行经费可以在学校公用经费中开支；供餐增加的运营成本、学校食堂聘用人员开支等费用，应纳入地方财政预算。

The school dining room（kitchen）water、electric、coal、Gas and so on daily operation funds can be in the school public funds in spending；For meal increased operating costs、The school dining room hire personnel expenses and other fees，Should be integrated with the local public finance budget。

　　

问：专项资金的使用有什么具体要求？ ask：The use of special funds have any specific requirements？

　　答：

a：专项资金应当足额用于为营养改善计划国家试点地区农村义务教育阶段学生提供等值优质的食品，不得以现金形式直接发放给学生个人和家长，不得用于补贴教职工伙食和学校公用经费支出，不得用于劳务费、宣传费、运输费等工作经费， Special funds shall be full specified amount used for nutrition improvement plan state pilot area of rural compulsory education stage provide students with equivalent quality food，Directly in cash issue to students and parents，Shall not be used for subsidies staff meals and school public funds expenditure，Shall not be used for service fee、Publicity expenses、Transport cost etc funds，坚决杜绝各种形式的克扣、截留、挤占和挪用。专项资金使用中，属于政府采购范围的，应当严格按照政府采购有关规定执行。

Resolutely put an end to all forms of embezzle part of what should be、entrapment、Occupy or misappropriate。Special funds in use，Belong to the scope of government procurement，Should be in strict accordance with the relevant provisions of the government procurement。

　　

问：专项资金核定的依据是什么？ ask：Special funds approved according to what is it？

　　答：中央财政核定各地专项资金的依据有两条：一是享受营养膳食补助的学生人数，二是营养膳食补助标准。学生人数由各级教育管理部门负责核定，最终由教育部统计核实；营养膳食补助标准由国务院确定，现行标准是每生每天3元，全年按照学生在校200天计算。

a：The central government approved the basis of all special funds have two：One is to enjoy nutrition meal allowance of the number of students，The second is nutrition meal allowance standard。The number of students by various education management department is responsible for verification，Final statistics verification by the ministry of education；Nutrition meal allowance standard shall be determined by the state council，The current standard is every born every 3 yuan，According to the student in the school 200 day。

　

　问：财政部门对专项资金的监督管理有哪些具体职责？ ask：Financial departments of supervision and management of special funds what specific duties？

　　答：作为中央层面的财政管理部门，财政部负责制定专项资金管理办法等制度，安排专项资金预算并按期拨付、及时公开，监督检查专项资金使用情况，对专项资金管理中的重大事项组织调研、核查和处理。

a：As the central level of financial management department，The ministry of finance is responsible for formulating special funds such as the measures for the administration of the system，Allocate special funds allocated budget and schedule、Timely public，Supervision and inspection of the special use of funds，The management of special funds to the major issues of the organization research、Verification and processing。

　　地方财政部门包括省级、地市级和县级财政部门，分别负责制定适合本地实际的专项资金管理办法等制度,及时分解下达专项资金并予公开,按照财政国库管理制度办理专项资金支付，会同有关部门和单位按规定实施政府采购,监督检查专项资金使用情况，对本地资金管理中的重大事项组织调研、核查和处理。

Local finance department at the provincial level including、Prefecture-level and financial department at or above the county level，Respectively responsible for are suitable for the practical measures for the management of special funds etc system,Timely decomposition issued special funds and to the public,According to the financial Treasury management system for special funds to pay，In conjunction with the relevant departments and units according to the relevant regulations in carrying out the government procurement,Supervision and inspection of the special use of funds，To local fund management of major issues organization research、Verification and processing。

　　

问：教育部门对专项资金的监督管理有哪些具体职责？ ask：Education department for supervision and management of special funds what specific duties？

　　答：同样，作为中央层面的教育管理部门，教育部负责指导各地编制专项资金预算，建立健全营养改善计划实名制学生信息系统，审核汇总各地报送的学生人数、资金结余情况等基础数据,督导检查专项资金管理使用情况，参与制定专项资金管理办法和有关制度。

a：The same，As the central level education management departments，The ministry of education are responsible for directing the compiled all special fund budget，Establish and improve nutrition improvement plan system student information system，Review all over the number of the students in the summary、Fund balance situation and other basic data,Supervision inspection special funds management use，Participate in making special funds management method and relevant system。

　　地方教育部门包括省级、地市级和县级教育部门，分别负责指导所辖地方和学校编制专项资金预算和合理的用款计划，建立本地营养膳食补助实名制学生信息系统，监控学生人数、补助标准、受益人数等动态情况，对供餐单位或托餐家庭（个人）实行招投标管理，定期公布学生营养改善计划资金总量、学校名单及受益学生人次等信息，指导督促学校建立健全财务管理制度和专项资金管理办法。

Local education department at the provincial level including、Prefecture-level and education departments at or above the county level，Responsible for directing respectively had jurisdiction over local and school establishment special funds budget and reasonable expenses plan，To build up local nutrition meal allowance system student information system，Monitoring the number of students、Subsidy standard、As the number of benefit dynamic situation，For meals unit or Joe family meal（personal）Bidding management，Regularly publish students nutrition improvement plan total capital、School names and benefit students information such as people，Guidance urged the school set up a perfect financial management system and measures for the management of special funds。

