First, the problems and reasons in the implementation of the financial expenditure policy related to agriculture
(A) the total financial investment in agriculture-related funds is insufficient, and the expenditure structure is unreasonable
In recent years, the total amount of financial agriculture-related funds has increased year by year, but the proportion of financial agriculture-related expenditure in total fiscal expenditure has been hovering at a relatively low level, and the growth rate of financial agriculture-related funds investment is lower than that of financial recurrent revenue. The financial investment in agriculture-related funds at the city and county levels is insufficient, mainly relying on the input of the central or provincial finance. As far as the county-level finance in our city is concerned, on the one hand, it is influenced by the over-concentration and lagging return of the current financial system; on the other hand, it is influenced by the underdeveloped local economy, low fiscal revenue and relatively little available financial resources, which makes the budget at the beginning of the year unable to arrange the expenditure of constructive projects while ensuring the rigid expenditure such as the salary of financial support personnel. Fiscal expenditure is still a pattern of "ensuring food and operation". The same is true of municipal finance, and the investment in agriculture-related funds mainly depends on higher-level finance. According to the audit investigation, the total expenditure of agriculture-related funds in Bengbu City in 2005 was 477.5943 million yuan, of which the financial arrangement at this level was 42100800 yuan, accounting for 8.8% of the total expenditure, and the financial arrangement at the higher level was 435.4935 million yuan, accounting for 91.2% of the total expenditure. In 2006, the total expenditure of agricultural funds was 458,824,200 yuan, of which the financial arrangement at the corresponding level was 524 1.42 million yuan, accounting for1.4% of the total expenditure, and the financial arrangement at the higher level was 4064 1 10,000 yuan, accounting for 88.6% of the total expenditure.
In the financial expenditure on agriculture-related funds, the proportion of expenditure on government institutions (personnel funds of agricultural authorities) is high and increasing year by year; Low investment in production and high investment in non-production. Specifically, the financial arrangements for agriculture-related expenditures are mainly used for the construction of agricultural infrastructure, agricultural science and technology, and rural socialized service system. In the agricultural infrastructure, agricultural science and technology, and rural socialized service system, the share of agricultural infrastructure investment is relatively high, and the proportion of science and technology expenses in agriculture, forestry, water and other departments in agricultural expenditure is declining. In agricultural infrastructure construction, the proportion of large and medium-sized social water conservancy construction is large, while the proportion of small and medium-sized infrastructure construction that farmers can directly benefit is small.
(B) the way of financial support for agriculture is not perfect, and the supporting investment mode needs to be improved.
The central and provincial financial special transfer payment funds are based on projects, and it is stipulated that local finance must arrange some matching funds. At present, local finance, especially county and township finance, is very difficult, and it is difficult to put in place the special agricultural funds that should be matched on time and in full. Therefore, in order to cope with the inspection, some people adopt false supporting measures, and some "rob Peter to pay Paul" supporting measures, etc., resulting in insufficient funds for the whole project, and sometimes the financial funds of the higher authorities can not be disbursed in time, thus affecting the implementation of the project, resulting in some projects not being completed on schedule, or only part of them being implemented, and some even cutting corners and cutting down the construction content of the project, resulting in the failure of the agriculture-related funds and projects to play their due benefits.
(C) The allocation of agricultural funds and the establishment of projects are lack of standardization and scientificity.
First, there is a lack of standardized standards and basis for the allocation of funds, and there is a phenomenon of "spreading pepper noodles". The financial funds for supporting agriculture are managed in blocks, and there is a problem of division of departments. For example, the financial funds for agricultural infrastructure, scientific research, production and circulation are managed by different departments. The investment from different channels has a considerable degree of duplication and overlap in the use direction, implementation scope, construction content and project arrangement; The same type of project is managed by multiple departments, which greatly increases the management cost and lacks the efficiency of overall integration and centralized implementation, resulting in scattered capital investment, which makes it difficult to form the effect of concentrating funds to do big things and affects the investment effect of construction projects.
Second, the financial funds for supporting agriculture are unscientific and out of touch with the actual needs. If some inefficient planting and aquaculture projects are arranged, farmers are not interested in such projects; Some projects have a long period from arrangement to production implementation, and the project market is optimistic when reporting. When the agricultural products of the project are produced, the market changes, and the products have been in short supply to balance supply and demand or even oversupply, resulting in losses; Agriculture, forestry, aquaculture, etc. are sent to the countryside by science and technology, and the training time is short and the effect is poor. Some local departments concerned use this as fraud to obtain funds.
