关于合同能源管理财政奖励资金需求及节能服务公司审核备案有关事项的通知
作者:法律资料网 时间:2024-06-30 17:27:59 浏览:8821
来源:法律资料网
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关于合同能源管理财政奖励资金需求及节能服务公司审核备案有关事项的通知
关于合同能源管理财政奖励资金需求及节能服务公司审核备案有关事项的通知
财办建〔2010〕60号
各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委（经委、经贸委、经信委），新疆生产建设兵团财务局、发展改革委：
根据《国务院办公厅转发发展改革委等部门关于加快推行合同能源管理促进节能服务产业发展意见的通知》（国办发〔2010〕25号）和《财政部、国家发展改革委关于印发〈合同能源管理财政奖励资金管理暂行办法〉的通知》（财建〔2010〕249号, 以下简称《办法》）有关规定，现就2010年合同能源管理财政奖励资金需求和节能服务公司审核备案有关事项通知如下：
一、请各省（区、市）财政部门会同节能主管部门结合本地实际情况，研究提出本省（区、市）2010年合同能源管理财政奖励资金需求规模，落实好相应配套资金，并填写《2010年合同能源管理中央财政奖励资金需求预计表》（格式见附件1），于7月10日前报送财政部、国家发展改革委。各地在研究提出2010年资金需求规模时，既要考虑今年的节能任务和本地的节能潜力，加大对合同能源管理项目的支持力度，又要实事求是，确保财政奖励资金花得出去且合理有效。
二、请各省（区、市）节能主管部门会同财政部门按照《办法》有关规定，依据国家标准化管理委员会《合同能源管理技术通则》要求，尽快组织做好本地区节能服务公司备案申请及审核工作。符合《办法》规定条件、有意愿申请中央财政奖励资金的节能服务公司，应按要求填写《节能服务公司备案申请表》（格式见附件2），及时提交申请文件，连同相关材料一并报送公司注册所在地节能主管部门和财政部门。省级节能主管部门会同财政部门组织初审，认真核实，严格把关，合理界定，将初审通过的节能服务公司名单于7月20日前报送国家发展改革委、财政部。国家发展改革委会同财政部组织评审后，对外公布符合财政奖励资金申请条件的节能服务公司名单。
节能服务公司名单实行审核备案、动态管理制度，国家发展改革委会同财政部将根据各地节能服务产业发展水平和节能服务公司综合考评等具体情况，适时调整节能服务公司名单。备案名单内的节能服务公司在全国各地实施的合同能源管理项目，均可向项目所在地省级财政部门和节能主管部门申请财政奖励资金支持，各地不得对节能服务公司设置注册地域要求。
节能服务公司审核备案需提供的有关材料：1.企业基本情况简介，主要包括成立日期，经营范围，经营及财务状况，财务管理制度等；2.合同能源管理项目开展情况、合同模式及节能效果，合同能源管理项目投资、收入及其在企业投资总额、营业额中的相应比重；3.合同能源管理项目应用的主要节能技术及产品情况，其中自主研发和获得专利的节能技术及产品情况，专职技术人员及合同能源管理人员的姓名、职称、年龄、学历、专业等；4.企业工商营业执照、税务登记证和财务报表复印件；5.企业注册资金、银行信用等级等证明材料；6.已实施项目用户单位的反馈意见及项目运营状态证明；7.与《办法》规定的支持条件有关的其他材料及情况说明。
附件：1.2010年合同能源管理中央财政奖励资金需求预计表
http://www.gov.cn/gzdt/att/att/site1/20100708/001e3741a2cc0d9f791b02.xls
2.节能服务公司备案申请表
http://www.gov.cn/gzdt/att/att/site1/20100708/001e3741a2cc0d9f791701.xls
财政部办公厅
国家发展改革委办公厅
二○一○年六月二十九日
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如何依法加强会计管理、提高会计服务水平
昆明市晋宁县财政局 李秀玲
随着我国经济体制改革的不断深入，会计制度本身也在不断修改和完善，两则两制的实施和各项具体准则的逐步出台对会计人员的要求也越来越高。会计工作是一项具有很强政策性、原则性和专业性的工作，在经济业务日趋复杂、会计改革不断深入的情况下，诸多因素导致会计信息的不真实。例如会计人员的整体素质不高、单位的内部控制不完善或者有制度不执行，使制度形同虚设、会计人员受物质利益的诱惑而主观作假……
如何使会计人员在经济社会发展的今天依法理财、坚持诚信越来越成为人们关注的焦点。本文试就如何进一步加强会计管理、提高会计服务水平提几点措施和建议：
一、 提高会计人员的专业素质
会计工作是一项具有很强政策性、原则性和专业性的工作，在经济业务日趋复杂、会计改革不断深入的情况下，会计人员的整体素质不高将极大的影响会计工作的开展。由于会计人员的年龄层次老化、知识结构不均衡，导致他们在实际工作中对《会计法》、《企业会计制度》、《企业会计准则》把握不好，在工作中遇到新情况、新问题时，对使用的核算方法、核算原则无法掌握，或者根本不按制度进行，只是凭经验凭感觉去处理，具有较强的主观随意性。这样在实际操作中，就会产生曲解会计科目的含义、数字书写错误、会计估计错误等一系列不应有的错误，使会计信息不能如实反映企业的财务状况、经营成果及现金流量。所以提高会计人员的专业素质尤为重要。在提高素质方面，笔者认为：首先应对会计人员进行系统的会计知识培训。会计工作是一项实际操作性很强的工作，要做好会计工作，必须具有较系统的专业知识。其次，组织专门的《会计法》、《企业会计制度》、《企业会计准则》的培训，因为制度和准则也是在实际操作中不断完善和健全的，如果不经常对制度和准则进行学习，在实际处理会计业务时就会出现偏差，甚至错误，所以，我们要经常组织对《会计法》、《企业会计制度》、《企业会计准则》的培训，使会计人员在实际工作中严格按照《会计法》、《企业会计制度》、《企业会计准则》的规定来处理业务。最后，单位应该对会计人员的工作进行定期和不定期的抽查，发现问题及时解决，做到防微杜渐。
二、提高会计人员的思想素质
受市场经济条件下各种物质利益的诱惑，一部分会计人员丧失了基本的职业准则，他们把诚信理念抛之脑后，做假账，损坏了国家和集体的利益。如何让会计人员从主观上严格要求自己，抵御各种诱惑，树立良好形象，提高自身修养？笔者认为在加强会计人员专业素质的同时，还应对会计人员的职业道德进行规范，使会计人员树立正确的人生观和价值观。加强会计人员的思想教育，使会计人员真正认识到会计工作是一项神圣的职业。让会计人员认真学习毛泽东思想、邓小平理论、江泽民同志“三个代表”重要思想，使他们深刻认识到会计工作的重要性，忠心地维护国家和人民的利益。在职业道德建设中，制定行业性的职业道德规范不断提高会计人员的思想素质、服务意识，力求做到政策上不违背原则，客观上符合实际，思想上保持一致，打造一支素质高、业务强、职业责任感强的会计队伍。
