1、 Overall Requirements for Compilation

The project applicant shall prepare the budget carefully and truthfully in accordance with the relevant provisions of the "Management Measures for Funds of National Natural Science Foundation of China" (Caijiao [2021] No. 177) and this compilation instruction, based on the basic principles of "policy consistency, target relevance, and economic rationality", combined with the average funding intensity of the project. The project applicant shall fill in the "National Natural Science Foundation Budget System Project Budget Table" (hereinafter referred to as the "Budget Table") and the "Budget Statement". The Budget Table and Budget Statement will serve as important basis for budget approval, execution, supervision and inspection, and financial acceptance.

2、 Compilation Content

（ 1） Budget Table< o:p style="visibility:visible;">

《 Fill in the budget table with the amount of direct expenses, external funding for collaborative research, and funding from other sources. There is no proportional limit to the direct expenses of each subject, and the project applicant shall truthfully allocate them according to the relevant subject definitions, scope, and standards based on the research needs of the project.

1. The direct expenses for each subject are as follows:< o:p style="visibility:visible;">

Equipment cost refers to the expenses incurred during the implementation of a project, including the purchase or trial production of specialized instruments and equipment, upgrading and renovating existing instruments and equipment, as well as leasing instruments and equipment from external units. Computational instruments, equipment, and software tools can be included in the equipment cost account. Equipment procurement should be strictly controlled, and open sharing, independent research and development, leasing of specialized instruments and equipment, as well as upgrading and renovating existing instruments and equipment, should be encouraged to avoid duplicate purchases.

The project applicant should scientifically and reasonably prepare a budget for equipment purchase costs based on the existing foundation and supporting conditions of the project research, and shall not artificially omit or underreport equipment purchase costs in order to increase the level of indirect costs. During the project execution process, the supporting unit should also strictly monitor and fulfill its main responsibility for adjusting the equipment purchase budget.

Business expenses refer to the procurement, transportation, loading and unloading, and organization costs of various low value consumables such as materials and auxiliary materials consumed during the project implementation process, as well as expenses incurred for testing, laboratory processing, fuel and power, publishing/literature/information dissemination/intellectual property affairs, conferences/travel/international cooperation and exchange, and other related expenses.

Labor fees refer to the labor fees paid to graduate students, postdoctoral fellows, visiting scholars, as well as researchers and research assistants hired by the project during the implementation of the project, as well as fees paid to temporarily hired consulting experts. The labor cost expenditure standard for project hired personnel is determined based on the average salary level of local scientific research and technical service industry employees, and according to the work tasks they undertake in project research. The social insurance subsidies, housing provident fund, etc. paid by the unit are included in the labor cost category. The fees paid to temporarily hired consulting experts shall not be paid to relevant personnel involved in the research and management of this project and its affiliated topics. The budget shall be filled in according to the standard of not exceeding the "Management Measures for Expert Consulting Fees of Central Financial Research Projects" (Caixuexue [2017] No. 128).

2. Collaborative research external funding, fill in the total amount of funds transferred from the supporting unit to the collaborative research unit in the scientific fund supported project funds. The amount of funds required for collaborative research transfer in other sources of funds is not included in the scope of filling in.

When determining the amount of external funding for collaborative research, both parties should fully negotiate based on the actual situation of the project and consider factors such as the necessity and reasonableness of the external funding. The external funding for collaborative research may include both direct and indirect costs.

3. Other sources of funding, report the total amount of funding obtained from the supporting unit and other channels for this study.

For funds from other sources, the budget should be prepared based on the actual needs of the project and the requirements of the funding source. It should be comprehensive, complete, truthful, and accurate, and false promises of supporting facilities are not allowed.

（ 2） Budget Statement< o:p>

《 The budget statement should provide necessary explanations for the direct expenses, external funding for collaborative research, and other sources of funding in the budget table. Each subject should be calculated and explained based on research tasks and expenditure purposes. Some subjects provide budget preparation cases for applicants' reference.