(four) the use of financial funds for supporting agriculture is scattered, and the management is overlapping and repetitive.
Due to the administrative management system, there are many agriculture-related departments, and their functions overlap and overlap. The financial funds for agriculture are managed by multiple departments, and the departments are offside or absent in actual work, thus forming a situation in which multiple departments arrange the same project or manage them all. For example, in the audit investigation of county and township highway funds, it is found that there are both financial arrangements and departmental arrangements for county and township highway funds; The funds arranged by the superior financial department are arranged by the superior department and the financial arrangement at the same level; The funds arranged by the higher authorities are also arranged by the Provincial Communications Department and the Provincial Highway Bureau.
Due to the different business division of the financial department, the financial funds used for agriculture also involve the management of multiple departments (rooms), and the communication is not smooth in actual work, and there is also a problem of repeated arrangement of funds for a project. In the audit investigation of agriculture-related funds, the funds involve many functional departments such as agriculture, economic construction, comprehensive development office, agriculture and taxation bureau, education and culture, etc., and there are many management departments and complicated links, resulting in the phenomenon of "multi-channel investment above, multi-channel operation below, but no management, no management" and "each playing its own horn and singing its own tune", which makes the funds relatively scattered and difficult.
(E) The use and management of agricultural funds in some places are not standardized.
The use and management of funds for agriculture-related projects are finally implemented at the grassroots level, mostly in economically underdeveloped areas, with relatively backward economy and culture, low policy quality of grassroots financial personnel and managers, poor basic work, and generally irregular use and management of funds. First, due to the unpaid nature of agricultural funds, the leaders of individual units and competent departments have a weak legal awareness, ignore the seriousness of state special funds, only consider their own interests, local interests and small group interests, formulate fund management policies and methods without authorization, and talk at will, so that agricultural funds cannot be effectively put in place, projects cannot be fully and effectively implemented, and benefits cannot reach the expected goals. Second, at the beginning of investment, agricultural funds always emphasize the planned management of the project, but in the actual operation process, often due to too many management links, resulting in mutual constraints, not managed as planned; In the process of appropriation, there are some phenomena in some places, such as using virtual engineering projects, falsely listing engineering costs and falsely reporting workload, and intercepting and misappropriating financial funds related to agriculture.
(six) the effect of some agricultural policy subsidies is not obvious.
In recent years, the state's direct subsidies to farmers are increasing. Such as: subsidies for improved varieties of rice and wheat, direct subsidies for grain, comprehensive subsidies, diesel subsidies, and subsidies for sunshine projects. Subsidies are also different. The subsidy for improved varieties of wheat in our city is "seed supply", that is, the competent agricultural department entrusts the successful seed supply company to purchase improved varieties in a centralized way through public bidding. When the seed supply company sells improved varieties to farmers at the market price, it only collects the difference after financial subsidies. Only farmers who purchase and use improved varieties of wheat can enjoy subsidies, and no users will benefit, and the effect is very good. The direct subsidies for grain and improved varieties of rice are "inclusive", and farmers who grow grain and rice can enjoy subsidies. The subsidy funds are distributed in a "one-card" way, that is, the subsidy funds are directly deposited into farmers' "one-card" passbook through financial institutions such as postal savings and rural credit cooperatives. This advantage is that the subsidy funds go directly to households, avoiding the problem of interception, misappropriation or even deduction of farmers' subsidy funds. In the audit investigation, we found that the subsidy funds deposited in the "one-card" passbook were not used for grain production by farmers, and many farmers did not withdraw them at all. Ask the reason, saying that the money is too little, the home is far from the town, the ticket to the town credit cooperative, plus breakfast, and then the money to buy a la carte is gone, and some may have to pay back, so it is better not to mention it. As a result, this part of the funds are not used or useless according to the original purpose of the funds, and the national policy-related agricultural subsidy funds have not achieved the expected results and played a good role.
(7) There is no effective supervision and restriction mechanism for the allocation and use of financial agriculture-related funds.