三、建立内部的奖惩制度和监督制度
一方面建立严格的奖惩制度。制度规定会计人员可以做什么，不可以做什么，用制度管人。司法部门正在探索用廉政保证金来确保司法公正。这一做法，会计行业也可以搞，好的东西就要借鉴，只要它可以帮助我们理好财，当好家。小到单位，大到行业，奖惩制度的建立将有利于避免违法违纪行为，同时提高工作效率。
另一方面建立监督制度。目前，我国既有代表国家利益的财政、审计、税务等国家监督机关，也有会计师事务所、审计师事务所等履行社会监督职能的社会中介机构。所以，建立有效的监督制度可以使权力受到制衡，减少造假现象已迫在眉睫。通过监督，使会计工作更趋于制度化；通过监督，可以有效地预防和治理腐败。实践中，建立有效的监督机制还需要充分发挥职工代表大会、监事会的作用，使会计人员真正履行好会计职能，从而提高整个会计行业的服务水平。
四、完善《会计法》和加大执法力度
我国实行市场经济的时间不长，市场经济的发展要求有相关法律来规范，《会计法》的产生正是市场经济的需要。但是《会计法》存在一些不健全的地方，缺乏一定的可操作性。例如：《会计法》规定单位负责人的义务一方面是支持会计人员会计机构的工作，另一方面单位负责人不得干涉会计机构会计人员依法行使职权。但在实际工作中单位负责人干涉会计机构、会计人员工作行使职权的现象并不少见。这种情况下，会计职能表现不出来，会计职能成了领导的个人意志，这完全背离了立法者的本意。会计人员和会计机构的合法权益没有真正得到保障。而从执法角度：对会计信息失真的单位和个人的惩罚力度不够。例如：在例行的财务大检查中，对查出的违法违纪问题大多采取大事化小、小事化了的处理方法，使违法违纪的单位及负责人逍遥法外，同时对诚实守信的守法者带来了负面影响。《会计法》是我国规范和约束会计行为的最高法律。会计人员要加强对《会计法》的学习，使自己在进行会计工作的过程中依据《会计法》进行会计处理和核算。《会计法》中对违法会计人员的惩罚其力度是不够的。我们在会计立法中，应对《会计法》的部分原则性规定予以细致化，同时不断探索和出台相关配套措施，使单位领导、会计机构、会计人员三者形成一种良性的法律互动模式，在该模式中，三者均以法律为行为准则。其次，在执法过程中，对违反财经法规的现象要严格惩处，对造假的人员要依据有关法律法规依法追究责任。要做到执法必严，违法必究、责任明确。只有让造假者得不偿失、让诚实守信者得到应有的保护，才能为提高会计诚信度奠定良好的社会基础。
五、营造会计人员独立的格局
会计人员既是管理者，必须维护本单位的利益，同时又要国家利益的立场履行监督职责，维护国家利益。在这两种利益冲突的情况下，会计人员难以作出决定。所以应加强会计体制改革，实行会计委派制（会计委派制是把会计人员从企事业单位中独立出来，由国家对所有会计人员实行统一委派分级管理，会计人员代表国家对单位的经济活动实施直接监督单位负责人不得干预会计人员工作的一种管理体制）逐步地、适时地在中央和地方成立负责会计管理和会计人员委派工作的机构，将会计人员从企业中独立出来。只有在会计人员不直接接受企业负责人的直接领导的情况下，才能保持相对独立性，依照《会计法》履行会计人员的职责忠于职守、依法办事、坚持真理、维护财经纪律充分发挥会计监督的作用。
当前，我国在一些地区进行了国库集中支付的改革试点，取得了一定的经验和成绩。通过国库集中支付，改变资金的管理方式、支付方式，硬化了预算管理，在提高财政资金使用效益的同时，使腐败行为失去了滋生的土壤。这一政策将推广到各地。我们要在实践中不断探索新办法、新思路来指导我们的会计工作和规范我们的会计行业。总之，要依法加强会计管理、提高会计服务水平是一项艰巨而复杂的工作。在新形势下，我们只有不断加强会计队伍的建设和管理，不断规范会计工作，加强会计立法和加大执法力度，提高会计工作质量，真正做到朱熔基总理在视察上海会计学院时提出的“诚信为本、操守为重、遵循准则、不作假帐”。只有这样，才能做到加强管理、提高会计服务水平，使会计人员更好的为我国的经济建设服务。
作者简介：李秀玲，昆明市晋宁县财政局办公室副主任、监察科长。2003年毕业于云南财贸学院，迄今在新华网等发表评论文章、论文三十余篇。有论文收入云南省财政厅会计论文集等多种论文集。
国务院
实验动物管理条例(附英文)
1988年11月14日，国务院
第一章 总 则
第一条 为了加强实验动物的管理工作，保证实验动物质量，适应科学研究、经济建设和社会发展的需要，制定本条例。
第二条 本条例所称实验动物，是指经人工饲育，对其携带的微生物实行控制，遗传背景明确或者来源清楚的，用于科学研究、教学、生产、检定以及其他科学实验的动物。
第三条 本条例适用于从事实验动物的研究、保种、饲育、供应、应用、管理和监督的单位和个人。
第四条 实验动物的管理，应当遵循统一规划、合理分工，有利于促进实验动物科学研究和应用的原则。
第五条 国家科学技术委员会主管全国实验动物工作。
省、自治区、直辖市科学技术委员会主管本地区的实验动物工作。
国务院各有关部门负责管理本部门的实验动物工作。
第六条 国家实行实验动物的质量监督和质量合格认证制度。具体办法由国家科学技术委会另行制定。
第七条 实验动物遗传学、微生物学、营养学和饲育环境等方面的国家标准由国家技术监督局制定。
第二章 实验动物的饲育管理
第八条 从事实验动物饲育工作的单位，必须根据遗传学、微生物学、营养学和饲育环境方面的标准，定期对实验动物进行质量监测。各项作业过程和监测数据应有完整、准确的记录，并建立统计报告制度。
第九条 实验动物的饲育室、实验室应设在不同区域，并进行严格隔离。
实验动物饲育室、实验室要有科学的管理制度和操作规程。
第十条 实验动物的保种、饲育应采用国内或国外认可的品种、品系，并持有效的合格证书。
第十一条 实验动物必须按照不同来源，不同品种、品系和不同的实验目的，分开饲养。
第十二条 实验动物分为四级：一级，普通动物；二级，清洁动物；三级，无特定病原体动物；四级，无菌动物。
对不同等级的实验动物，应当按照相应的微生物控制标准进行管理。
第十三条 实验动物必须饲喂质量合格的全价饲料。霉烂、变质、虫蛀、污染的饲料，不得用于饲喂实验动物。直接用作饲料的蔬菜、水果等，要经过清洗消毒，并保持新鲜。
第十四条 一级实验动物的饮水，应当符合城市生活饮水的卫生标准。二、三、四级实验动物的饮水，应当符合城市生活饮水的卫生标准并经灭菌处理。
第十五条 实验动物的垫料应当按照不同等级实验动物的需要，进行相应处理，达到清洁、干燥、吸水、无毒、无虫、无感染源、无污染。
第三章 实验动物的检疫和传染病控制
第十六条 对引入的实验动物，必须进行隔离检疫。
为补充种源或开发新品种而捕捉的野生动物，必须在当地进行隔离检疫，并取得动物检疫部门出具的证明。野生动物运抵实验动物处所，需经再次检疫，方可进入实验动物饲育室。
第十七条 对必须进行预防接种的实验动物，应当根据实验要求或者按照《家畜家禽防疫条例》的有关规定，进行预防接种，但用作生物制品原料的实验动物除外。
