In order to standardise the laboratory’s financial practices, strengthen financial and asset management, and improve the efficiency of fund utilisation, these regulations are hereby formulated.

Article 1: Basic Principles of Financial Management
The laboratory shall implement relevant national laws, regulations, and the unified financial management system established by the university, and shall establish sound financial management measures within the laboratory. The principle of diligence and frugality shall be adhered to, expenditures shall be reasonable, and the efficiency of fund utilisation shall be improved.

Article 2: Financial Management Structure

1. A Financial Management Working Group shall be established      within the laboratory to handle day‑to‑day financial management affairs.      The Working Group operates under the leadership of the Laboratory      Director. Major financial matters shall be discussed and decided by the      Laboratory Affairs Committee.

2. The Financial Management Working Group is specifically      responsible for drafting and implementing financial management rules and      regulations, preparing budgets, managing routine financial operations, and      regularly reporting the financial status to the Director and the      Committee. Funds shall be used in an open, lawful, and reasonable manner.

Article 3: Financial Management Provisions

1. In accordance with the university’s “Interim Regulations on      Financial Management”, the laboratory adopts a financial management model      of “unified accounting, two‑level management” (i.e., centralised      accounting by the university with delegated management at the laboratory      level). All financial receipts and expenditures of the laboratory must be      accounted for through the university’s Finance Office. Funds that should      be deposited with the Finance Office shall not, under any pretext, be      placed in any other institution or account.

2. Expenditures of all types shall be strictly controlled and      managed. The laboratory’s annual operating expenditures must strictly      follow the principle of “spending within the limits of income and      maintaining balance”. Expenditures within the budget must be preceded by      written reports and approval procedures; expenditures outside the budget      are subject to strict review. Without proper approval, no one is      authorised to incur unbudgeted or over‑budget expenditures.

3. Laboratory operating funds shall be used for open‑project      funds, consumables, equipment maintenance, conference fees, travel      expenses, administrative office expenses, remunerations, and publication      costs for monographs and papers. Laboratory construction funds shall be      used for the procurement of large‑scale instruments and equipment.

4. Rigorous control shall be exercised over project establishment,      contracts, invoices, bookkeeping, and procurement. Reimbursements must be      signed by both the handling person and the verifying person, reviewed by      the head of the Financial Management Working Group and the Associate Dean      in charge of financial affairs of the college, and approved by the      university’s Office of Science and Technology and the Office of State‑owned      Assets before being submitted to the Finance Office for reimbursement.

5. Management of funds for major projects shall be strengthened.      The laboratory shall coordinate with relevant university departments in      accordance with applicable university regulations, hierarchical authority,      and tender‑based procurement procedures.

Article 4: Financial Supervision

1. The Financial Management Working Group shall establish standard      operating procedures and checks and balances, maintain financial      transparency, disclose financial information regularly, and be subject to      supervision.

2. Continuous efforts shall be made to enhance the political      integrity and professional competence of the laboratory’s financial      officers and staff, and all financial regulations shall be strictly      observed.