The financial agriculture-related funds cannot be used in a standardized way, and the central finance and provincial finance cannot grasp accurate information on the use of financial agriculture-related funds in a timely manner. Even if the problem of using funds in violation of the original provisions is found, there is no corresponding punishment for the relevant departments of local governments that violate the regulations. At the same time, the financial department is responsible for the project approval, organization and implementation; As a supervisor, this institutional problem of being both an "athlete" and a "referee" has not been well solved. The local supervision departments concerned have found problems in the inspection of special funds related to agriculture, and it is also difficult to report and deal with them, because local governments often "roll with the punches" on the pretext that they cannot "harm local interests", which encourages the illegal use of financial funds related to agriculture, such as misappropriation and misappropriation.
Second, some thoughts and suggestions
(1) Promote the integration of financial agriculture-related funds. The integration of agriculture-related funds is not to simply merge funds from various channels, but to clarify the key investment of agriculture-related funds through integration and improve the efficiency of the use of funds. First of all, we should strictly follow the procedure of fund allocation, handle the application of fund projects according to the system, conduct necessary evaluation and demonstration on the selection of fund projects, and conduct collective research on the determination of fund projects, so as to eliminate "human projects" and "relationship projects" and avoid the randomness of fund allocation. Secondly, the existing agricultural projects and funds should be integrated and relatively concentrated. For the agricultural investment currently managed by different channels, especially the financial capital investment for agricultural infrastructure construction, it is necessary to strengthen overall coordination and unified arrangement to prevent repeated investment in projects or excessive dispersion of investment, so as to maximize the benefits of limited funds. It is suggested that a functional department be responsible for the expenses that can be merged. It is necessary to clarify the functions and division of labor of various departments in charge to ensure the effective allocation of agricultural financial funds. Reasonably divide the powers of central and local government finance in agricultural and rural development.
(2) Improve the financial structure of agriculture-related funds. It is necessary to change the current situation that the proportion of agricultural-related funds in grass-roots finance for unproductive expenditures remains high, deepen the reform of rural institutions, reduce government levels, reduce financial support personnel, save more financial funds and increase investment in agricultural infrastructure construction, public facilities construction, rural socialized service system construction and rural social undertakings development. Adjust the structure of financial support for agriculture, promote the process of agricultural industrialization, focus on cultivating a number of influential rural leading enterprises, cooperative economic organizations and agricultural product production bases, and cultivate a number of famous brands for planting and breeding.
(3) Improve the performance of financial agriculture-related funds. First, in the investment mechanism, we should change the state's single investment into the joint investment of the state, local governments, collectives and individuals, change the scattered investment into the integrated investment of funds, and concentrate on doing great things. Second, in engineering construction, it is necessary to implement the project legal person system, the bidding contract management system, the project quality tracking supervision system, the project construction responsibility investigation system, the project fund reimbursement settlement system, the project budget and final accounts audit system, and the combination of professional team building and mass management for all projects to improve the efficiency in the use of funds and the project quality. Third, in the supervision mechanism, it is necessary to attract villagers' representatives to participate in the construction and management of the project, give full play to the supervisory role of the people's congress, the CPPCC and the news and propaganda department, and ensure the quality and efficiency of the project construction.
(four) the whole process of monitoring agricultural capital projects. First, in the project initiation stage, the budget of agriculture-related projects should be well prepared and controlled in advance. The relevant competent departments should conduct feasibility studies on the establishment of agriculture-related projects according to the relevant industrial policies of the state, analyze and review the social and economic benefits of the projects, organize experts to demonstrate and screen, and strictly control the entrance; Second, in the implementation stage, do a good job in the supervision of agriculture-related projects. The financial and competent departments can entrust intermediaries to track and check the implementation of the projects, ensure that the funds are used according to the prescribed purposes, and prevent the loss and waste of financial funds. Third, in the completion stage, do a good job in the inspection and acceptance of agriculture-related projects. After the completion of agriculture-related projects, it is necessary to conduct the final accounts audit of the project completion in time, and allocate the final payment of the project according to the audit results. Except for the provisions of the state, province and city, the part that exceeds the accounting of project expenditure shall be borne by the project unit.
(five) standardize the financial expenditure behavior of agricultural funds. First, we should standardize the basic accounting work, and constantly improve the policy level and business skills by organizing relevant personnel of project units to carry out accounting knowledge training, so as to standardize accounting behavior and strengthen financial management. Second, we must insist on setting up special account accounting to ensure that funds are earmarked. Third, strict expense reimbursement procedures should be followed; All expenditures should be reasonable, compliant and legal, the original vouchers should be legal, authentic and effective, and the procedures for approval and reimbursement should be complete.