第十八条 实验动物患病死亡的，应当及时查明原因，妥善处理，并记录在案。
实验动物患有传染性疾病的，必须立即视情况分别予以销毁或者隔离治疗。对可能被传染的实验动物，进行紧急预防接种，对饲育室内外可能被污染的区域采取严格消毒措施，并报告上级实验动物管理部门和当地动物检疫、卫生防疫单位，采取紧急预防措施，防止疫病蔓延。
第四章 实验动物的应用
第十九条 应用实验动物应当根据不同的实验目的，选用相应的合格实验动物。申报科研课题和鉴定科研成果，应当把应用合格实验动物作为基本条件。应用不合格实验动物取得的检定或者安全评价结果无效，所生产的制品不得使用。
第二十条 供应用的实验动物应当具备下列完整的资料：
（一）品种、品系及亚系的确切名称；
（二）遗传背景或其来源；
（三）微生物检测状况；
（四）合格证书；
（五）饲育单位负责人签名。
无上述资料的实验动物不得应用。
第二十一条 实验动物的运输工作应当有专人负责。实验动物的装运工具应当安全、可靠。不得将不同品种、品系或者不同等级的实验动物混合装运。
第五章 实验动物的进口与出口管理
第二十二条 从国外进口作为原种的实验动物，应附有饲育单位负责人签发的品系和亚系名称以及遗传和微生物状况等资料。
无上述资料的实验动物不得进口和应用。
第二十三条 实验动物工作单位从国外进口实验动物原种，必须向国家科学技术委员会指定的保种、育种质量监控单位登记。
第二十四条 出口实验动物，必须报国家科学技术委员会审批。经批准后，方可办理出口手续。
出口应用国家重点保护的野生动物物种开发的实验动物，必须按照国家的有关规定，取得出口许可证后，方可办理出口手续。
第二十五条 进口、出口实验动物的检疫工作，按照《中华人民共和国进出口动植物检疫条例》的规定办理。
第六章 从事实验动物工作的人员
第二十六条 实验动物工作单位应当根据需要，配备科技人员和经过专业培训的饲育人员。各类人员都要遵守实验动物饲育管理的各项制度，熟悉、掌握操作规程。
第二十七条 地方各级实验动物工作的主管部门，对从事实验动物工作的各类人员，应当逐步实行资格认可制度。
第二十八条 实验动物工作单位对直接接触实验动物的工作人员，必须定期组织体格检查。对患有传染性疾病，不宜承担所做工作的人员，应当及时调换工作。
第二十九条 从事实验动物工作的人员对实验动物必须爱护，不得戏弄或虐待。
第七章 奖励与处罚
第三十条 对长期从事实验动物饲育管理，取得显著成绩的单位或者个人，由管理实验动物工作的部门给予表彰或奖励。
第三十一条 对违反本条例规定的单位，由管理实验动物工作的部门视情节轻重，分别给予警告、限期改进、责令关闭的行政处罚。
第三十二条 对违反本条例规定的有关工作人员，由其所在单位视情节轻重，根据国家有关规定，给予行政处分。
第八章 附 则
第三十三条 省、自治区、直辖市人民政府和国务院有关部门，可以根据本条例，结合具体情况，制定实施办法。
军队系统的实验动物管理工作参照本条例执行。
第三十四条 本条例由国家科学技术委员会负责解释。
第三十五条 本条例自发布之日起施行。
REGULATIONS FOR THE ADMINISTRATION OF AFFAIRS CONCERNING EX-PERIMENTAL ANIMALS
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
REGULATIONS FOR THE ADMINISTRATION OF AFFAIRS CONCERNING EX-
PERIMENTAL ANIMALS
(Approved by the State Council on October 31, 1988 and promulgated
by Decree No. 2 of the State Science and Technology Commission on November
14, 1988)
Chapter I General Provisions
Article 1
These Regulations are formulated for the purpose of strengthening the
administration of and guaranteeing the quality of experimental animals so
as to meet the needs of scientific research, economic construction and
social development.
Article 2
The term "experimental animals" used in these Regulations refers to
animals which are artificially fed and bred, the micro-organisms on or in
whose bodies are kept under control, whose genetic backgrounds are
definite or whose sources are clear, and which are to be used in
scientific research, teaching, production, examination and verification
and other scientific experiments.
Article 3
These Regulations shall apply to units and individuals that are engaged in
the research in, and the conservative of breeds, feeding and breeding,
supply, use, administration and supervision of experimental animals.
Article 4
The administration of experimental animals shall be guided by the
principle of unified planning, rational division of work and being
beneficial to the promotion of the scientific research in, and the
utilization of, experimental animals.
Article 5
The State Science and Technology Commission shall be in charge of the work
throughout China with respect to experimental animals.