1. The equipment cost should explain the necessity of equipment cost expenditure and the rationality of calculation. Equipment with a unit price greater than 500000 yuan (including 500000 yuan) shall be supplemented with explanations of its main performance indicators, main technical parameters, and other related content; Equipment with a unit price less than 500000 yuan only needs to be classified according to equipment purchase cost, trial production and renovation cost, and rental usage cost.

If the trial equipment is a process product (i.e. a component or tool product developed to complete project tasks), the related costs incurred by the trial equipment (including directly related small instrument and equipment costs, material costs, testing and processing costs, fuel and power costs, etc.) should be included in the equipment trial budget.

Case study of equipment procurement budget preparation (taking the purchase of "fiber Bragg grating sensing demodulator" as an example)

Main purpose: To achieve real-time monitoring of the end effector force of the instrument during the operation process, it is necessary to design a micro force sensing module for micro manipulation instruments. The fiber Bragg grating sensing demodulator is mainly used for signal and data processing of fiber optic sensors to complete the perception of micro forces.

Calculation method and basis: Bragg grating sensors are required in the project research to achieve force perception. Micro force sensing requires demodulation and processing of signals from fiber optic sensors. Considering that the force in a certain one-dimensional direction can be calibrated separately during design, and the sm * * * fiber Bragg grating sensing demodulator can achieve four channel data processing, one device can meet the requirements of optical signal demodulation, with a unit price of A yuan, totaling B million yuan.

Equipment details: Model: Micron Optical SM * *, Production country: * country, Performance indicators: with a optical channel, accuracy b pm, dynamic range c dB, scanning frequency d Hz.

2. Business expenses should be calculated and explained according to expenditure categories such as material costs, testing and processing fees, fuel and power costs, etc.

（1） When preparing the budget for purchasing materials, the main materials consumed during the project implementation process should be explained in terms of their relevance to the project tasks, the necessity of purchasing, and the rationality of the quantity. The costs of material transportation, loading and unloading, and organization should be uniformly combined and calculated with the material factory (supply) price. Other auxiliary materials and low value consumables can be briefly described by category.

（2） When preparing a budget for testing, laboratory testing, and processing, it should explain the relevance and necessity of the project research tasks, as well as the calculation basis such as frequency and price. It is not allowed to subcontract research tasks in the name of testing and laboratory processing fees.

（3） When preparing a fuel and power budget, it should be calculated based on the estimated operating time of relevant instruments, scientific devices, etc., as well as the immediate prices of water, electricity, gas, fuel, etc. consumed (at the time of budget preparation). At the same time, the sources or allocation basis of various parameters, calculation methods, etc. should be provided. The daily water, electricity, gas, heating and other expenses of the responsible unit should be included in the indirect expenses.

Case Study of Fuel Power Budget Preparation (Taking Special Instrument and Equipment Fuel Power Costs as an Example)

Equipment such as gas chromatographs, incubators, shakers, centrifuges, ammonia nitrogen testers, etc. have operating power consumption, with a total annual operating time of A h and a total 5-year operating time of 5A h. The average power consumption is B kw, and the electricity cost is calculated at C yuan/kwh. Therefore, the total electricity cost is 5A h x B kw x C yuan/kwh=D million yuan.

（4） Prepare a budget for publishing/literature/information dissemination/intellectual property affairs, which should separately explain the budget for publishing fees, material fees, specialized software purchase fees, literature search fees, etc.

（5） The preparation of conference/travel/international cooperation and exchange budgets should be based on the principles of seeking truth from facts, streamlining efficiency, and practicing frugality, implementing the requirements of "tight schedules", and strictly complying with relevant national and unit regulations. If the total budget for meetings, travel, international cooperation and exchange does not exceed 10% of the direct expenses, no budget calculation basis is required.

3. The labor fee should comprehensively consider factors such as the necessity of the research task undertaken by the labor fee expenditure object, the duration of work invested in the project, and the rationality of the cost standard, and provide basic calculation explanations according to personnel categories. The expert consultation fee shall be implemented in accordance with relevant national regulations.

