With the establishment of the public financial system framework, the efficiency of the use of financial funds has been widely valued by the government and the public. At present, the foundation of county-level financial management in XX county is not solid enough, and the implementation of performance supervision will face conceptual constraints, institutional constraints and technical constraints. Therefore, to promote the performance supervision and management of fiscal expenditure in XX county, it is necessary to clarify the level, subject and object of performance supervision and management, initially build a scientific index system, and choose a reform path suitable for the situation in XX county.
First, the importance and necessity of financial expenditure performance supervision.
Financial expenditure performance supervision is an important part of improving financial management, a deepening and extension of financial expenditure management, and an important development direction of financial supervision. At present, the contradiction between fiscal revenue and expenditure is still outstanding, fiscal expenditure continues to show a rigid growth trend, and the proportion of government liabilities is gradually increasing, which brings new pressure to the government and financial departments. Strengthening the management of fiscal expenditure, improving the efficiency of the use of fiscal funds and actively promoting the performance evaluation of fiscal expenditure are new tasks facing fiscal reform and fiscal management; It is of great practical significance to adjust the structure of fiscal expenditure, ease the pressure of fiscal expenditure, improve the efficiency of fund use and promote the construction of a harmonious society.
(A) performance supervision and evaluation is an objective need to accelerate the transformation of government functions. Government functions mainly include economic regulation, market supervision, social management and public services. Financial funds are government funds, which are actually people's money. The arrangement of financial funds must meet the requirements of the government's public management and the interests of the people. In the future, financial expenditures should focus on public undertakings, such as social development, infrastructure and social security. The original 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 assess the quantity and quality of public products and services provided by the government. It is a management concept and management method that reflects the results of public financial investment, with the aim of improving the management efficiency of government expenditure, the efficiency of capital use and the level of public services. Therefore, through performance supervision and evaluation, optimizing the allocation of financial resources, improving the efficiency of fiscal expenditure, meeting the needs of public management to the maximum extent with limited financial resources, and solving the fundamental problems concerning the vital interests of the people are also objectively the needs of the transformation of government functions.
(B) performance supervision and evaluation is an inherent requirement to improve the efficiency of the use of financial funds. With the continuous development of economy and society, the fiscal revenue of XX County is growing rapidly. Under the premise of ensuring the solution of the problem of "eating", the finance can have certain funds for "construction". "Construction" is different from "eating", so we must pay more attention to efficiency. When spending money, it is necessary to understand the investment and benefits of funds and conform to the wishes of ordinary people. The financial department will spend a lot of money on project construction, which objectively requires a scientific and standardized evaluation system to measure the efficiency of the use of financial funds, that is, performance supervision and evaluation. Especially for the expenditure of special financial funds, the establishment of scientific evaluation indicators and methods to evaluate the performance of special financial funds can promote departments and units to establish the performance concept of using financial funds, thus further strengthening the efficiency of using financial funds.
(C) Performance supervision and evaluation is an important lever to guide the effective allocation of social resources. Financial funds, especially special financial funds, not only reflect the direct role of government investment in economic and social development, but also are an important lever to guide the effective allocation of social resources. Therefore, the rationality and scientificity of the investment decision of special financial funds not only directly affect the role of finance in economic and social development, but also directly affect the rational allocation and investment direction of social resources. Through the index system and evaluation method of financial expenditure performance supervision and evaluation, scientifically evaluating the economy, efficiency and effectiveness of financial special expenditure can not only improve the performance and allocation efficiency of financial expenditure items themselves, but also make financial funds play a better role, thus optimizing the allocation of social resources.
(D) Performance supervision and evaluation is the actual need to improve the public financial system. Under the public financial framework, the separation of budget preparation, budget execution and budget supervision is the basic requirement of the public financial framework. The performance supervision and evaluation of fiscal expenditure adopts a scientific and standardized evaluation system, and scientifically analyzes and comprehensively evaluates the operation process and results of fiscal funds through the way of "tracking and asking for effectiveness". At present, the budget supervision mechanism with performance supervision and evaluation as an important means is gradually taking shape, and it will become one of the "Troika" of public financial management, which will regulate the use and performance of financial funds.
(E) Performance supervision and evaluation is a historic requirement for strengthening financial supervision. Since financial distribution activities are carried out with the state as the main body and political power, in the process of financial distribution, it is bound to form a control and restriction relationship between the state and other related subjects, which is financial supervision. As clients, taxpayers pay strong attention to the performance of public expenditure out of the demand for the quantity and quality of public products, which is the driving force for strengthening financial performance supervision and the basis for a government to maintain its support and legitimacy. For a long time, financial supervision has focused on financial compliance inspection, ignoring it.
The supervision of performance lacks supervision and assessment of the allocation effect of funds, the efficiency of capital use and the output results, and there are widespread problems such as softening budget constraints, out-of-control project investment and low efficiency of capital operation, resulting in a large number of inefficient and ineffective investments. The losses caused by some blind investments and low-performance investments are much greater than those caused by financial violations to some extent. All these urgently need us to introduce the idea of performance supervision, and to supervise financial expenditure more keenly than mechanically. In addition, in recent years, the financial budget management reform has achieved fruitful results, the budget funds have become more comprehensive, and the degree of budget refinement has improved significantly; After years of continuous inspection of accounting information quality, the basic accounting work of each unit has been improved; These two aspects have created conditions for financial performance supervision and also put forward historic requirements.