The science and technology commissions of the provinces, autonomous
regions and municipalities directly under the Central Government shall be
in charge of the work in their respective regions with respect to
experimental animals.
The various departments under the State Council of the People's Republic
of China shall be in charge of the administration of the work in their
respective departments with respect to experimental animals.
Article 6
The State shall institute a system of supervision over the quality of
experimental animals and of attestation of the up-to-standard quality of
experimental animals. The specific procedures in this respect shall be
separately formulated by the State Science and Technology Commission.
Article 7
The national standards in respect of genetics, microbiology, nutriology
and the feeding and breeding environment concerning experimental animals
shall be formulated by the State Bureau of Technology Supervision.
Chapter II The Administration of the Feeding and Breeding of Ex- perimental Animals
Article 8
Units that are engaged in the work of feeding and breeding experimental
animals shall, in accordance with the standards in respect of genetics,
microbiology, nutriology and the feeding and breeding environment,
exercise regular quality monitoring over experimental animals.
Comprehensive and accurate records shall be kept of the various work
processes and of the data derived from the monitoring and a statistical
report system shall be established.
Article 9
Feeding and breeding rooms and laboratories for experimental animals shall
be built in different areas and each shall be kept in strict isolation.
There shall be scientific management systems and operating rules for
feeding and breeding rooms and laboratories for experimental animals.
Article 10
With respect to the conservation of breeds and the feeding and breeding of
experimental animals, breeds and strains of breeds that are domestically
or internationally approved shall be adopted, with certificates attesting
their being up to standard.
Article 11
Experimental animals shall be fed separately in accordance with their
different sources, different breeds, different strains of breeds and
different experimental purposes.
Article 12
Experimental animals shall be fed with wholesome feed that is up to
standard in quality, animals, the second, clean animals, the third,
animals carrying no specific pathogens and the fourth, animals carrying no
bacteria.
Experimental animals of different classes shall be administered in
accordance with the corresponding standards for controlling micro-
organisms.
Article 13
Experimental animals shall be fed with wholesome feed that is up to
standard in quality. No feed that has become mouldy and rotten, or
deteriorated in quality, or moth-eaten or polluted may be used for feeding
experimental animals. Green vegetables and fruit that are to be fed
directly to experimental animals shall be washed clean and sterilized and
shall be kept fresh.
Article 14
The drinking water for experimental animals of the first class shall
measure up to the hygiene standards of urban drinking water. The drinking
water for experimental animals of the second, third and fourth classes
shall measure up to the hygiene standards of urban drinking water and
undergo treatment to kill bacteria.
Article 15
The cushioning materials for experimental animals shall, based on the
needs of different classes of experimental animals, be treated accordingly
so that they shall be clean, dry, absorptive of water, poison-free, pest-
free, infection-free and pollution-free.
Chapter III The Quarantine of Experimental Animals and the Control of Their Infectious Diseases
Article 16
Experimental animals that are newly introduced shall be subject to
quarantine in isolation. Wild animals that are captured for the purpose of
supplementing the sources of breeds or developing new breeds shall be
subject to quarantine in isolation in the very localities where they are
captured and a certificate to that effect issued by the animal quarantine
department shall be obtained. When a wild animal is carried to the place
where experimental animals are kept, it shall be subject to quarantine
once again before it is allowed into a feeding and breeding room for
experimental animals.
Article 17
Experimental animals that must take preventive inoculations shall, in
accordance with the requirements of experiments or with the relevant
provisions of the Regulations for the Immunization of Poultry and Other
Domestic Animals, undergo such inoculations, with the exception of those
experimental animals that are to be used as materials for biological
products.
Article 18
When an experimental animal dies of an illness, the cause shall be
investigated and ascertained in good time, and the case shall be properly
handled and kept on file. When an experimental animal contracts an
infectious disease, it shall, depending on the circumstances, be destroyed
or given medical treatment in isolation immediately. Experimental animals
that are likely to be infected shall undergo emergency preventive
inoculations. Strict sterilization measures shall be taken for areas
inside and outside the feeding and breeding room and the case shall be
reported to the higher authority for the administration of experimental
animals and to the local animal quarantine and epidemic prevention unit so
that emergency preventive measures shall be taken to prevent the spread of
the disease.
Chapter IV The Utilization of Experimental Animals
Article 19
In the utilization of experimental animals, only the related ones that are
up to standard shall be selected in accordance with the different purposes
of the respective experiments. The use of up-to-standard experimental
animals shall be taken as one of the basic requirements in the research
projects submitted for approval and in assessing the results of such
projects. If experimental animals that come short of standard are used,
the results of examination and safety assessment thus obtained shall be
null and void and the products thus made shall not be used.
Article 20
With respect to an experimental animal that is to be utilized, the
following comprehensive data shall be required:
1) the exact names of the breed, strain and subline;
2) its genetic background or its source;
3) the state concerning the examination of the micro-organisms it carries;
4) a certificate attesting its being up to standard; and
5) the signature of the person in charge of the feeding and breeding unit.
In default of the aforesaid data, no experimental animals may be used.
Article 21
The transport of experimental animals shall be put in the charge of
persons specially appointed therefor. The means of transport for
experimental animals shall be safe and reliable. No experimental animals
of different breeds, strains or sublines may be mixed together in
transportation.
Chapter V Administration of the Import and Export of Experimental Animals
Article 22
An experimental animal that is imported from abroad as an element breed
shall be accompanied by data duly signed by the person in charge of the
feeding and breeding unit, concerning the names of the breed and the
strain and the information concerning its heredity and the micro-organisms
it carries.
In default of the aforesaid data, no experimental animals may be imported
or used.
Article 23
When importing from abroad experimental animals as element breeds, units
dealing with experimental animals shall register with the unit designated
by the State Science and Technology Commission for the conservation of
breeds, breeding and quality control with respect to the said animals.
Article 24
The export of experimental animals shall be subject to examination and
approval by the State Science and Technology Commission. The export
procedures shall be handled only after such approval has been obtained.
With respect to the export of experimental animals developed from using
wild animals that enjoy the priority of State protection, the export
procedures shall be handled only after an export licence has been obtained
in accordance with the pertinent provisions of the State.
Article 25
The quarantine of import and export experimental animals shall be handled
in accordance with the provisions of the Regulations of the People's
Republic of China Concerning the Quarantine of Import and Export of
Animals and Plants.
Chapter VI Personnel Dealing with Experimental Animals
Article 26
Units dealing with experimental animals shall, according to the needs, be
staffed with technical personnel and specially trained personnel for the
feeding and breeding thereof. Personnel of various kinds shall all abide
by the various rules and regulations concerning the administration of the
feeding and breeding of experimental animals and shall be acquainted with,
and have a good mastery of, the operating rules.
