Financial Revenue And Expenditure Changed From "Pit" To "Direct".

The reform of treasury centralized payment system known as "Fiscal Revolution" has entered tenth years.

More than 320 thousand grass-roots budgetary units have implemented centralized treasury payment. Compulsory education central special funds are allocated to schools only a few working days, and each revenue and expenditure at the grass-roots level is pmitted to the financial sector in real time.

This year, all central budget units and all general budgets, government funds and state-owned capital operating budget funds will be centralized treasury payment.

The Ministry of Finance issued a circular recently to clarify the specific contents and objectives of deepening the reform of treasury centralized payment in 2011: comprehensively deepen the reform of treasury centralized payment, further expand the level and scope of reform, and achieve centralized payment of all central budget units and all general budgets, government funds and state-owned capital through budget funds.

This year is the tenth year of the reform of the treasury centralized payment system.

The reform of the Treasury Centralized receipt and payment system, known as a "Fiscal Revolution", has brought about fundamental changes to the budget execution management system in China, and established the core and basic position of the Treasury Centralized Payment System in China's financial and financial management.

Financial revenue and expenditure from "

The head of the Ministry of Finance said that before 2000, China did not set up a special financial treasury management institution. It was extensive management for the collection and appropriation of financial funds, and the pfer of financial revenue and the appropriation of financial expenditure were handled by the collection of pitional deposit accounts at various levels through the collection agencies and budget units.

Sometimes, there are seven or eight links in the construction budget of a budget, from the financial allocation to the construction project, not only low efficiency, but also poor pparency.

It is not known if fiscal funds are allocated to the budget and the budgetary units are not spent and whether they are used according to regulations.

In 2001, the reform of fiscal treasury management system was launched.

By the end of 2005, all central departments had implemented reforms in the centralized treasury payment reform. All the central departments were included in the reform scope in the collection of non tax revenue, and more than 30 central departments implemented reforms.

Another major breakthrough in the reform is the pilot reform of centralized treasury payment for central special pfer payment funds.

Special pfer payment has many capital pfer links, long cycle and low capital allocation efficiency. Sometimes, it takes a few months from the central to the grass-roots level. The pparency of capital operation is not high enough to guarantee "earmarked appropriation". The lack of effective monitoring, special funds being held up, occupied, misappropriated and other irregularities frequently occur, which has become the focus of every year's auditing and social attention.

In 2006, China began to implement the funding mechanism for compulsory education in rural areas.

In 2007, the Ministry of finance, the State Administration of Taxation and the people's Bank of China realized the horizontal interconnection of tax collection and banking revenue collection.

Through the integration and simplification of tax collection process by modern information network technology, the electronic operation of tax collection has been realized, so that taxpayers can enjoy a safe, convenient and efficient tax service 24 hours a day without leaving home.

With the reform of the Treasury Centralized Payment System in a solid and orderly manner, the operation of fiscal funds has been changed from "interim" to "direct", and the ability to monitor and improve the operation of financial funds has been greatly improved. Every collection and payment information of the grass-roots budgetary units can be pmitted to the financial sector in real time.

At the same time, the safety of the operation of financial funds has been effectively guaranteed. Through the establishment of a dynamic monitoring mechanism for budget execution, the real time, detailed and intelligent monitoring of the whole process of budget execution has been realized by the financial department.

Clear cash payment management "blind spot"

The reform of official card is another new measure launched by the reform of treasury centralized payment.

Although the treasury centralized payment reform has effectively standardized the payment management of financial funds, it is also found that cash payment is still outside the financial dynamic monitoring field, and the scale is larger.

Some budget units illegally take cash, set up account books, and avoid regulation.

In order to solve the "blind spot" of cash payment management, in July 2007, the Ministry of Finance and the people's Bank of China jointly issued the Interim Measures for the management of official business cards in central budget units, and officially launched the reform of the central budget unit official card.

The reform of the official card is through the use of "credit card payment".

The head of the Ministry of Finance said that in 2011, the public card reform will continue to be deepened, and the use of official cards will be promoted to all three level and conditional three level budget units, and the scope of settlement will be expanded to effectively reduce the cash use of public expenditure.

Aiming at "meticulous" and scientific management

At present, the central and local more than 320 thousand basic budgetary units have implemented the treasury centralized payment reform. The scope has covered general budget funds, government funds and state-owned capital operating budget expenditure funds. Over 230 thousand holding units have implemented the reform of non tax revenue collection, and the scope of funds for reform has covered all non tax revenue such as administrative and business income, government fund income and so on.

The central special funds for rural compulsory education, the new rural cooperative medical subsidy fund, and the 9 central special pfer payment funds to resolve the "compulsory education" debt fund of rural compulsory education have implemented the centralized treasury payment management.

In 2011, the opening year of the "12th Five-Year" plan, there will be some new initiatives to deepen the reform of treasury centralized payment.

For example, in this notice, the scope of funds for direct direct payment and authorized payment in 2011 was clearly defined.

In 2011, the scope of funds for direct financial payment includes: general budget expenditure and government fund expenditure, annual expenditure of more than 5 million yuan (including 5 million yuan) for project procurement expenditure; expenditure of items and services in the central budget unit of the central government, which is included in the government procurement budget and the gold amount exceeds 1 million yuan (including 1 million yuan); the salary and retirement expenses that are included in the basic fiscal expenditure in the scope of fiscal distribution, and can be directly paid to the payer or the pfer unit of the unit.

The scope of funds authorized by fiscal authorization includes: General Budgetary Expenditure and government fund expenditure, such as purchase expenditure and sporadic expenditure which are not included in projects, goods and services directly paid by finance; special emergency expenditures; other expenditures stipulated by the Ministry of finance.

The person in charge said that in 2011, the level and scope of the reform will be further expanded, and all central budget units and all general budgets, government funds and state owned capital operating budget funds will be implemented to implement centralized treasury payment. The Treasury's single account system should be improved and perfected, and the central bank's accounts should be gradually incorporated into the Treasury's single account system and dynamic management.

At the same time, we should further strengthen the financial management work of budgetary units such as bank accounts, mutual funds, accounting and capital safety, and pay funds strictly according to the treasury centralized payment system, so as to raise the level of scientific management of financial management.