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第一章总则第一条为规范国产音像制品出口专项资金(以下简称专项资金)的管理,提高资金使用效益,保证国产音像制品出口工作的顺利实施,根据国家有关财务规章制度,结合工作实际,制定本办法。第二条专项资金由中央财政文化事业费拨款,其总预算和年度预算由财政部根据国产音像制品“走出去”工程的总体规划和年度工作计划以及国家财力核定。第三条专项资金坚持统一管理、合理安排、专款专用、厉行节约的
Chapter I General Provisions Article 1 In order to regulate the management of the special funds for the export of domestic audiovisual products (hereinafter referred to as the special funds), enhance the efficiency of capital utilization and ensure the smooth implementation of the export of domestic audiovisual products, according to the relevant financial rules and regulations of the State and the actual work, Formulate this approach. Article 2 The special fund shall be appropriated from the cultural expenditure of the central government and its total budget and annual budget shall be approved by the Ministry of Finance according to the general plan and annual work plan of the “going out” project of domestic audio-video products and the state financial resources. The third special funds adhere to the unified management, reasonable arrangements, earmarking, and enforce the economy