Article 27
Competent authorities at various levels in various localities in charge of
the work with respect to experimental animals shall gradually institute a
qualifying system for personnel of various kinds dealing with experimental
animals.
Article 28
Units dealing with experimental animals shall regularly organize physical
check-ups for the working personnel who are in direct contact with
experimental animals. Those who have contracted infectious diseases and
are no longer suitable for their jobs shall be transferred in good time.
Article 29
Personnel dealing with experimental animals shall protect these animals
and may not play with or maltreat them.
Chapter VII Rewards and Penalties
Article 30
Units and individuals that are long engaged in the feeding and breeding
and administration of experimental animals and have scored remarkable
achievements shall be praised or rewarded by the department in charge of
the administration of the work with respect to experimental animals.
Article 31
With respect to units that violate the provisions of these Regulations,
the department in charge of the administration of the work with respect to
experimental animals shall, in accordance with the seriousness of the
cases, impose on them such administrative sanctions as giving a warning,
setting a deadline for them to improve their work or ordering them to
close down.
Article 32
Working personnel concerned who violate the provisions of these
Regulations shall be given administrative sanctions by the units where
they belong in accordance with the seriousness of the cases and with the
pertinent provisions of the State.
Chapter VIII Supplementary Provisions
Article 33
The people's governments of the provinces, autonomous regions and
municipalities directly under the Central Government and the departments
concerned under the State Council of the People's Republic of China may,
in accordance with these Regulations and in line with the actualities,
formulate procedures of implementation. The administration of the work
with respect to experimental animals in the armed forces shall be governed
with reference to these Regulations.
Article 34
The State Science and Technology Commission shall be responsible for the
interpretation of these Regulations.
Article 35
These Regulations shall go into effect as of the date of promulgation.
昆明市晋宁县财政局 李秀玲
随着我国经济体制改革的不断深入，会计制度本身也在不断修改和完善，两则两制的实施和各项具体准则的逐步出台对会计人员的要求也越来越高。会计工作是一项具有很强政策性、原则性和专业性的工作，在经济业务日趋复杂、会计改革不断深入的情况下，诸多因素导致会计信息的不真实。例如会计人员的整体素质不高、单位的内部控制不完善或者有制度不执行，使制度形同虚设、会计人员受物质利益的诱惑而主观作假……
如何使会计人员在经济社会发展的今天依法理财、坚持诚信越来越成为人们关注的焦点。本文试就如何进一步加强会计管理、提高会计服务水平提几点措施和建议：
一、 提高会计人员的专业素质
会计工作是一项具有很强政策性、原则性和专业性的工作，在经济业务日趋复杂、会计改革不断深入的情况下，会计人员的整体素质不高将极大的影响会计工作的开展。由于会计人员的年龄层次老化、知识结构不均衡，导致他们在实际工作中对《会计法》、《企业会计制度》、《企业会计准则》把握不好，在工作中遇到新情况、新问题时，对使用的核算方法、核算原则无法掌握，或者根本不按制度进行，只是凭经验凭感觉去处理，具有较强的主观随意性。这样在实际操作中，就会产生曲解会计科目的含义、数字书写错误、会计估计错误等一系列不应有的错误，使会计信息不能如实反映企业的财务状况、经营成果及现金流量。所以提高会计人员的专业素质尤为重要。在提高素质方面，笔者认为：首先应对会计人员进行系统的会计知识培训。会计工作是一项实际操作性很强的工作，要做好会计工作，必须具有较系统的专业知识。其次，组织专门的《会计法》、《企业会计制度》、《企业会计准则》的培训，因为制度和准则也是在实际操作中不断完善和健全的，如果不经常对制度和准则进行学习，在实际处理会计业务时就会出现偏差，甚至错误，所以，我们要经常组织对《会计法》、《企业会计制度》、《企业会计准则》的培训，使会计人员在实际工作中严格按照《会计法》、《企业会计制度》、《企业会计准则》的规定来处理业务。最后，单位应该对会计人员的工作进行定期和不定期的抽查，发现问题及时解决，做到防微杜渐。
二、提高会计人员的思想素质
受市场经济条件下各种物质利益的诱惑，一部分会计人员丧失了基本的职业准则，他们把诚信理念抛之脑后，做假账，损坏了国家和集体的利益。如何让会计人员从主观上严格要求自己，抵御各种诱惑，树立良好形象，提高自身修养？笔者认为在加强会计人员专业素质的同时，还应对会计人员的职业道德进行规范，使会计人员树立正确的人生观和价值观。加强会计人员的思想教育，使会计人员真正认识到会计工作是一项神圣的职业。让会计人员认真学习毛泽东思想、邓小平理论、江泽民同志“三个代表”重要思想，使他们深刻认识到会计工作的重要性，忠心地维护国家和人民的利益。在职业道德建设中，制定行业性的职业道德规范不断提高会计人员的思想素质、服务意识，力求做到政策上不违背原则，客观上符合实际，思想上保持一致，打造一支素质高、业务强、职业责任感强的会计队伍。
三、建立内部的奖惩制度和监督制度
一方面建立严格的奖惩制度。制度规定会计人员可以做什么，不可以做什么，用制度管人。司法部门正在探索用廉政保证金来确保司法公正。这一做法，会计行业也可以搞，好的东西就要借鉴，只要它可以帮助我们理好财，当好家。小到单位，大到行业，奖惩制度的建立将有利于避免违法违纪行为，同时提高工作效率。
另一方面建立监督制度。目前，我国既有代表国家利益的财政、审计、税务等国家监督机关，也有会计师事务所、审计师事务所等履行社会监督职能的社会中介机构。所以，建立有效的监督制度可以使权力受到制衡，减少造假现象已迫在眉睫。通过监督，使会计工作更趋于制度化；通过监督，可以有效地预防和治理腐败。实践中，建立有效的监督机制还需要充分发挥职工代表大会、监事会的作用，使会计人员真正履行好会计职能，从而提高整个会计行业的服务水平。
四、完善《会计法》和加大执法力度
