Fiscal expenditure performance supervision refers to the use of scientific and standardized evaluation methods, based on certain principles, in accordance with the unified evaluation indexes and standards, to carry out scientific, objective and fair measurement and comparison and comprehensive judgment on the operation process of fiscal expenditure and its effects, and to identify problems in the decision-making and implementation of fiscal expenditure and put forward the direction of improvement through the performance evaluation, and to take the results of the performance evaluation as an important basis for the allocation of financial funds. The results of performance evaluation are used as an important basis for the allocation of financial funds. With the establishment of the public *** financial management system, which is led by the budgeting system of preparing departmental budgets, the budget execution system led by the centralized treasury payment system, and the budget supervision system led by the performance evaluation system, the supervision and evaluation of the performance of the financial expenditures has become an important part of the public *** financial management system, and is an important means of advancing the efficiency of the government's management, the effectiveness of the use of the funds, and the level of the financial services provided by the public ***.
With the establishment of the Public **** Financial Management System, financial expenditure performance monitoring and evaluation has become an important part of the public **** financial management system.
With the establishment of the public **** financial institutional framework, the issue of efficiency in the use of financial funds has been widely emphasized by the government and the public. As the current foundation of county-level financial management in XX County is not solid enough, the implementation of performance supervision will face conceptual constraints, institutional constraints, and technical constraints. Therefore, to promote the supervision and management of financial expenditure performance in XX County, it is necessary to clearly define the level of performance supervision and management, the subject and object, and to preliminarily construct a scientific index system, as well as to choose a reform path that is suitable for the situation in XX County.
First, the importance and necessity of carrying out financial expenditure performance supervision work
Financial expenditure performance supervision is an important part of improving financial management, is the deepening and extension of financial expenditure management, is an important direction of development of financial supervision work. Currently, the contradiction between fiscal revenues and expenditures is still prominent, financial expenditures continue to be rigid growth trend, the proportion of governmental liabilities is gradually increasing, to the government and the financial sector to bring new pressures. Strengthen the management of financial expenditure, improve the efficiency of financial funds, and actively promote the performance evaluation of financial expenditure is a new task facing the financial reform and financial management; for the adjustment of the structure of financial expenditure, alleviate the pressure on financial expenditure, improve the efficiency of the use of funds, and promote the building of a harmonious society, has an important practical significance.
(a) Performance monitoring and evaluation is to accelerate the transformation of government functions of the objective needs. Government functions are mainly economic regulation, market supervision, social management, public **** service four aspects. Financial funds are government funds, in fact, the people's money, the arrangement of financial funds must be in line with the requirements of the government's public **** management, in line with the interests of the masses of the people, the future focus of financial expenditure should be placed in the field of public **** cause, such as social development, infrastructure, social security. The intention of financial expenditure performance supervision and evaluation is to take the effect of financial expenditure as the ultimate goal, to assess the degree of realization of government functions, that is to say, to assess the quantity and quality of public **** products and public **** services provided by the government, which is a kind of management concept and management method reflecting the results of public **** financial investment, and the purpose is to improve the efficiency of the management of government expenditures, the effectiveness of the use of funds and the level of public **** services. Therefore, through the performance monitoring and evaluation, optimize the allocation of financial resources, improve the efficiency of financial expenditure, with limited financial resources to maximize the public **** management needs, to solve the fundamental problems related to the immediate interests of the people, in the objective is also the need for the transformation of government functions.
(ii) performance monitoring and evaluation is to improve the effectiveness of the use of financial funds inherent requirements. With the continuous development of the economy and society, XX County, the rapid growth of fiscal revenue. Finance to ensure that the solution to the problem of "food" under the premise that there can be a certain amount of funds for "construction". "Construction" and "food" is different, must be more efficient. Spending money should be clear about the direction and effectiveness of the funds, and should be in line with the wishes of the people. The financial sector will be a large number of funds for project construction, which objectively requires a set of scientific, standardized evaluation system to measure the effectiveness of the use of financial funds, that is, performance monitoring and evaluation. Especially for the financial special funds expenditure, through the establishment of scientific evaluation indicators and evaluation methods, the financial special funds for performance evaluation, can promote the departments and units to establish the concept of performance of the use of financial funds, so as to further strengthen the effectiveness of the use of financial funds.
