First, the current status of financial project management
(a) project expenditure can not be earmarked
From the supervision and implementation of departmental budgets in recent years, the department generally reflected a problem, that is, most of the project funds are mixed with the basic expenditures, and some departments in the final statement of accounts or even without any project expenditures. The reasons are mainly several:
1. Insufficient arrangements for basic expenditure. First, the current quota standards for the development of 2014, with the continuous growth of economic development has been unable to meet the operational needs of the department, the need to supplement the project funds; Second, the preparation of the annual budget municipal general according to the number of people on the books in August of the previous year as a point in time to arrange the annual budget, did not take into account the growth of personnel to increase the public funds, coupled with the lack of adequate arrangements for the contractual personnel related funds (social security and utilities are not arranged) and temporary staff funds. The basic expenditures could not meet the actual needs of the unit's expenditures, and the unit made up for it in the project funds.
2. Departmental awareness of the concept of project funding is insufficient. Basic expenditure and project expenditure boundaries are blurred, in the budget of the content of public expenditure as project funding to report, the actual expenditure listed in the basic expenditure, both the existence of basic expenditure project and the existence of project expenditure basic problem, only the need for unit redistribution of expenditure is understood as project expenditure.
3. Project management deficiencies. There is a certain degree of arbitrariness in project management, departmental financial personnel tend to be able to simplify the preparation of simple that is, the idea of simple, the project preparation is coarse, the financial sector managers themselves have limited capacity and time, coupled with a lack of serious policy research and serious assessment of the project, in principle, to take the "base figure of the previous year + the factors of the current year" of the old approach, can not be in-depth Detailed to the management of project expenditures, project funds are less effective.
(B) project funding audit difficulties
Due to the department's long-term project preparation sloppy, project name changes, the content is not specific, the cost of the expenditure standard is not comprehensive, etc., the department's financial staff themselves can not correctly predict the project funds, only from the previous year's expenditures to estimate the existence of "not afraid of not using up the money for fear of not enough money! "The idea of misrepresentation of the project budget funds, the financial sector audit the lack of scientific decision-making procedures, coupled with the review did not follow up in a timely manner, the department does not fully understand the situation, it is difficult to grasp the audit.
(C) the number of projects and funds only increase or decrease
One-time projects, phases of the project financial sector can basically do according to the actual arrangements, the completion of the arrangement is no longer, but the number of budgetary projects and funds only increase or decrease the problem still exists. First, the unit's functions have been adjusted or business has been reduced, but the project has been retained in the budget; secondly, some of the units between each other's functions change, there is the problem of duplication of work funding arrangements; thirdly, the competent authorities in charge of things, the financial sector in charge of the money model leads to the competent authorities to continue to add the project, add subsidies, good people, the financial sector is busy reducing the project, the pressure on the funds, to do the evil people.
Second, the implementation path of the project library construction
According to the Ministry of Finance, "on the further development of the central sector budget project library of the opinions" (CaiBei [2016] No. 54), the requirements to build a macro policy objectives as the guide, to standardize the project library management as the basis for the project expenditure budget management of the new model of budgetary management supported by budgetary review and performance management, we believe that we should start from the following Several aspects:
(a) Strictly check the project library, the establishment of a relatively stable project library.
1. The financial sector should take the initiative as a project in advance of the organization of the compilation and review, reserve work, the development of specific measures and implementation rules for the management of the project library, and promote the project library to do comprehensively.
2. Seriously carry out the preparation and management of the project. Strictly in accordance with the department's three-year expenditure planning to control the scale of the project, rationalize the annual expenditure structure. Charge each functional department to be based on their own responsibilities, put forward the basis for project establishment, and as an annex content, easy to test at any time. Standardize the project setup procedures, scientific and standardized setup of projects, specifically declared by the department, the business section review, the content of the project library should include the management department, project name, the basis for the establishment of the project, the project content, the second level of sub-projects, the annual budgetary funds, and so on.
3. Standardize the project setup, reasonable control of the number of projects. The project should be more centralized to reflect the department's responsibilities, the first level of the project is the basis for budgeting and future budget disclosure, should be closely linked to the department's responsibilities, can not be simply categorized, to try to reflect the integrity of the function, not only reflects the department's functions and main expenditure matters, but also to facilitate public understanding, the first level of the project set up should be to maintain the relative continuity and stability, shall not be arbitrarily changed and increased, and the name to try to avoid and functional expenditure accounts Duplication, new projects need to justify the necessity and feasibility, emphasizing the normative; for the preparation of secondary sub-projects should be refined, clearly reflecting the project content, and facilitating the preparation of improved transparency in the use of funds to facilitate scientific decision-making and effective supervision to provide an important basis. Sub-projects can be adjusted according to the actual situation on an annual basis, and the implementation of zero-based budgeting.
4. Classification and management of projects. Projects are divided into recurrent projects and one-time projects (or phased projects), which must be managed separately in the project pool. Recurrent projects are the department's regular business year-round, the financial sector can pay attention to appropriate; for one-time projects as a special project should be adjusted in a timely manner, phases of the project (generally spanning 2-3 years) in the completion of the project should also be promptly cleared, the project into the library can not be one-time projects (or phases of the project) as a recurring project management, the project library management is also easy to distinguish between the project library to avoid the preparer to repeat the preparation.
(B) the strict implementation of zero-based budget
The basic principle of project funding arrangements is to act according to ability, rational ordering; strict management, tracking results; inventory, overall consideration. Arrangement of projects based on policy priorities. The first is to prioritize the key arrangements (in addition to the 26 livelihood support), such as poverty alleviation, tertiary industry development, education, etc.; the second is to realize the municipal government has introduced various policies; the third is the unit for the performance of the functions of the continued long-term expenditures. Note that the unit project funding should be arranged in accordance with the removal of the actual expenditure to make up for the shortfall in basic expenditure, filtering dry the water in the original budget; four is the department of a certain period of time in order to complete a specific task to be arranged for the expenditure.
(C) strengthen project performance management, improve the effectiveness of the use of funds
All projects should be set performance objectives, performance objectives as a pre-condition for the project library, the performance objectives of the audit as part of the project review and arrangement of the budget, according to the results of the audit of the project library recommendations, not set performance objectives as required, or review of the unqualified project, shall not be allowed to enter the project library. The project shall not be entered into the project library without the required performance objectives or unqualified audit. Strengthen performance monitoring, performance evaluation results as an important basis for budgetary arrangements and optimization of expenditure structure, so that inefficient and ineffective funds out.
(D) expand the scope of budget evaluation, increase the evaluation
Improve the budget evaluation, standardize the evaluation procedures and behavior, improve the objectivity and fairness of the evaluation, and use about three years to step by step to achieve full coverage of the project evaluation. Budgetary arrangements for expenditure based on the results of the evaluation. The evaluation is mainly for non-standardized projects, for standardized management of the project (i.e., the higher level has formulated the relevant norms and standards of the project) may not be included in the scope of the evaluation, such as public security, judicial detention funds, the detainees living expenses, medical costs, education costs are clearly stipulated in the document, do not have to review.
(E) improve the understanding of the ideology, the implementation of the responsibility
The financial sector should be fully aware of the importance of doing a good job of the budget project library for the deepening of departmental budgetary reforms, co-ordination of resource allocation, optimize the expenditure structure, and improve the performance of the funds. To enhance the sense of responsibility, with the spirit of reform and innovation, to set the real policy, practical measures, seek practical results, do a good job of coordination, rationalize the internal relationship, the formation of a concerted effort to promote reform.