昨天，教育部公布了《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》，根据文件要求，专项资金不得以现金形式直接发放给学生个人和家长。

yesterday，The department of education has released《The general office of the state council concerning the implementation of rural compulsory education students nutrition improvement opinion》，According to documents require the，Special funds in cash directly to issue to students and parents。

　　严禁建设豪华食堂

It is strictly prohibited to construction luxury dining room

　　根据文件要求，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。

According to documents require the，Special funds management and use，Shall abide by the“Special fund is special、transparent、Timely settlement、Annual balance”principle，To ensure the safety of using the capital、Standard and effective。

　　鼓励有条件的地方在国家试点地区以外开展营养改善计划地方试点工作。对地方试点工作开展较好并取得一定成效的省份，中央财政给予奖励性补助。中央财政根据上一年度地方财政投入、组织管理、实施效果等因素核定当年奖励性补助资金，由地方财政统筹用于地方试点工作。

Encourage conditional place in the national pilot outside the district development nutrition improvement plan place pilot work。To place to carry out pilot work better and obtained a certain effective provinces，The central finance gives JiangLiXing subsidies。The central government last year, according to the degree of local financial investment、Organization management、Implementation effect and the factors such as JiangLiXing subsidy funds，By local finance as a whole is used at local pilot work。

　　中央财政在农村义务教育薄弱学校改造计划中专门安排食堂（伙房）建设资金，学校食堂（伙房）建设应当坚持“节俭、安全、卫生、实用”的原则，严禁铺张浪费、豪华建设。规模较小的学校，可以根据实际改造、配备伙房及相关设施，为学生在校就餐提供基本条件。

The central finance in rural compulsory education weak school reform plan specialized arrangements for the dining room（kitchen）Construction funds，The school dining room（kitchen）Construction should adhere to“thrift、safety、health、practical”principle，It is strictly prohibited to extravagance and waste、Luxurious construction。Smaller schools，May, according to actual reform、Equipped with kitchen and related facilities，For the student in the school dining provides basic conditions。

　　不得直接发放现金

May not directly issue cash

　　专项资金纳入国库管理，实行分账核算，集中支付。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，坚决杜绝各种形式的克扣、截留、挤占和挪用。专项资金结余应当滚动用于下一年度学生营养改善计划，不得挪作他用。

Special funds into the Treasury management，Implement FenZhang accounting，Centralized payment。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，Resolutely put an end to all forms of embezzle part of what should be、entrapment、Occupy or misappropriate。Special funds shall be used to balance in rolling next year students nutrition improvement plan，May not be used for other purposes。

　　实行学校食堂（伙房）供餐的，由学校将专项资金直接存入受助学生不能变现和用于其他消费的个人就餐卡、发放餐券或直接提供就餐，并经学生本人或家长签字确认。

The school dining room（kitchen）For meal，The school will be special funds direct deposit students recipients not realizable and used for other consumer individual dining card、Issue meal ticket or directly provide repast，And the student or parents signature confirmation。

　　实行购买供餐服务的，由学校或相关单位依据采购合同及其履行情况，从专项资金中支付相应费用。

For the purchase of the meal service，By the school or related units according to the purchasing contract and its implementation，From the special funds to pay the corresponding expenses。

　　实行个人或家庭托餐的，由县级教育主管部门或学校与个人或家庭签订供餐协议，按照协议及履约情况，从专项资金中支付相应费用。

Personal or family holder meals，The education departments at or above the county level or the school and personal or family signed agreement for meal，According to the agreement and performance，From the special funds to pay the corresponding expenses。

　　公布信息接受监督

Published information accept supervision

　　各地应当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。试点学校、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，接受学生、家长和社会监督。

All shall regularly publish students nutrition improvement plan total capital、School names and benefit students information such as people。Pilot 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，Accept students、Parents and social supervision。

　　在专项资金管理和使用中，有违反财经法律法规的，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。

In the special fund management and use，A violation of financial laws and regulations，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。