(C) Performance monitoring and evaluation is an important lever to guide the effective allocation of social resources. The financial funds, especially the financial special funds, not only reflects the direct role of government investment in economic and social development, but also an important lever to guide the effective allocation of social resources. Therefore, the rationality and scientificity of the input decision-making of financial special funds are not only directly related to the role of finance in economic and social development, but also directly affect the rational allocation of social resources and the direction of input. Through the financial expenditure performance supervision and evaluation index system and evaluation methods, the economy, efficiency and effectiveness of financial special expenditure for scientific evaluation, not only can improve the performance of the financial expenditure project itself and configuration efficiency, but also can make the financial funds to better play the role of "four or two pivots a thousand catties", so as to optimize the allocation of social resources. The first step is to make sure that you have the best possible chance of getting the best out of your money.
(d) Performance monitoring and evaluation is the actual need to improve the public **** financial system. In the public *** financial framework, budgeting, budget implementation and budget monitoring three separate is the basic requirements of the public *** financial framework. Fiscal expenditure performance monitoring and evaluation adopts a scientific and standardized evaluation system, and through the "tracking" approach, the process of financial funds operation and its results are scientifically analyzed and comprehensively judged. At present, the performance supervision and evaluation as an important means of budgetary supervision mechanism is gradually formed, it will become a public **** financial management of the "troika" one of the *** with the standardization of the use of financial funds and performance.
(E) performance monitoring and evaluation is to strengthen the historical requirements of financial supervision. Since the financial allocation activities are carried out by the state as the main body by virtue of political power, in the process of financial allocation, it is inevitable to form a state subject to other relevant subjects of a control and constraints of the relationship, which is financial supervision. The majority of taxpayers as the principal, out of the quantity and quality of public *** product ` demand, for public *** expenditure will have a strong performance concern, which is to strengthen the financial performance of the driving force of the supervision, but also a government to maintain the degree of its support, legitimacy of the foundation. For a long time, financial supervision focuses on financial compliance checks, ignoring
The supervision of performance, the distribution of funds, the efficiency of the use of funds and the lack of output results of the supervision and assessment, the prevalence of budgetary constraints are soft, the project investment is out of control, inefficient operation of funds and other issues, resulting in a large number of inefficient and ineffective investment. Some blind investment, low-performance investment losses, to a certain extent, than the financial violations caused by the loss of much larger. All these urgently need us to introduce the idea of performance supervision, more keenly rather than mechanically to supervise financial expenditures. In addition, in recent years, the financial budget management reform has achieved fruitful results, the budget funds are more integrated, the budget refinement is significantly improved; for many years in a row, the quality of accounting information inspection, each unit of the basic work of the accounting work has been improved; both of these aspects of the financial performance supervision to create conditions, but also put forward the historic requirements.
Second, the XX County financial expenditure performance supervision work carried out and difficult to analyze
XX County financial expenditure performance supervision and evaluation of the work of the XX County began to start, after more than two years of exploration and practice, has achieved certain results, has accumulated some experience, but there are also a number of issues that need to be paid attention to. In order to further promote the XX county financial expenditure performance supervision and evaluation work, it is necessary to financial expenditure performance supervision and evaluation work practice to rethink.
(a) XX County performance monitoring work carried out.
XX County fiscal expenditure performance supervision and evaluation work started in XX year year. According to the financial supervision regulations of Gansu Province and XX city financial expenditure tracking interim measures, combined with the actual financial work of XX county, the county government issued a "notice on the issuance of XX county financial expenditure tracking implementation measures" (Huizheng Fa [XX year] No. 37), on the financial expenditure performance evaluation of the content and methodology, performance evaluation indexes and standards, the organization of performance evaluation and the implementation of the scope, performance evaluation The content and methods of financial expenditure performance evaluation, performance evaluation indicators and standards, organization and scope of implementation of performance evaluation, performance evaluation procedures, and application of evaluation results have been stipulated, creating an external environment for the development of performance evaluation work. The Finance Bureau formulated and issued the "XX County Financial Expenditure Tracking and Evaluation Indicator System", set up 2 first-level indicators for operational and financial indicators, divided into 12 second-level indicators, which were specifically detailed into 26 *** indicators and 4 individual indicators, and produced the "XX County Financial Expenditure Project Performance Self-Assessment Report" and the "XX County Financial Expenditure Project Performance Evaluation Report" model, which clearly defined the responsibilities for the performance evaluation work of the Finance Bureau, established the "XX County Financial Expenditure Project Performance Self-Assessment Report", and established the "XX County Financial Expenditure Self-Assessment Report".
