Yang Zhifeng's Discussion On The Reform Of Yuxi's Budget Management

< p > < strong > 1. The basic situation of budget management is < /strong > /p >
< p > (1) the reform of budget making and the results achieved < /p >
The department budget compilation of < p > a href= "http://www.91se91.com/news/index_c.asp" > Yuxi < /a > has been carried out in 2003. After years of practice and exploration, the way of compilation has been compiled from simple EXCEL form to the application of DBCS department budget management software. The compilation of budgeting is based on a simple "base plus growth" to the basic expenditure according to the quota, and the project expenditure is based on the financial capacity of the "zero base budget" which can be measured and calculated. The compilation process is from the "unit reporting and financial approval" to the "two up, two down" auditing process. The main work has been done in the following aspects: < /p >
< p > 1. to explore and promote the scientization of departmental budgeting. In accordance with the requirements of meticulous and scientific management, combined with the actual situation in Yuxi, the DBCS department budget management system has been revised and improved, a large number of reports have been added, the input of basic data and project information has been refined, and the basic information base of the budget has been perfected to make it more in line with the needs of budget management. < /p >
< p > 2., improve departmental budget management system. It has promulgated the "Interim Measures for the management of basic expenditure budget at the municipal level of Yuxi", "Interim Measures for the management of municipal project expenditure budgets in Yuxi", and the Interim Measures for the basic information management of Yuxi municipal budgetary management units, and the system of examination and approval of municipal financial funds at the municipal level, so as to improve the operating rules of departmental budgeting. Every year, according to the actual situation at that time, we supplement and perfect the departmental budget quota standard, and supervise and guide the county area to improve and perfect the budget quota standard, so as to make the budgeting work further move towards standardization and transparency. < /p >
< p > 3., improve the method of budget editing. In order to further improve the departmental budgeting work, establish and improve the scientific and democratic budgeting and decision making mechanism, in accordance with the requirements of public finance management, the central and provincial reform policies, the strategic deployment of the municipal Party committee and the municipal government and the needs of the times are always implemented in the budgeting process. For example, when the department budget was compiled in 2014, according to the relevant requirements of the Central Committee's "eight provisions", the "three laws of the State Council", and the "Regulations on waste control by the party and government organs in strict enforcement of the waste," the budget arrangement for the "three public" funds was compressed, and the budgetary input for people's livelihood projects such as the construction of ecological civilization and urbanization was increased. The central government, provincial and municipal macro strategic intentions were well implemented in the budget arrangement. < /p >
< p > 4., push forward the reform of full bore budget management. Strengthening the compilation and management of the government's full bore budget is of great significance for implementing the eighteen spirit of the party, building a well-off society in an all-round way and achieving sustained and healthy development of the economy and society. At the municipal level, in the budgeting of 2014, the municipal capital management budget and the social security fund budget were compiled and submitted to the people's Congress for approval with the public finance budget and fund budget. The plan is gradually phased out in the city since 2015. < /p >
< p > (two) budget execution and performance management situation < /p >
< p > in order to strengthen budget execution and performance management, Yuxi City successively promulgated the administrative measures for examination and approval of Yuxi municipal financial funds at the same level, and the administrative measures for Yuxi municipal level financial transfer and surplus funds, and issued the notice of the Yuxi Municipal Finance Bureau on the matters related to the pilot of the 2014 municipal fiscal expenditure budget performance management pilot project, and raised the efficiency of the utilization of the financial funds from the budgetary management, and reduced the idle funds. We should strengthen budget management, pay attention to the performance of budgetary funds, make the budget compilation reliable, budget execution reasonable and orderly, and budget supervision be strict and effective, make budget management shift from heavy investment to heavy output, pay attention to the effect of budget expenditure, emphasize the responsibility and efficiency of budgetary expenditure, and spend as little money as possible, do as much as possible, and provide quality public products and services to the society. < /p >