我国实行市场经济的时间不长，市场经济的发展要求有相关法律来规范，《会计法》的产生正是市场经济的需要。但是《会计法》存在一些不健全的地方，缺乏一定的可操作性。例如：《会计法》规定单位负责人的义务一方面是支持会计人员会计机构的工作，另一方面单位负责人不得干涉会计机构会计人员依法行使职权。但在实际工作中单位负责人干涉会计机构、会计人员工作行使职权的现象并不少见。这种情况下，会计职能表现不出来，会计职能成了领导的个人意志，这完全背离了立法者的本意。会计人员和会计机构的合法权益没有真正得到保障。而从执法角度：对会计信息失真的单位和个人的惩罚力度不够。例如：在例行的财务大检查中，对查出的违法违纪问题大多采取大事化小、小事化了的处理方法，使违法违纪的单位及负责人逍遥法外，同时对诚实守信的守法者带来了负面影响。《会计法》是我国规范和约束会计行为的最高法律。会计人员要加强对《会计法》的学习，使自己在进行会计工作的过程中依据《会计法》进行会计处理和核算。《会计法》中对违法会计人员的惩罚其力度是不够的。我们在会计立法中，应对《会计法》的部分原则性规定予以细致化，同时不断探索和出台相关配套措施，使单位领导、会计机构、会计人员三者形成一种良性的法律互动模式，在该模式中，三者均以法律为行为准则。其次，在执法过程中，对违反财经法规的现象要严格惩处，对造假的人员要依据有关法律法规依法追究责任。要做到执法必严，违法必究、责任明确。只有让造假者得不偿失、让诚实守信者得到应有的保护，才能为提高会计诚信度奠定良好的社会基础。
五、营造会计人员独立的格局
会计人员既是管理者，必须维护本单位的利益，同时又要国家利益的立场履行监督职责，维护国家利益。在这两种利益冲突的情况下，会计人员难以作出决定。所以应加强会计体制改革，实行会计委派制（会计委派制是把会计人员从企事业单位中独立出来，由国家对所有会计人员实行统一委派分级管理，会计人员代表国家对单位的经济活动实施直接监督单位负责人不得干预会计人员工作的一种管理体制）逐步地、适时地在中央和地方成立负责会计管理和会计人员委派工作的机构，将会计人员从企业中独立出来。只有在会计人员不直接接受企业负责人的直接领导的情况下，才能保持相对独立性，依照《会计法》履行会计人员的职责忠于职守、依法办事、坚持真理、维护财经纪律充分发挥会计监督的作用。
当前，我国在一些地区进行了国库集中支付的改革试点，取得了一定的经验和成绩。通过国库集中支付，改变资金的管理方式、支付方式，硬化了预算管理，在提高财政资金使用效益的同时，使腐败行为失去了滋生的土壤。这一政策将推广到各地。我们要在实践中不断探索新办法、新思路来指导我们的会计工作和规范我们的会计行业。总之，要依法加强会计管理、提高会计服务水平是一项艰巨而复杂的工作。在新形势下，我们只有不断加强会计队伍的建设和管理，不断规范会计工作，加强会计立法和加大执法力度，提高会计工作质量，真正做到朱熔基总理在视察上海会计学院时提出的“诚信为本、操守为重、遵循准则、不作假帐”。只有这样，才能做到加强管理、提高会计服务水平，使会计人员更好的为我国的经济建设服务。
作者简介：李秀玲，昆明市晋宁县财政局办公室副主任、监察科长。2003年毕业于云南财贸学院，迄今在新华网等发表评论文章、论文三十余篇。有论文收入云南省财政厅会计论文集等多种论文集。
实验动物管理条例(附英文)
实验动物管理条例(附英文)
1988年11月14日，国务院
第一章 总 则
第一条 为了加强实验动物的管理工作，保证实验动物质量，适应科学研究、经济建设和社会发展的需要，制定本条例。
第二条 本条例所称实验动物，是指经人工饲育，对其携带的微生物实行控制，遗传背景明确或者来源清楚的，用于科学研究、教学、生产、检定以及其他科学实验的动物。
第三条 本条例适用于从事实验动物的研究、保种、饲育、供应、应用、管理和监督的单位和个人。
第四条 实验动物的管理，应当遵循统一规划、合理分工，有利于促进实验动物科学研究和应用的原则。
第五条 国家科学技术委员会主管全国实验动物工作。
省、自治区、直辖市科学技术委员会主管本地区的实验动物工作。
国务院各有关部门负责管理本部门的实验动物工作。
第六条 国家实行实验动物的质量监督和质量合格认证制度。具体办法由国家科学技术委会另行制定。
第七条 实验动物遗传学、微生物学、营养学和饲育环境等方面的国家标准由国家技术监督局制定。
第二章 实验动物的饲育管理
第八条 从事实验动物饲育工作的单位，必须根据遗传学、微生物学、营养学和饲育环境方面的标准，定期对实验动物进行质量监测。各项作业过程和监测数据应有完整、准确的记录，并建立统计报告制度。
第九条 实验动物的饲育室、实验室应设在不同区域，并进行严格隔离。
实验动物饲育室、实验室要有科学的管理制度和操作规程。
第十条 实验动物的保种、饲育应采用国内或国外认可的品种、品系，并持有效的合格证书。
第十一条 实验动物必须按照不同来源，不同品种、品系和不同的实验目的，分开饲养。
第十二条 实验动物分为四级：一级，普通动物；二级，清洁动物；三级，无特定病原体动物；四级，无菌动物。
对不同等级的实验动物，应当按照相应的微生物控制标准进行管理。
第十三条 实验动物必须饲喂质量合格的全价饲料。霉烂、变质、虫蛀、污染的饲料，不得用于饲喂实验动物。直接用作饲料的蔬菜、水果等，要经过清洗消毒，并保持新鲜。
第十四条 一级实验动物的饮水，应当符合城市生活饮水的卫生标准。二、三、四级实验动物的饮水，应当符合城市生活饮水的卫生标准并经灭菌处理。
第十五条 实验动物的垫料应当按照不同等级实验动物的需要，进行相应处理，达到清洁、干燥、吸水、无毒、无虫、无感染源、无污染。
第三章 实验动物的检疫和传染病控制
第十六条 对引入的实验动物，必须进行隔离检疫。
为补充种源或开发新品种而捕捉的野生动物，必须在当地进行隔离检疫，并取得动物检疫部门出具的证明。野生动物运抵实验动物处所，需经再次检疫，方可进入实验动物饲育室。
第十七条 对必须进行预防接种的实验动物，应当根据实验要求或者按照《家畜家禽防疫条例》的有关规定，进行预防接种，但用作生物制品原料的实验动物除外。
第十八条 实验动物患病死亡的，应当及时查明原因，妥善处理，并记录在案。
实验动物患有传染性疾病的，必须立即视情况分别予以销毁或者隔离治疗。对可能被传染的实验动物，进行紧急预防接种，对饲育室内外可能被污染的区域采取严格消毒措施，并报告上级实验动物管理部门和当地动物检疫、卫生防疫单位，采取紧急预防措施，防止疫病蔓延。
第四章 实验动物的应用
第十九条 应用实验动物应当根据不同的实验目的，选用相应的合格实验动物。申报科研课题和鉴定科研成果，应当把应用合格实验动物作为基本条件。应用不合格实验动物取得的检定或者安全评价结果无效，所生产的制品不得使用。
第二十条 供应用的实验动物应当具备下列完整的资料：
（一）品种、品系及亚系的确切名称；
（二）遗传背景或其来源；
（三）微生物检测状况；
（四）合格证书；
（五）饲育单位负责人签名。
无上述资料的实验动物不得应用。
第二十一条 实验动物的运输工作应当有专人负责。实验动物的装运工具应当安全、可靠。不得将不同品种、品系或者不同等级的实验动物混合装运。
第五章 实验动物的进口与出口管理
第二十二条 从国外进口作为原种的实验动物，应附有饲育单位负责人签发的品系和亚系名称以及遗传和微生物状况等资料。
无上述资料的实验动物不得进口和应用。
第二十三条 实验动物工作单位从国外进口实验动物原种，必须向国家科学技术委员会指定的保种、育种质量监控单位登记。
第二十四条 出口实验动物，必须报国家科学技术委员会审批。经批准后，方可办理出口手续。
出口应用国家重点保护的野生动物物种开发的实验动物，必须按照国家的有关规定，取得出口许可证后，方可办理出口手续。
第二十五条 进口、出口实验动物的检疫工作，按照《中华人民共和国进出口动植物检疫条例》的规定办理。
第六章 从事实验动物工作的人员
第二十六条 实验动物工作单位应当根据需要，配备科技人员和经过专业培训的饲育人员。各类人员都要遵守实验动物饲育管理的各项制度，熟悉、掌握操作规程。
第二十七条 地方各级实验动物工作的主管部门，对从事实验动物工作的各类人员，应当逐步实行资格认可制度。
第二十八条 实验动物工作单位对直接接触实验动物的工作人员，必须定期组织体格检查。对患有传染性疾病，不宜承担所做工作的人员，应当及时调换工作。
第二十九条 从事实验动物工作的人员对实验动物必须爱护，不得戏弄或虐待。
第七章 奖励与处罚
第三十条 对长期从事实验动物饲育管理，取得显著成绩的单位或者个人，由管理实验动物工作的部门给予表彰或奖励。
第三十一条 对违反本条例规定的单位，由管理实验动物工作的部门视情节轻重，分别给予警告、限期改进、责令关闭的行政处罚。
第三十二条 对违反本条例规定的有关工作人员，由其所在单位视情节轻重，根据国家有关规定，给予行政处分。
第八章 附 则
第三十三条 省、自治区、直辖市人民政府和国务院有关部门，可以根据本条例，结合具体情况，制定实施办法。
军队系统的实验动物管理工作参照本条例执行。
第三十四条 本条例由国家科学技术委员会负责解释。
第三十五条 本条例自发布之日起施行。
REGULATIONS FOR THE ADMINISTRATION OF AFFAIRS CONCERNING EX-PERIMENTAL ANIMALS
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
REGULATIONS FOR THE ADMINISTRATION OF AFFAIRS CONCERNING EX-
PERIMENTAL ANIMALS
