first, strengthen the full-caliber review. Adhere to the leadership of the party, adhere to the people as the center, adhere to the overall situation, adhere to the examination and supervision according to law, adhere to the focus, achieve full coverage of the general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget, and ensure the implementation of the decision-making arrangements of the CPC Central Committee and the work requirements of the provincial party Committee. The main contents are:
(1) General public budget. The connection and matching of the total expenditure and structure with the overall requirements of national macro-control, annual economic and social development goals, national economic and social development-related plans and medium-term fiscal plans; Adjust and optimize the expenditure structure and improve the efficiency of financial fund allocation.
(2) Budget of government funds. The collection, use and duration of fund projects comply with the provisions of laws and regulations; The expenditure budget guarantees the development of specific public undertakings and the construction of major investment projects; Transfer of funds to the general public budget.
(3) operating budget of state-owned capital. Improve the budget system of state-owned capital operation, link it with the management of state-owned assets, and completely standardize the budget preparation; The full preparation and timely payment of various incomes; The expenditure budget implements key development strategies, optimizes the layout of state-owned capital, and promotes the reform of state-owned enterprises; Transfer of funds to the general public budget; Management of investment funds.
(4) Budget of social insurance fund. The balance of income and expenditure arrangements, financial subsidies and budgets of various funds; Budget arrangements for the implementation of social security policies; Social security fund management, investment operation, preservation and appreciation; Long-term revenue and expenditure forecast and sustainable operation, etc.
(5) fiscal and taxation policies. Connection with national economic and social development plans and major development strategies; Strengthen the management of medium-term financial planning and establish a cross-year budget balance mechanism; Rationality, feasibility and sustainability of fiscal and taxation policies.
(6) expenditure on people's livelihood and key projects. Budget to ensure the implementation of people's livelihood policies and promote the equalization of basic public services; Demonstration of expenditure decision-making, structural optimization and matching with economic and social development; Major investment project decision-making demonstration, investment arrangement, optimization of infrastructure investment structure, etc.
(7) departmental budget. Matching with expenditure policies and departmental responsibilities; Complete budgeting of income and expenditure; The necessity, rationality and feasibility of the project library construction and budget projects; Government procurement and government procurement of services; Overall use of surplus funds carried forward.
(8) transfer payment. Balancing regional financial resources and promoting the equalization of basic public services; Matching of transfer payment with the division of financial affairs and expenditure responsibilities; Improve and standardize the transfer payment system and management methods, and optimize the transfer payment structure; General transfer payments shall be reported in accordance with the management measures or relevant regulations; Clean-up, integration, regular evaluation and withdrawal of special transfer payments; The scale and structure, distribution, disbursement and use of direct financial funds; Release and use of transfer payment. Second, strengthen the whole process supervision. We will implement the requirements of people's democracy in the whole process in all aspects of budget preparation, implementation, adjustment and final accounts, as well as in all aspects of review, approval and supervision, forming a closed loop of review and supervision.
Give full play to the main role of provincial people's congress deputies. Deputies to the National People's Congress should be invited to participate in major activities of budget review and supervision to strengthen service guarantee; Strengthen the handling of relevant opinions and suggestions, and timely feedback the handling situation. The financial departments of the provincial people's government shall, in the process of budgeting, promoting reform, performance management, and policy formulation and implementation, and the release and use of funds, timely inform the situation, listen carefully to opinions and suggestions, and actively respond to the concerns of deputies to the National People's Congress.
improve the mechanism of listening to opinions and suggestions from all walks of life before budget review, and continuously expand people's orderly participation. To carry out the review and supervision of budget and final accounts, budget adjustment and major policies and key expenditures, we should solicit and listen to the opinions and suggestions of stakeholders, experts and scholars and the public through investigation, discussion, demonstration, consultation and hearing, so as to absorb public opinions to the maximum extent, gather people's wisdom and make scientific decisions.
Strengthen the construction of platforms and carriers, improve the liaison system of budget review and supervision representatives and the system of consulting expert database, and build grass-roots contact points for budget review and supervision; Give full play to the role of the budget network supervision system and the platform for NPC deputies to perform their duties, and provide support for NPC deputies and the public to participate in budget review and supervision throughout the process. Third, strengthen the supervision of budget preparation. The financial department of the provincial people's government and the budget units shall adhere to the principle of having a budget first and then spending, and refine and prepare the budget in advance. Budgeting should be clear in policy, complete in content, scientific in standard and reasonable in arrangement, so as to enhance readability and auditability.
(1) Strengthen the connection between budget and government work report, plan report and budget report, strengthen the connection between budget and fiscal and taxation policies, especially expenditure policies, and explain the key expenditure policies and major investment projects.
(2) Improve the dynamic adjustment mechanism of special funds, and in combination with major strategic deployment and adjustment of national economic and social development plans, timely clear out or adjust and optimize the special funds that have expired, have low performance or deviate from the public financial requirements. Need to add special funds, should be fully demonstrated, in accordance with the law and regulations for approval, to ensure the necessity and feasibility.
(3) speed up the establishment of the standard system of budget expenditure and strengthen the application of expenditure standards.
(4) The general transfer payment shall be detailed by region, and the special transfer payment shall be detailed by region and project, and the performance target shall be explained according to the policy. The income and expenditure of settlement subsidies in general transfer payments should be refined.
(5) the budget of government funds shall be compiled according to the fund projects, indicating the balance carried forward by the projects and the performance targets, and the expenditures shall be detailed to specific projects.
(6) The operating budget of state-owned capital shall be compiled according to the enterprise, and the expenditure shall be detailed to specific projects, indicating the performance objectives of the projects.
(7) The budget of the social insurance fund shall be compiled according to the types of insurance, reflecting the income and expenditure of the fund, basic data, and explaining the sustainability of the fund.
(8) prepare the government debt budget table according to the regulations, and link it with the general public budget and the government fund budget. The government debt budget table should fully reflect the government debt limit, balance, new debt limit, capital use, debt service, etc., and be compiled in detail by region according to the debt category to explain the financial sustainability. Strengthen the construction of government debt project library and project reserve, and continuously improve the rate of government debt budget projects in place.