(VI) How to play the role of audit supervision in the use and management of agriculture-related funds. First, we must track the efficiency of the use of financial funds, ensure the safety of financial funds and improve efficiency. With the deepening of new rural construction, the investment in agriculture-related funds will continue to increase, and the proportion of financial expenditure will continue to increase. Audit work should timely adjust the working ideas and focus, strengthen the audit supervision of agriculture-related funds, track the procedures and effects of financial expenditure, promote standardized management, strengthen the supervision mechanism, and achieve the purpose of rational use and improving efficiency. Audit institutions should strengthen the supervision of water conservancy projects, comprehensive agricultural development, ecological environment, urbanization, rural compulsory education, culture and health and other rural public construction funds, and track the use efficiency. It is necessary to move the supervision barrier forward, control the audit supervision in terms of options in advance and tracking in the process, promote the improvement of the efficiency of the use of financial funds, and promote the healthy development of new rural construction. Second, we should strengthen the audit of agricultural infrastructure projects and pay attention to the benefits of financial agriculture-related funds. Agricultural infrastructure is one of the indispensable conditions for the development of modern agriculture. Around the construction of new countryside, the state will increase investment in infrastructure construction such as farmland water conservancy, shelter forest system and comprehensive agricultural development. Whether audit institutions can be recognized by the masses in serving agriculture, rural areas and farmers depends on the quality and effect of audit of agricultural capital projects. Audit institutions should track and supervise the funds for infrastructure construction in new rural construction, ensure that the funds are used for agricultural infrastructure construction, prevent funds from being misappropriated and lost, and make efforts to improve agricultural production conditions and improve agricultural comprehensive productivity. It is necessary to adhere to the mandatory examination system for major agricultural projects, focusing on whether there are problems such as lowering construction standards without authorization, adjusting project construction contents, inconsistent old reports with new accounts, unrealistic development project costs, and overestimating the construction funds. Third, we should strengthen the audit and supervision of various project funds related to the vital interests of farmers and promote the implementation of the party's policy of benefiting farmers. In building a new countryside, governments at all levels have formulated a series of preferential policies and measures, both in terms of capital investment and policy support, with the fundamental starting point of earnestly safeguarding the fundamental interests of farmers and enabling them to enjoy the fruits of economic development. Audit institutions should dare to adhere to principles in safeguarding farmers' interests, strictly perform their audit and supervision duties, maintain financial and economic order according to law, strengthen audit and supervision of funds such as poverty alleviation and disaster relief, new cooperative medical care, family planning, living allowance for poor families, land acquisition compensation, etc., and ensure that these funds are really used by farmers, so as to implement a series of policies of benefiting farmers by the party and the state. Fourth, we should change traditional ideas and innovate audit ideas and methods. There are many sources of agricultural funds, and the nature of funds is complex. The operation mode of funds is layer by layer appropriation and transfer. If it is not enough to just check the financial department and the competent department, we should follow the direction of funds to the end. This requires audit institutions to combine the actual situation and cooperate with each other from top to bottom in order to complete the task with good quality and quantity. At the same time, on the basis of finding out whether all links of raising, distributing and using agricultural funds are true and legal, audit institutions should use special audit methods and certain standards, and also conduct benefit audit and make comprehensive evaluation on the economy, efficiency and effectiveness of special agricultural funds. Focus on exposing major problems such as serious losses, waste and capital loss caused by poor management and decision-making mistakes. Improve the breadth and depth of the audit of special funds related to agriculture and improve the quality of audit results through benefit audit. It is necessary to break through the mindset that the audit of agriculture-related funds is practical, paying more attention to auditing and handling punishment, and neglecting exposing macro-management problems. We should deeply expose major issues, analyze existing problems on the basis of a large amount of audit data, and comprehensively analyze the policy and system defects that restrict and affect rural development and farmers' income increase from the bottom up, and really analyze the causes of existing problems thoroughly from macro and micro aspects, and put forward targeted and feasible opinions and suggestions from the perspectives of strengthening macro management, improving policies and regulations, promoting reform and improving efficiency, so as to arouse leaders at all levels. Highlight information mining, make full use of the existing audit data, collect, sort out and refine the materials of each scattered agricultural-related fund audit project, summarize the problems with tendentiousness, universality and signs, report comprehensive information or special reports with certain depth in time, and put forward high-level opinions and suggestions to provide services for the macro-decision-making of the government and relevant departments.