< p > 1., strengthen budget execution management. After the approval of the departmental budget, all departments directly under the municipal government must be strictly enforced. They must not be arbitrarily adjusted. They should eliminate the misappropriation of budgetary funds and block the leak. If the department really needs to adjust the project within the total budget approved, it must be reported to the finance department at the same level for examination and approval. All departments should speed up the progress of capital expenditure according to the requirements of balanced expenditure. The major items identified by the municipal Party committee and municipal government at the beginning of the year will be budgeted in principle in the first half of the year, and the funds will be appropriated according to schedule. All departments should make plans for allocation of superior indicators ahead of time, so as to improve the allocation of funds at higher levels. < /p >
< p > 2., we should increase the intensity of performance evaluation and establish a budget responsibility system. The main body of responsibility for budget execution is departments and budgetary units. The budgetary units and the project units must timely record the relevant data of the implementation of the budget project, collect performance information regularly and make a summary analysis, and report to the financial department for approval of the performance target completion and budget execution, and find out the problems in time and order the rectification within a specified time limit. We should establish a tracking and feedback system for funds, conduct performance evaluation on the results of budget implementation, and adjust the budgeting plan in accordance with the assessment results. < /p >
< p > 3., we should strengthen the reform of centralized treasury payment management and give full play to the role of zero surplus accounts in centralized funds and regulation. In 2002, our city began to implement the treasury centralized payment management reform. As of 2013, the reform covered the budget units of all the counties (districts) of the whole city and expanded the scope of the centralized treasury payment project. We supervised and controlled the direct financial process from the budget allocation, the budget appropriation and the payee account, standardized the funds allocation channels, strengthened the implementation of the budget, ensured the safety of the financial funds, enhanced the dispatching power of the state treasury funds at the county level, ensured the expenditure of the people's livelihood in a timely manner, ensured the expenditure of people's livelihood in a timely manner, and improved the efficiency of the use of the financial funds. < /p >
< p > 4., we must strictly implement the budget approval system. In strict accordance with the principle of "one pen" approval for budgetary supplementary expenditure, the budget additional matters shall be examined and approved by the mayor or mayor as deputy mayor who is in charge of contacting the finance, and the special important matter shall be reported to the Municipal People's government standing committee and the Standing Committee meeting of the municipal Party Committee for research and decision. < /p >
< p > 5., we should further deepen the reform of the public card settlement system. Yuxi has fully realized the revenue and expenditure settlement of public service cards, and since 2012, it has stipulated 16 items of official expenditure, such as office work, meetings, travel and maintenance, which must be used in public expenditure. This has further enhanced the transparency of government work and strengthened the financial dynamic supervision. < /p >
< p > 6.. Make good use of all financial funds. We should further revitalize the stock, make good use of idle and precipitated financial funds, and centralize limited funds for key areas and key links of steady growth, structural adjustment and people's livelihood. According to the administrative measures for the transfer of funds at the municipal level in Yuxi, the departments shall, after the end of the budgetary year, combine the final balance funds of the departments and their budgetary units according to the final accounts of the departments, and make clear the funds allocated to the departments and units, the amount of the authorized amount, and so on. At the beginning of the year, the financial statements of the Department should be submitted to the financial department for examination. According to the actual situation of the implementation of the budget, the financial department proposed the proposal of whether to give a transfer or not, and submitted the approval to the vice mayor of the municipal government in charge of finance. The unit must use the carry over surplus fund to put forward the budget application plan, and report it to the municipal government after the approval of the vice mayor who is in charge of finance. < /p >
< p > < strong > two, problems and reasons of current budget management < /strong > < /p >
< p > (1) it is difficult to accurately predict the funds of the higher level < /p >.
< p > on the one hand, on the one hand, the higher level financial departments can not tell the transfer payment of the next year in advance when the number of transfer payments of the lower level financial departments is advanced. On the other hand, there are too many special transfer payment policies and different local matching ratios, leading to the difficulty of predicting the budgetary revenues at the beginning of the year. At the same time, the progress of the implementation of the higher level funds is too slow, and most of them are concentrated in the second half of the year, which will affect the progress of the budget execution, resulting in the imbalance of budget execution. < /p >
< p > (two) the scientific and meticulous degree of budgeting is not high (< /p >).