　　

问：针对专项资金的监督管理，学校有哪些具体职责？ ask：According to the supervision and management of special funds，The school what specific duties？

　　答：学校作为使用者，负责专项资金的日常使用监管。主要职责为：一是制定专项资金使用管理办法，建立健全内控制度；二是依法健全学校财务、会计制度，配备专（兼）职财会人员，加强对财会管理人员的培训；三是健全食堂（伙房）原料采购、入库贮存、领用加工等管理制度，加强食堂（伙房）会计核算；四是定期公布营养改善计划资金使用明细账目。

a：The school as a user，Responsible for daily use of special funds supervision。Main responsibilities for：One is to formulate the measures for the administration of the use of special funds，Establish and improve the internal control system；The second is to improve the school financial、Accounting system，Equipped with special（and）Accounting personnel as，To strengthen the financial management personnel training；Third, we will improve the dining room（kitchen）Raw material purchase、Warehousing storage、According to the processing and management system，Strengthen the dining room（kitchen）accounting；The fourth is regularly publicize the nutrition improvement plan of using the capital subsidiary accounts。

　　

问：对专项资金使用的信息公开有哪些具体要求？ ask：Special funds for the use of information openness what specific requirements？

　　答：实行信息公开，是接受外部监督和社会监督，保证专项资金使用公开透明、公平公正的重要方式。因此，办法对各级管理部门和学校的信息公开均作出了明确要求，即各级管理部门都有与其职能相对应的信息公开事项。具体而言，对各级管理部门信息公开的要求如下：

a：Implementing information public，Is to accept external supervision and social supervision，Ensure that special funds use transparent、Fair and justice and important ways。therefore，Measures to all levels of management department and school information openness are made specific requirements，Namely administrative departments at all levels have their functions corresponding information public matters。In particular，To all levels of management department information public requirement as follows：

　　（一）财政部负责安排专项资金预算并按期拨付、及时公开；地方财政部门负责及时分解下达专项资金并予公开。

（a）The ministry of finance is responsible for the budget and allocate special funds allocated on schedule、Timely public；Local finance department is responsible for timely decomposition issued special funds and to the public。

　　（二）教育部负责建立健全营养改善计划实名制学生信息系统；地方教育部门负责定期公布学生营养改善计划资金总量、学校名单及受益学生人次等信息。

（two）The ministry of education is responsible for establishing perfect nutrition improvement plan system student information system；Local education department is responsible for regularly publish students nutrition improvement plan total capital、School names and benefit students information such as people。

　　（三）学校、供餐企业和托餐家庭应定期公布经费账目、配餐标准、带量食谱，以及用餐学生名单等信息。

（three）The school、For meal enterprise and Joe meal family should be published periodically funds accounts、Catering standard、Belt quantity recipes，And students information such as meal list。

　　通过以上信息公开，确保学生家长和关心营养改善计划的社会人士、管理部门等及时掌握专项资金使用和营养改善工作情况，以便发挥各方面的督促和监督作用。

Through the above information openness，Make sure that the students parents and care for nutrition improvement plan social people、Management departments and timely grasp special funds use and nutrition to improve working conditions，In order to exert all aspects of supervise and supervision function。

　

　问：对虚报人数而套取和冒领专项资金的管理部门和学校有什么处罚？ ask：The number of false and extract and falsely claim special funds management departments and schools have what punishment？

　　答：中央财政核定各地专项资金的重要依据是学生人数，而

a：The central government approved special funds around the important basis of the number of students is，and现在通过多报学生人数而套取国家资金的情况时有发生。针对这样的违规违纪行为，办法规定，在专项资金管理和使用中，有违反财经法律法规的，按照《财政违法行为处罚处分条例》有关规定处理，依法追究相关单位和个人的责任；对情节严重涉嫌犯罪的，移交司法机关处理。 Now through overstating the number of students and show the national capital, often occur。According to such illegal indiscipline，measures，In the special fund management and use，A violation of financial laws and regulations，According to the《Financial illegal behavior punishment punishment regulations》Concerned regulation processing，In accordance with the relevant units and individuals shall be investigated for responsibility；For if the circumstances are serious the suspected criminal，Handed over to judicial organs for treatment。

　　具体而言，《财政违法行为处罚处分条例》第六条规定，国家机关及其工作人员以虚报、冒领等手段骗取财政资金的，除责令改正、追回有关财政资金、限期退还违法所得外，对单位给予警告或者通报批评。对直接负责的主管人员，给予记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分。

In particular，《Financial illegal behavior punishment punishment regulations》The provisions of article 6 of the，A state organ or any of its staff to inflate、Personally, and other means cheating the financial capital，In addition to shall be ordered to make corrections、Recover relevant financial capital、Return within a prescribed time limit, the illegal income outside，To unit a disciplinary warning or notice of criticism。The leading persons directly in charge，To give punishment；If the circumstances are relatively heavy，Give degradation or removed sanctions；If the circumstances are serious，Give fire sanctions。