（1） When preparing the labor cost budget for graduate students, postdoctoral fellows, and other personnel, comprehensive consideration should be given to the number of person months involved in project research, as well as the management system for the distribution of research labor costs for graduate students and postdoctoral fellows in the unit, and actual calculations should be made based on the local and field research units.

（2） Prepare a budget for the labor costs of hiring researchers and research assistants for the project, and explain the necessity of undertaking research tasks and the rationality of investing working time.

Case study of labor cost budget preparation

According to the actual needs of the project work, hire doctoral students, master's students, and temporary employees to complete relevant work and pay labor fees on a monthly basis. Expected to hire 1 doctoral student A_{, mainly engaged in xxx work, working B1months per year, with a labor fee C1yuan/person/month, A1person x B1month x C1yuan x 5 years=D110000 yuan; Hiring 2 master's students A, mainly engaged in xxx work, with a labor fee B2yuan/person/month, working C2months per year, A2people x B2months x C2yuan x 5 years=D210000 yuan; Temporary employees A3are mainly engaged in xxx work, with a labor fee B3yuan/person/month. Each person works C3months per year. A3people x B3months x C3yuan x 5 years=D3million yuan, totaling E million yuan.}

4. The allocation of funds for collaborative research requires necessary explanation of the research tasks undertaken by the collaborative research unit and the situation of fund allocation. If there are multiple collaborative research units, they need to be explained one by one. For external fund transfers, it is necessary to explain the transfer of direct and indirect costs determined through consultation and agreement.

5. Other sources of funds require a brief explanation of the funding source and specific expenditure purposes.

3、 Collaborative research funding management

1. If the project applicant and the participant are not the same supporting unit, the participant's unit (within the country) shall be regarded as the cooperative research unit, and the participant shall be regarded as the cooperative party.

2. The project applicant and participants should negotiate on the collaborative research content, including the division of research content and the allocation of funds.

3. The project applicant and participants shall prepare separate budgets (referred to as sub budgets) based on their respective research tasks. The sub budgets shall be signed by the project applicant or participant responsible for filling them out (in the blank space of the budget table), and the project applicant shall compile and submit the total budget to the National Natural Science Foundation of China. The budget allocation does not need to be submitted and should be kept on file by the supporting unit for future reference.

4. After mutual consultation, it is agreed that a collaborative research agreement (or contract) should be signed for the external funding. The collaborative research agreement (or contract) should be signed no later than the submission of the plan. The collaborative research agreement (or contract) should specify the amount, purpose, and research tasks undertaken by the collaborative research unit of the external funding. The collaborative research agreement (or contract) does not need to be submitted and should be kept on file by the supporting unit for future reference.

5. The cooperative research that is agreed upon by both parties not to allocate funds may not require the signing of a cooperative research agreement (or contract) or the preparation of separate budgets, but it should be clearly stated in the Budget Statement.

6. Regarding collaborative research, the supporting unit shall review the authenticity, necessity, and reasonableness of the collaborative research agreement (or contract) and sub budget, and keep relevant documents for future reference as required. During the implementation of the project, the supporting unit shall timely transfer the funds of the cooperative research unit in accordance with the "Funding Project Plan" and the cooperative research agreement (or contract), and strengthen the supervision and management of the transferred funds.

7. If there is a relationship between the supporting unit and the cooperative research unit, or if there is a relationship between the project leader and the cooperative research unit, it should be disclosed.

4、 Normative requirements for compilation

The budget data is in units of "ten thousand yuan", rounded to two decimal places. Various standards or unit prices are measured in "yuan" and rounded to the nearest whole digit. Foreign currency needs to be converted into RMB at the spot exchange rate published by the People's Bank of China.

Consultation hotline: Finance Bureau of National Natural Science Foundation of China

010-62325342/8485

Source: National Natural Science Foundation