(Approved by the State Council on October 31, 1988 and promulgated
by Decree No. 2 of the State Science and Technology Commission on November
14, 1988)
Chapter I General Provisions
Article 1
These Regulations are formulated for the purpose of strengthening the
administration of and guaranteeing the quality of experimental animals so
as to meet the needs of scientific research, economic construction and
social development.
Article 2
The term "experimental animals" used in these Regulations refers to
animals which are artificially fed and bred, the micro-organisms on or in
whose bodies are kept under control, whose genetic backgrounds are
definite or whose sources are clear, and which are to be used in
scientific research, teaching, production, examination and verification
and other scientific experiments.
Article 3
These Regulations shall apply to units and individuals that are engaged in
the research in, and the conservative of breeds, feeding and breeding,
supply, use, administration and supervision of experimental animals.
Article 4
The administration of experimental animals shall be guided by the
principle of unified planning, rational division of work and being
beneficial to the promotion of the scientific research in, and the
utilization of, experimental animals.
Article 5
The State Science and Technology Commission shall be in charge of the work
throughout China with respect to experimental animals.
The science and technology commissions of the provinces, autonomous
regions and municipalities directly under the Central Government shall be
in charge of the work in their respective regions with respect to
experimental animals.
The various departments under the State Council of the People's Republic
of China shall be in charge of the administration of the work in their
respective departments with respect to experimental animals.
Article 6
The State shall institute a system of supervision over the quality of
experimental animals and of attestation of the up-to-standard quality of
experimental animals. The specific procedures in this respect shall be
separately formulated by the State Science and Technology Commission.
Article 7
The national standards in respect of genetics, microbiology, nutriology
and the feeding and breeding environment concerning experimental animals
shall be formulated by the State Bureau of Technology Supervision.
Chapter II The Administration of the Feeding and Breeding of Ex- perimental Animals
Article 8
Units that are engaged in the work of feeding and breeding experimental
animals shall, in accordance with the standards in respect of genetics,
microbiology, nutriology and the feeding and breeding environment,
exercise regular quality monitoring over experimental animals.
Comprehensive and accurate records shall be kept of the various work
processes and of the data derived from the monitoring and a statistical
report system shall be established.
Article 9
Feeding and breeding rooms and laboratories for experimental animals shall
be built in different areas and each shall be kept in strict isolation.
There shall be scientific management systems and operating rules for
feeding and breeding rooms and laboratories for experimental animals.
Article 10
With respect to the conservation of breeds and the feeding and breeding of
experimental animals, breeds and strains of breeds that are domestically
or internationally approved shall be adopted, with certificates attesting
their being up to standard.
Article 11
Experimental animals shall be fed separately in accordance with their
different sources, different breeds, different strains of breeds and
different experimental purposes.
Article 12
Experimental animals shall be fed with wholesome feed that is up to
standard in quality, animals, the second, clean animals, the third,
animals carrying no specific pathogens and the fourth, animals carrying no
bacteria.
Experimental animals of different classes shall be administered in
accordance with the corresponding standards for controlling micro-
organisms.
