In accordance with the legal requirements of supervision law, budget law, audit law, etc., the National People's Congress Standing Committee (NPCSC) and the standing committees of provincial people's congresses recently specially listened to the final accounts report and audit work report of the government at the corresponding level in 20 16. Judging from the final accounts and audit reports of the State Council and provincial governments, in recent years, the standardization of financial budgets at all levels has been continuously strengthened, the budget implementation has made remarkable progress, and the financial expenditure structure has been continuously optimized. However, the audit reports of the State Council and most provinces still reveal many problems, many of which are "deja vu" and can be said to be "repeated trials and repeated crimes". Some problems, even in the audit reports for more than ten years in a row, are "deja vu" and have always been outstanding.
After each audit report is made public, the relevant units will make serious rectification and take practical actions, and many unit leaders and responsible personnel will even be held accountable. However, under the high pressure of audit, problems still appear repeatedly. From another aspect, it is not enough to rely solely on the active rectification of the units and personnel involved, but more attention should be paid to the deep-seated problems behind them. If these deep-seated problems are not solved, the problem of "repeated trials and repeated offenses" will not be eradicated.
For example, according to the audit report made by Auditor-General Hu Zejun, the audit department randomly checked the implementation of major projects, and found that by the end of 20 16, there were 188 projects that should have started, 244 were overdue, and 5 could not be implemented, resulting in a central infrastructure investment of 5.847 billion yuan (accounting for 5 1% of the total planned investment). Of course, it is problematic that funds are idle due to the failure to start construction as planned, but the causes of the problems are also worthy of attention. For example, although the project plan of a comprehensive social welfare institution in a certain place is approved, there are many obstacles in land acquisition and demolition, and the planning and design also need to be adjusted, which makes it impossible to start construction. However, this fund cannot be used for other projects for the time being, even very important livelihood projects, so it has to be idle. In fact, according to the current mode of budgeting and allocating funds according to construction projects, similar problems will arise.
In recent years, the debt problem of local governments has been widely concerned by all walks of life. According to the audit report of the State Council, by the end of March 20 17, the government debt risks of the audited 16 provinces, 16 cities and 14 counties were generally controllable, but the debt balance promised by the government to be repaid with financial funds increased by 87% compared with the end of June 20 13. Since 20 15, the governments in seven provinces, six cities and five counties have promised to repay the debt balance with financial funds in the form of bank loans and trust financing. , the amount is 53.7.1900 million yuan. This shows that, although the central government has repeatedly requested to strengthen local government debt management, in many places, the speed of debt growth is still very alarming. Many local governments commit crimes against the wind and borrow money illegally. The deep root lies in the unscientific view of political achievements and assessment mechanism [KEY_ 14]. Some local leading cadres meet and even rank according to GDP. This kind of assessment and [KEY_ 14] standard can easily lead local government leaders to grasp GDP at all costs, among which debt investment has become an important path.
In the transfer payment, there are too few general transfer payments and too many special transfer payments, which have been highlighted in the audit report. Although the proportion of general transfer payments in the central budget increased in 20 16, there were still 94 special transfer payments reported by the Ministry of Finance in 20 16, which were actually subdivided into 279 specific projects during implementation, and some special projects were still allocated and managed according to the original channels and methods after integration; Of the 90 sub-items in 7 categories of general transfer payments, 66 have designated purposes, and 76% of system settlement subsidies and fixed subsidies also have designated purposes. The slow resolution of this problem may be rooted in the current financial management system. The current financial system in China is based on 1994. In the past 20 years, great changes have taken place in the economy and society, and the scale of fiscal revenue and expenditure has increased by nearly 80 times. The original financial system has been difficult to meet the requirements of modern financial management. Many problems reflected in the annual audit show that it is of little significance to simply emphasize increasing general transfer payments and reducing special transfer payments.
Therefore, in order to solve the "stubborn disease" in budget implementation and fundamentally solve the problem of "repeated trials and repeated crimes", in addition to strengthening rectification, strengthening supervision and serious accountability, it is more important to identify the "root cause" and treat both the symptoms and the root causes.
First of all, we should strive to improve the financial management system. The financial system is an important system to regulate the distribution of interests between the central and local governments and local governments at all levels. The core of the financial system is to clearly divide the powers and expenditures of governments at all levels. While correctly dividing the powers and expenditure responsibilities between the central and local governments, it is necessary to improve the local fiscal revenue level and independent expenditure ability; With the whole transfer payment framework unchanged, the proportion of general transfer payment should be further increased, that is, the proportion of balanced transfer payment should be reduced; Some items in special transfer payments may affect fair competition in the market and need to be further cleaned up and merged.
Secondly, we should improve the transfer payment system, especially the general transfer payment system. Under the premise of strict procedures, local governments should be given the power to comprehensively use transfer payment funds as much as possible, so that local governments have some room for manoeuvre and adjustment. At present, in the process of using transfer payment funds, "the money to buy soy sauce can't buy vinegar", otherwise it is illegal. But in reality, the money allocated to the grassroots is often a lot of projects, but the funds for each project are not much, and there is also a lack of money in the implementation process. Therefore, it is suggested that on the basis of decentralization of administrative and financial power, the proportion of transfer payment budget to the region at the beginning of the year should be increased, so that it can be included in the local unified budget, and local governments should be given more funds to adjust and use power.
Third, we should strengthen government debt management according to law. After the revision of the budget law, some local governments began to borrow money through "black box" operations, thus bypassing the supervision of the public and the National People's Congress. Among them, the most commonly used is the non-standard PPP (public-private partnership) model. The standardized PPP model does play a very important role in the combination of social capital and government capital, and solves the shortcomings in infrastructure and other aspects. However, if you borrow in disguised form through non-standard PPP, government investment funds, government purchase services and other alienation models, it will easily lead to serious debt risks. Therefore, it is necessary to formulate special laws to make detailed provisions on the borrowing, methods, use, return and management of government debt, so as to prevent the occurrence of disguised debt and make the government have no other way to borrow.
Audit is a very important part of daily taxation. Only by doing a good job of auditing can development continue to gain momentum.
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