Two, XX county financial expenditure performance supervision work carried out and difficult analysis
The performance supervision and evaluation of fiscal expenditure in xx county started in XX. After more than two years of exploration and practice, some achievements have been made and some experience has been accumulated, but there are also some problems that need to be paid attention to. In order to further promote the performance supervision and evaluation of fiscal expenditure in XX county, it is necessary to rethink the practice of performance supervision and evaluation of fiscal expenditure.
(a) XX county performance supervision work.
The performance supervision and evaluation of fiscal expenditure in xx county started in XX. According to the financial supervision regulations of Gansu Province and the interim measures for the tracking of fiscal expenditure in XX City, combined with the actual financial work in XX County, the county government issued the Notice on Printing and Distributing the Implementation Measures for the Tracking of Fiscal Expenditure in XX County (Hui Zhengfa [xx Year] No.37), which stipulated the contents and methods, performance evaluation indicators and standards, performance evaluation organization and implementation scope, performance evaluation procedures and application of evaluation results, which created a foundation for the performance evaluation. The Bureau of Finance formulated and issued the Evaluation Index System for Tracking Efficiency of Fiscal Expenditure in XX County, and set up two first-level indicators, namely, business indicators and financial indicators, and two second-level indicators, namely, 12, which were subdivided into 26 * * * indicators and 4 individual indicators, and made the self-evaluation report of fiscal expenditure project performance in XX County and the model report of fiscal expenditure project performance evaluation in XX County, which clarified the responsibilities of internal performance evaluation of the Bureau of Finance.
According to the spirit of "Implementation Measures for Tracking Efficiency of Fiscal Expenditure in xx County" and the principle of "easy first, then difficult, from point to area, and steadily advancing", five projects with special fiscal expenditure of more than 500,000 yuan were selected for performance supervision and inspection in XX and 20 10. The projects involved include lump-sum poverty alleviation projects, the third phase of urban demolition and reconstruction, east-west river regulation, industrial concentration area construction and Jinhui Avenue. Extended inspection was carried out on the use of project funds and financial performance in xx year and 20 10 1 month to June, involving the units and counties construction bureau, demolition office, economic commission, land and resources bureau, hydropower bureau, Chengguan town, Shuiyang township and Yinxing township. In organizing the performance evaluation, it was found that the accounting data submitted by the project accountant to the inspection team only reflected the income and expenditure of funds directly handled by the project financial institution, while the funds related to the same project were scattered to relevant departments and towns to handle income and expenditure matters, which was not fully connected with the special accounting of the project, and the project accounting could not reflect the whole picture of the investment operation of the project, so it was difficult for the accounting department to play its role of participating in the whole process management of project funds and making suggestions on financial plan control. The basic data of financial progress evaluation and financial performance evaluation of project construction funds are not comprehensive. The inspection team did not look up the basic financial data such as the project investment budget, so it was unable to evaluate the progress of the financial investment in place, to comprehensively evaluate the financial performance of the completed project investment, and to accurately estimate the funding gap of the project investment. It was difficult to provide accurate, timely and practical financing suggestions for government decision-making. To this end, the inspection team suggested that the project implementation unit should compile and revise the detailed investment budget and financing plan in time when compiling and revising the project construction plan, so as to facilitate the supervision and evaluation of the government and relevant functional departments, and also facilitate the financial department to raise construction funds in time to ensure the smooth progress of the project construction. The level and depth of the problems reflected in the generated performance evaluation report are not deep enough, and the results of performance supervision and evaluation have not been linked to the budget arrangement, so it is difficult to provide a basis for the government to supervise and evaluate the performance of public management departments.
(B) Analysis of the difficulties in carrying out performance supervision and evaluation
As early as April xx, the Ministry of Finance issued the "Trial Measures for the Management of Project Performance Appraisal of Central-level Educational, Scientific and Cultural Departments", and then issued a series of institutional measures, and began to explore the establishment of a performance appraisal system for fiscal expenditures. Judging from the practice in recent years, the effect of performance supervision is not ideal, mainly because the current performance supervision environment is still not perfect, and there are many difficulties in implementing performance supervision and evaluation because of the constraints of modern financial concepts, performance supervision laws and regulations and financial performance supervision technology.
1, performance supervision laws and regulations are not sound enough. At present, there is not a comprehensive and systematic regulation of financial supervision activities in China, and some relevant provisions are scattered in the Budget Law, Accounting Law, Regulations on Punishment of Financial Violations and other laws and regulations, lacking integrity and systematicness. The legal norms of financial expenditure performance supervision are obviously blank. There are no corresponding laws and regulations on the subject, organization and implementation, working procedures, accountability for the allocation and use effect of financial funds, follow-up and effectiveness, and there is no institutionalized and systematic supervision mechanism, which makes the whole performance supervision work lack of legal constraints and institutional guarantees. At present, some thoughts on performance supervision have been carried out in local financial supervision institutions, and some framework and principle normative documents have been issued, but performance supervision has not been included in the current substantive work deployment in most areas.
2. The atmosphere of performance supervision and evaluation has not yet formed. Under the traditional planned economy system, the management of government funds is often extensive. In the supervision, auditing and assessment of financial funds, the basic theoretical understanding of financial expenditure performance supervision is not clear.
And lack of basic knowledge, some officials and people still lack a public and efficient modern financial concept. Some departments and units have not paid enough attention to the importance and significance of performance evaluation and have not yet formed the concept of performance evaluation.