Article 13
Experimental animals shall be fed with wholesome feed that is up to
standard in quality. No feed that has become mouldy and rotten, or
deteriorated in quality, or moth-eaten or polluted may be used for feeding
experimental animals. Green vegetables and fruit that are to be fed
directly to experimental animals shall be washed clean and sterilized and
shall be kept fresh.
Article 14
The drinking water for experimental animals of the first class shall
measure up to the hygiene standards of urban drinking water. The drinking
water for experimental animals of the second, third and fourth classes
shall measure up to the hygiene standards of urban drinking water and
undergo treatment to kill bacteria.
Article 15
The cushioning materials for experimental animals shall, based on the
needs of different classes of experimental animals, be treated accordingly
so that they shall be clean, dry, absorptive of water, poison-free, pest-
free, infection-free and pollution-free.
Chapter III The Quarantine of Experimental Animals and the Control of Their Infectious Diseases
Article 16
Experimental animals that are newly introduced shall be subject to
quarantine in isolation. Wild animals that are captured for the purpose of
supplementing the sources of breeds or developing new breeds shall be
subject to quarantine in isolation in the very localities where they are
captured and a certificate to that effect issued by the animal quarantine
department shall be obtained. When a wild animal is carried to the place
where experimental animals are kept, it shall be subject to quarantine
once again before it is allowed into a feeding and breeding room for
experimental animals.
Article 17
Experimental animals that must take preventive inoculations shall, in
accordance with the requirements of experiments or with the relevant
provisions of the Regulations for the Immunization of Poultry and Other
Domestic Animals, undergo such inoculations, with the exception of those
experimental animals that are to be used as materials for biological
products.
Article 18
When an experimental animal dies of an illness, the cause shall be
investigated and ascertained in good time, and the case shall be properly
handled and kept on file. When an experimental animal contracts an
infectious disease, it shall, depending on the circumstances, be destroyed
or given medical treatment in isolation immediately. Experimental animals
that are likely to be infected shall undergo emergency preventive
inoculations. Strict sterilization measures shall be taken for areas
inside and outside the feeding and breeding room and the case shall be
reported to the higher authority for the administration of experimental
animals and to the local animal quarantine and epidemic prevention unit so
that emergency preventive measures shall be taken to prevent the spread of
the disease.
Chapter IV The Utilization of Experimental Animals
Article 19
In the utilization of experimental animals, only the related ones that are
up to standard shall be selected in accordance with the different purposes
of the respective experiments. The use of up-to-standard experimental
animals shall be taken as one of the basic requirements in the research
projects submitted for approval and in assessing the results of such
projects. If experimental animals that come short of standard are used,
the results of examination and safety assessment thus obtained shall be
null and void and the products thus made shall not be used.
Article 20
With respect to an experimental animal that is to be utilized, the
following comprehensive data shall be required:
1) the exact names of the breed, strain and subline;
2) its genetic background or its source;
3) the state concerning the examination of the micro-organisms it carries;
4) a certificate attesting its being up to standard; and
5) the signature of the person in charge of the feeding and breeding unit.
In default of the aforesaid data, no experimental animals may be used.
Article 21
The transport of experimental animals shall be put in the charge of
persons specially appointed therefor. The means of transport for
experimental animals shall be safe and reliable. No experimental animals
of different breeds, strains or sublines may be mixed together in
transportation.
Chapter V Administration of the Import and Export of Experimental Animals
Article 22
An experimental animal that is imported from abroad as an element breed
shall be accompanied by data duly signed by the person in charge of the
feeding and breeding unit, concerning the names of the breed and the
strain and the information concerning its heredity and the micro-organisms
it carries.
In default of the aforesaid data, no experimental animals may be imported
or used.
Article 23
When importing from abroad experimental animals as element breeds, units
dealing with experimental animals shall register with the unit designated
by the State Science and Technology Commission for the conservation of
breeds, breeding and quality control with respect to the said animals.
Article 24
The export of experimental animals shall be subject to examination and
approval by the State Science and Technology Commission. The export
procedures shall be handled only after such approval has been obtained.
With respect to the export of experimental animals developed from using
wild animals that enjoy the priority of State protection, the export
procedures shall be handled only after an export licence has been obtained
in accordance with the pertinent provisions of the State.
Article 25
The quarantine of import and export experimental animals shall be handled
in accordance with the provisions of the Regulations of the People's
Republic of China Concerning the Quarantine of Import and Export of
Animals and Plants.
Chapter VI Personnel Dealing with Experimental Animals
Article 26
Units dealing with experimental animals shall, according to the needs, be
staffed with technical personnel and specially trained personnel for the
feeding and breeding thereof. Personnel of various kinds shall all abide
by the various rules and regulations concerning the administration of the
feeding and breeding of experimental animals and shall be acquainted with,
and have a good mastery of, the operating rules.
Article 27
Competent authorities at various levels in various localities in charge of
the work with respect to experimental animals shall gradually institute a
qualifying system for personnel of various kinds dealing with experimental
animals.
Article 28
Units dealing with experimental animals shall regularly organize physical
check-ups for the working personnel who are in direct contact with
experimental animals. Those who have contracted infectious diseases and
are no longer suitable for their jobs shall be transferred in good time.
Article 29
Personnel dealing with experimental animals shall protect these animals
and may not play with or maltreat them.
Chapter VII Rewards and Penalties
Article 30
Units and individuals that are long engaged in the feeding and breeding
and administration of experimental animals and have scored remarkable
achievements shall be praised or rewarded by the department in charge of
the administration of the work with respect to experimental animals.
Article 31
With respect to units that violate the provisions of these Regulations,
the department in charge of the administration of the work with respect to
experimental animals shall, in accordance with the seriousness of the
cases, impose on them such administrative sanctions as giving a warning,
setting a deadline for them to improve their work or ordering them to
close down.
Article 32
Working personnel concerned who violate the provisions of these
Regulations shall be given administrative sanctions by the units where
they belong in accordance with the seriousness of the cases and with the
pertinent provisions of the State.
Chapter VIII Supplementary Provisions
Article 33
The people's governments of the provinces, autonomous regions and
municipalities directly under the Central Government and the departments
concerned under the State Council of the People's Republic of China may,
in accordance with these Regulations and in line with the actualities,
formulate procedures of implementation. The administration of the work
with respect to experimental animals in the armed forces shall be governed
with reference to these Regulations.
Article 34
The State Science and Technology Commission shall be responsible for the
interpretation of these Regulations.
Article 35
These Regulations shall go into effect as of the date of promulgation.
