In order to solve the problem of "repeated offenses" from the root, in addition to increasing rectification, strengthening supervision and serious accountability, it is more important to identify the "root cause" and treat both the symptoms and the symptoms.

In accordance with the Supervision Law, Budget Law, Audit Law and other legal requirements, the Standing Committee of the National People's Congress and the Standing Committees of provincial People's Congresses have recently listened to the 2016 final account report and audit work report of the government at the corresponding level. Judging from the final accounts and audit reports of the State Council and provincial governments, in recent years the standardization of fiscal budgets at all levels has been continuously enhanced, budget implementation has made significant progress, and the structure of fiscal expenditures has been continuously optimized. However, the audit reports of the State Council and most provinces still exposed many problems, many of which are "déjà vu" and can be said to be "repeated violations." Some problems are even "familiar" in audit reports for more than ten consecutive years and have always been prominent.

Each time after the audit report is made public, the relevant units involved will express their intention to make serious rectifications and take practical actions. Many unit leaders and responsible personnel have even been held accountable. However, under the high-pressure situation of auditing, problems still reoccur and "repeated offenses are repeated". This shows from another aspect that it is not enough to actively rectify the cases by the units and personnel involved. We should pay more attention to the deep-seated problems behind them. If these deep-seated problems are not solved, the problem of "repeated offenses" will not be eradicated.

For example, the audit report made by Auditor General Hu Zejun stated that the audit department randomly inspected the implementation of major projects and found that by the end of 2016, 188 projects should have been started but had not been started, 244 were overdue and had not been completed, and 5 could not be completed. Implementation, resulting in central infrastructure investment of 5.847 billion yuan (accounting for 51% of the total arranged investment) idle. There is certainly a problem with funds being idle due to unplanned construction, but the reasons for the problem are also worthy of attention. For example, although the plan for a comprehensive social welfare institution project in a certain place was approved, many obstacles were encountered during land acquisition and demolition, and the planning and design also needed to be adjusted, resulting in the inability to start construction. However, this fund cannot be temporarily used for other projects, even very important livelihood projects, and has to be left idle. In fact, if we follow the current model of preparing budgets and allocating funds according to construction projects, similar problems will still arise.

In recent years, the debt problem of local governments has attracted widespread attention from all walks of life. The State Council audit report pointed out that as of the end of March 2017, the debt risks of the 16 provincial, 16 municipal and 14 county-level governments audited were generally controllable, but the debt balance that the government promised to repay with fiscal funds had increased compared with the end of June 2013. 87%, of which the grassroots districts and counties and the western region have more than doubled; 7 provinces, 6 cities and 5 counties have committed to use fiscal funds through bank loans, trust financing and other forms since 2015. The balance of debt repayment is 53.719 billion yuan. This shows that despite repeated orders from the central government to strengthen local government debt management, in many places the rate of debt growth is still alarming. Many local governments have committed crimes and borrowed money illegally. The deep-seated root cause lies in unscientific performance concepts and assessment [KEY_14] mechanisms. In some places, when leading cadres hold meetings, they are even ranked according to GDP. This kind of assessment and [KEY_14] standards can easily drive local government leaders to grasp GDP at all costs. Among them, debt investment has become an important path.

Among the transfer payments, there are too few general transfer payments and too many special transfer payments. This has always been a prominent issue highlighted in the audit report. In 2016, although the proportion of general transfer payments in the central fiscal budget has increased, the Ministry of Finance still reported that there were still 94 special transfer payments in 2016, which were actually subdivided into 279 specific items during implementation. After some special items were integrated, It is still distributed and managed according to the original channels and methods; among the 90 sub-items in 7 categories of general transfer payments, 66 have designated purposes, and 76% of the institutional settlement subsidies and fixed-amount subsidies also have designated purposes. The solution to this problem is slow, and the root cause may be found in the current financial management system. my country's current fiscal system was established in 1994. Over the past 20 years, the economy and society have undergone tremendous changes. The scale of fiscal revenue and expenditure has increased nearly 80 times. The original fiscal system has been difficult to adapt to the requirements of modern fiscal management. Many issues reflected in annual audits indicate that simply emphasizing increasing general transfer payments and reducing special transfer payments does not have much substantive significance.

Therefore, in order to solve the "stubborn problems" in budget implementation and fundamentally solve the problem of "repeated offenses", in addition to increasing rectification, strengthening supervision and serious accountability, it is more important The most important thing is to find out the "root cause" and treat both the symptoms and the symptoms.

First of all, efforts should be made to improve the financial management system. The fiscal system is an important system that regulates the distribution of interests between the central government, local governments, and local governments at all levels. The core of the fiscal system is to clearly divide the powers and expenditure responsibilities of governments at all levels. While correctly dividing central and local powers and expenditure responsibilities, it is necessary to increase local fiscal revenue levels and independent expenditure capabilities; while the entire transfer payment framework remains unchanged, the proportion of general transfer payments, that is, the proportion of balanced transfer payments, should be further increased. Reduce special transfer payments; some items in special transfer payments that may affect fair market competition need to be further cleaned up and merged.

Secondly, it is necessary to improve the transfer payment system, especially the general transfer payment system. Under the premise of strict procedures, try to give local governments the power to comprehensively use transfer payment funds, so that local governments have certain room for maneuver and adjustment. At present, in the process of using transfer payment funds, "money to buy soy sauce cannot be used to buy vinegar", otherwise it will be illegal. But in reality, the money allocated to the grassroots often involves many projects, but the funds for each project are not large, and there is a lack of money during the implementation process. Therefore, it is recommended that on the basis of decentralizing administrative and financial powers, it is recommended to increase the proportion of transfer payment budgets detailed to regions at the beginning of the year so that they can be included in local unified budgets and give local governments more power to adjust and use funds.

Thirdly, it is necessary to increase the legal management of government debt. After the budget law was revised, some local governments began to borrow through "black box" operations, thus circumventing public and National People's Congress supervision. Among them, the most commonly used is the non-standard PPP (public-private partnership) model. The standardized PPP model has indeed played a very important role in the combination of social capital and government capital, solving shortcomings in infrastructure and other aspects. However, if borrowing is disguised through alienated models such as non-standard PPPs, government investment funds, and government purchase of services, it will easily lead to serious debt risks. Therefore, it is necessary to formulate special laws to make detailed provisions on the borrowing, method, use, return, management, etc. of government debt to strictly prevent disguised borrowing behavior, so that there will be no deviants in government debt borrowing.

Audit is a very important part of daily taxation. Only by doing a good job in auditing can development continue to gain momentum.

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