最近,财政部以(86)财商字第196号文发出《外贸企业简易建筑费管理办法》,内容如下: 为了加强外贸企业简易建筑费的管理,切实提高简易建筑费的使用效益,以增加外贸仓储能力,改善出口商品储存条件,适应外贸事业的发展,特制定本办法。一、管理原则简易建筑费是国家财政的专项拨款,在管理上实行以下原则: (一)专款专用。对简易建筑费拨款,必须专户存储,按规定用途使用。任何单位和个人,都不准截留和挪用。 (二)计划管理。简易建筑费实行计划管理,统筹安排,重点使用。首先安排用于改善那些不宜露天存放的 Recently, Ministry of Finance (1986) issued Document No. 196 (2006) on Measures for Administration of Simple Construction Fees for Foreign Trade Enterprises. The contents are as follows: In order to strengthen the management of simple construction costs of foreign trade enterprises and effectively increase the use efficiency of simple construction costs, Foreign trade warehousing capabilities to improve the conditions for the storage of export goods, to adapt to the development of foreign trade, specially formulated this approach. First, the management principles Simple construction fee is a special appropriation of state finance, in the management of the implementation of the following principles: (A) earmarking. For simple construction funding, must be stored in special accounts, according to the provisions of the use. No unit or individual is allowed to intercept and appropriate. (B) plan management. Simple construction fee implementation plan management, co-ordination arrangements, focusing on the use. First of all, arrangements should be made to improve those who are not suitable for outdoor storage