According to the "Performance Evaluation Report of XX County Financial Expenditure Project" and the model of "Performance Evaluation Report of XX County Financial Expenditure Project", the responsibilities of the internal financial bureau of the performance evaluation work have been clarified, and the internal coordinating mechanism has been established for the cooperation on the performance evaluation work.
According to the spirit of "XX County Financial Expenditure Tracking Implementation Measures", in accordance with the principle of "first easy and then difficult, from point to point and steadily advancing", XX year and 2010, we chose to carry out the performance supervision and inspection of the financial special expenditure of more than 500,000 yuan of the five project layout, involving projects including the whole deposit to promote the poverty alleviation project, the urban three-phase demolition and relocation of the city. Poverty alleviation projects, urban three demolition and reconstruction, east and west river governance, industrial zone construction, Jin Hui Avenue construction and other projects. The project involves the unit county construction bureau, demolition and relocation office, economic commission, land bureau, water and electricity bureau, chengguan township, water and sunshine township, ginkgo township and other departments of xx annual and 2010 between January and June, the relevant project funds use and financial performance of the extension of the inspection. In the organization of the performance evaluation work, it was found that the accounting information sent by the project accountant to the inspection team for review only reflected the status of funds received and expended by the project financial institutions directly, while the funds involved in the same project were dispersed to the relevant departments and townships to deal with matters of income and expenditure, and the project specialized accountant did not have sufficient articulation, the project accounting did not reflect the full picture of the investment operation of the project, and it was very difficult for the accounting department to play a role in participating in the full management and financial planning and control of the project funds. It is difficult for the accounting department to play the function of participating in the whole management of project funds and financial plan control suggestions. The basic information on financial progress evaluation and financial performance evaluation of project construction funds is not comprehensive. The inspection team did not have access to the project investment budget and other financial information, so it was not possible to assess the progress of the financial investment in place, nor was it possible to comprehensively evaluate the financial performance of the completed investment part of the project, and it was not possible to accurately estimate the funding gap of the project investment, so it was difficult to provide the government with accurate, timely and realistic funding proposals for decision-making. In this regard, the Inspection Unit recommends that project implementation units, when preparing and revising project construction plans, prepare and timely revise detailed investment budgets and financing proposals, so as to facilitate supervision and evaluation by the government and relevant functional departments, and also to facilitate the timely mobilization of construction funds by the financial sector, so as to ensure the smooth progress of project construction. Produced performance evaluation report to reflect the level and depth of the problem is not deep enough, the results of performance monitoring and evaluation has not been linked to budgetary arrangements, it is difficult to provide a basis for the government to monitor and assess the performance of the public **** management.
(II) to carry out performance monitoring and evaluation of the difficulties analyzed
As early as April xx in the Ministry of Finance issued the "central UNESCO departmental project performance evaluation management trial approach", and since then a series of systems and methods, began to explore the establishment of the performance evaluation system of financial expenditures. From the practice of these years, the effect of performance monitoring work is not ideal, mainly due to the current performance monitoring environment foundation is still very imperfect, there are modern financial concepts, performance monitoring regulations and systems and financial performance monitoring technology and other factors constraints, the implementation of performance monitoring and evaluation there are still more difficulties.
1, performance monitoring laws and regulations are not sound enough. China currently does not have a comprehensive system to regulate the financial supervision activities of the laws and regulations, some of the relevant provisions scattered in the "Budget Law", "Accounting Law", "financial violations of penalties and regulations" and other laws and regulations, the lack of wholeness, systematic. The legal norms of financial expenditure performance supervision are even more obvious blank. The main body of financial expenditure performance supervision, organization and implementation, work procedures, financial funds allocation and use of the effect of accountability, tracking, etc. There are no corresponding legal provisions, there is no institutionalized and systematic supervision mechanism, so that the entire performance supervision work lacks legal constraints and institutional safeguards. Some of the current thinking about the performance monitoring work in the financial supervision agencies around the world, but also introduced a part of the framework, the principles of the normative documents, but most of the region has not been included in the performance monitoring of the current substantive work in the deployment.
2, performance monitoring and evaluation of the atmosphere has not been formed. Under the traditional planned economic system, the management of government funds is often rough. In the supervision, audit and evaluation of financial funds, the basic theoretical understanding of the performance supervision of financial expenditures is not clear
and lack of basic *** knowledge, some officials and the public still lacks a public *** nature, the efficiency of the modern financial concepts. Some departments and units do not pay enough attention to the importance and significance of performance evaluation work, and have not yet formed the concept of performance evaluation.