In accordance with the supervision law and budget law, audit law and other legal requirements, the Standing Committee of the National People's Congress and the provincial people's Congress Standing Committee have recently listened to the government's 2016 final accounts report and audit report. Judging from the State Council and provincial governments' final budget reports and audit reports, in recent years, the standardization of financial budgets at all levels has been increasing, the progress of budget implementation has been obvious, and the structure of financial expenditures has been optimized. However, the State Council and most of the provincial audit reports still exposed many problems, many of which are "déjà vu", can be said to be "repeated offenses". Some of the problems, even in the audit report for more than ten years in a row are "déjà vu", has been more prominent.
Every time an audit report is made public, the relevant units involved will state that they will seriously rectify the situation and take practical action, and many unit leaders and responsible persons will even be held accountable. However, the audit high-pressure situation, the problem is still recurring, "repeated offenses", which from another side, relying only on the units and personnel involved in active rectification is not enough, we should pay more attention to the deep-rooted problems behind it. These deep-rooted problems are not solved, "repeated offenses" will not be eradicated.
For example, the audit report made by Auditor General Hu Zejun suggested that the audit department's spot-checking of the implementation of major projects found that by the end of 2016, 188 projects should have started but did not, 244 were overdue for completion, and five could not be implemented, resulting in 5.847 billion yuan of centralized infrastructural investment (accounting for 51 percent of the total investment arranged) being left idle. There is certainly a problem with not starting work as planned resulting in idle funds, but the reasons for the problem are also cause for concern. For example, a project for an integrated social welfare organization in a certain area, although the plan was approved, many obstacles were encountered in land acquisition and relocation, and the planning and design needed to be adjusted, making it impossible to start construction. However, the funds could not be used temporarily for other projects, even for very important livelihood projects, so they had to be left idle. In fact, follow the current model, according to the construction project budgeting, allocation of funds, similar problems will arise.
In recent years, the local government debt problem has been widely publicized. The audit report of the State Council pointed out that by the end of March 2017, the risk of government debt at the level of the 16 provinces, 16 cities and 14 counties audited was generally controllable, but the balance of debt that the government has committed to repaying with financial funds has increased by 87% compared with that at the end of June 2013, with grassroots districts, counties and western regions increasing by more than a factor of one; seven provinces, six cities and five counties at the level of the local government have, since 2015, been financed through bank loans, trust financing and other forms of illegal borrowing by the government to commit to repaying the debt balance with financial funds has 53.719 billion yuan. This shows that although the central government has three orders to strengthen local government debt management, in many places, the rate of debt growth is still very alarming. Many local governments have taken the wind out of their sails and incurred debts in violation of the law, and the deep-seated root cause lies in the unscientific view of political performance and the assessment [KEY_14] mechanism. There are some places, leading cadres meeting, ranking and even in accordance with the GDP to rank, this assessment and [KEY_14] standards, it is easy to drive the local government leaders at all costs to grasp the GDP, which, the debt investment to pull into an important path.
Transfers, general transfers are small, special transfers are too much, has been a prominent problem highlighted in the audit report.2016, the central financial budget, general transfer proportion although there is a new increase, but the Ministry of Finance reported 2016 special transfers still have 94 special, the implementation of the actual breakdown into 279 specific matters, some special integration After the integration, they are still allocated and managed according to the original channels and methods; 66 of the 90 sub-items in the seven categories of general transfers have designated purposes, and 76% of the institutional settlement grants and fixed-amount grants also have designated purposes. I am afraid that the root cause of the slow resolution of this problem must be found in the current financial management system. China's current financial system was established in 1994, more than 20 years, the economy and society has changed dramatically, the scale of financial revenues and expenditures increased nearly 80 times, the original financial system has been very difficult to adapt to the requirements of modern financial management. Many problems reflected in the annual audit show that the simple emphasis on increasing general transfers and reducing special transfers does not have much substance.
Therefore, in order to solve the budget implementation of the "stubborn disease", to fundamentally solve the problem of "repeated offenses", in addition to increasing the rectification, strengthen the supervision, serious accountability, it is more important to identify the " The root of the disease", the symptoms and root causes.
First of all, efforts should be made to improve the financial management system. Fiscal system is to regulate the central and local governments, local governments at all levels of the distribution of interests between an important system, the core of the fiscal system is a clear division of government authority and expenditure responsibility. Correctly divided between the central and local authority and expenditure responsibility at the same time, to increase the level of local revenue and independent expenditure capacity; in the overall transfer payment framework remains unchanged, should further increase the proportion of general transfer payments, that is, the proportion of balanced transfers, reduce the special transfers; for the special transfers there are some projects that may affect the fair competition in the market, but also to further clean up and consolidation.
The first step is to increase the proportion of general transfers, i.e., balanced transfers, and reduce the proportion of specialized transfers.
Secondly, we should improve the transfer payment system, especially the general transfer payment system, under the premise of strict procedures, as far as possible to the local government comprehensive use of transfer funds, so that the local government has a certain degree of maneuverability and adjustment margin. At present, in the process of using transfer payment funds, "the money to buy soy sauce can not buy vinegar", otherwise it is a violation of the law. However, in reality, the money allocated to the grassroots level is often quite a lot of projects, but the funds for each project are not much, and there is a shortage of money in the implementation process. Therefore, it is recommended that on the basis of decentralization of authority and financial power, increase the proportion of transfer budgets at the beginning of the year detailed to the region, so that they can be included in the local unified budget, and give the localities more power to regulate the use of funds.
Once again, it is necessary to increase the management of government debt under the rule of law. After the amendment of the budget law, some local governments began to raise debt through the "black box" operation, thus bypassing the public and the National People's Congress supervision. This, the most commonly used is not standardized PPP (public-private partnership) mode. The standardized PPP model has indeed played a very important role in the combination of social capital and government capital, solving the problem of shortcomings in infrastructure and other areas. However, if debt is raised in disguise through non-standardized PPP, government investment funds, government purchase of services and other alienated modes, serious debt risks will easily be triggered. Therefore, it is necessary to formulate a special law to make detailed provisions on the borrowing, mode, use, return and management of government debt, to strictly prevent the occurrence of disguised debt-lending behavior, so that there is no side way for the government to raise debt.
Audit is a piece of daily tax is very important in a section, only to do a good job of audit, in order to make the development of a constant source of power to obtain.
Check the business of each region please click: construction qualification, catering qualification, medical qualification
How much is the qualification agency? The company is safe and efficient, the tax consultant is professional, the one-stop service expert of MANDE enterprise service.