< p > budgetary preparation time is generally from September to March of next year, and the preparation time is too short. The compilation is difficult to make a comprehensive tally of the government's next year's work arrangements and medium and long-term plans. Departments are restricted by various reasons. The updating of basic data of budgeting is not timely, and the detailed arrangement of the project is not objective and accurate. < /p >
< p > (three) performance budgeting management needs to be strengthened < /p >
< p > fiscal expenditure performance is the key point of performance budgeting evaluation. To carry out performance budgeting reform, we must first improve the performance evaluation system of expenditure. However, the key problem is that the single assessment is not scientific enough, and the combination of individual evaluation and comprehensive evaluation is not enough. < /p >
< p > < strong > three, the next step is to push forward the reform of the Department's < a href= "http://www.91se91.com/news/index_c.asp > budget management < /a > < /strong > /p >
< p > (1) innovative budgeting method < /p >
< p > to further improve the "four in one" public budgeting standard management system of departmental budget standard quota system, project expenditure budgeting system, budget standard process system and departmental budget monitoring system. < /p >
< p > (two) improve the quality of departmental budgeting < /p >
< p > strengthening propaganda and training of financial reform through various means, striving for support from all departments and departments, so that the budget department fully recognizes that departments are the main body of departmental budgeting, and the responsibilities of both financial departments and budgetary units are equally important, so as to achieve the goal of improving budgeting quality from the source. At the same time, we should update the basic data in a timely manner and exchange information on budgetary changes in a timely manner so as to jointly improve the quality of budgeting. < /p >
< p > (three) integrated allocation of non tax revenue < /p >
< p > according to the requirements of the government's full bore budget management, we should incorporate all the revenues and expenditures of the Department into budgetary management, clarify the responsibilities of the main body and departments from the law, integrate effectively all the revenue of the departments, manage well the government resources, prevent the departments from competing with each other, and truly realize the supervision of omni-directional and no dead ends. < /p >
< p > (four) steadily promoting performance budgeting management < /p >
< p > step by step to carry out the audit of project performance objectives in two ways: internal financial audit and expert evaluation; strictly enforce the project that has not passed the performance examination and approval, shall not be included in the "iron rule" of the budget, strengthen the performance appraisal of the project execution process and results, take the results of performance appraisal as an important basis for arranging the next year's project expenditure, implement the assessment linkage, and maximize the role of performance supervision. < /p >
< p > (five) vigorously promote budget information disclosure < /p >
< p > according to the overall arrangement of the central and provincial governments, the general budget, the final accounts and the budgets and final accounts of the departments at the municipal level and the county level should be progressively made public, and the departmental budgets should be gradually released to basic expenditures and project expenditures. All three funds for all financial allocations should be made public, so as to create a sunny finance so that the masses can see clearly and supervise. < /p >
< p > strong > four, next step a href= "http://www.91se91.com/news/index_c.asp" > reform < /a > idea < /strong > /p >
< p > according to the party's eighteen and the third Plenary Session of the 18th CPC Central Committee deployment of budgetary management reform, we have gradually established a mechanism for balancing the annual budget, that is, the system of fiscal year to year rational dynamic balance in budgeting, implementation and supervision. The contents include the annual balance of budgetary preparation, the use of standardized overdraft and the recovery of short revenues, the weakening of revenue budgeting, the strengthening of expenditure policies and the budgeting of expenditure budgets, and the hardening of expenditure budgetary constraints. According to this requirement, Yuxi will also follow the pace of reform and steadily push forward under the unified arrangement of the central government and the provincial government. < /p >
< p > one is to improve the annual budget control mode. The focus of the study on the audit budget is from the balance of revenue and expenditure, the deficit scale to the expenditure budget and the policy expansion. Combined with the actual situation in Yuxi, we should gradually establish budgetary approval and expenditure focused budgeting, and weaken the income assessment. < /p >
< p > two is to explore the establishment of a mechanism for balancing annual budgets. On the one hand, it is to establish a mechanism to make up for over budget deficits over the years. On the other hand, it is to set up a mechanism for scientific argumentation of major scientific matters in the medium and long term. It is no longer a year's policy for some major projects, and gradually through the implementation of medium term financial planning and management, to strengthen its restraint on the annual budget, and to enhance the forward-looking and financial sustainability of fiscal policy. < /p >
< p > three is to gradually implement a comprehensive and standardized budget disclosure, strengthen the open expenditure policy, let the people further understand the expenditure policy, enhance the transparency of the budget, achieve transparency, promote standardization, and standardize transparency. < /p >