in accordance with the legal requirements of supervision law, budget law and audit law, the National People's Congress Standing Committee (NPCSC) and the standing committees of provincial people's congresses have recently specially listened to the 216 final accounts report and audit work report of the governments at the corresponding levels. Judging from the final accounts and audit reports of the State Council and provincial governments, in recent years, the standardization of financial budgets at all levels has been continuously enhanced, the budget implementation has made remarkable progress, and the fiscal expenditure structure has been continuously optimized. However, the audit reports of the State Council and most provinces still expose many problems, many of which are "deja vu" and can be said to be "repeated trials and repeated crimes". Some problems, even in the audit reports for more than ten years in a row, are "deja vu" and have always been prominent.
every time the audit report is made public, the relevant units involved will make a statement to seriously rectify and take practical actions, and many unit leaders and responsible personnel will even be held accountable. However, under the high pressure of audit, the problems still appear repeatedly, which shows from another side that it is not enough to rely on the active rectification of the units and personnel involved, and we should pay more attention to the deep-seated problems behind them. If these deep-seated problems are not solved, the problem of "repeated trials and repeated offenses" will not be eradicated.
For example, according to the audit report made by Auditor-General Hu Zejun, the audit department randomly checked the implementation of major projects and found that by the end of 216, there were 188 projects that should have started, 244 projects were overdue and 5 projects could not be implemented, resulting in 5.847 billion yuan of central infrastructure investment (accounting for 51% of the total arranged investment) being idle. Of course, it is problematic that funds are idle due to the failure to start construction as planned, but the causes of the problems are also worthy of attention. For example, although the plan of a comprehensive social welfare institution project in a certain place was approved, there were many obstacles in land acquisition and demolition, and the planning and design also needed to be adjusted, which made it impossible to start construction. However, this fund cannot be temporarily used for other projects, even very important livelihood projects, so it has to be idle. In fact, following the current model of budgeting and allocating funds according to construction projects, similar problems will occur.
in recent years, the debt problem of local governments has been widely concerned by all walks of life. The audit report of the State Council pointed out that by the end of March 217, the government debt risks of 16 provinces, 16 cities and 14 counties audited were generally controllable, but the debt balance promised by the government to be repaid with financial funds increased by 87% compared with the end of June 213, of which the grassroots counties and western regions more than doubled; At the level of seven provinces, six cities and five counties, since 215, through bank loans, trust financing and other forms, the government that borrowed illegally promised to repay the debt balance with financial funds was 53.719 billion yuan. This shows that although the central government has repeatedly asked for strengthening local government debt management, in many places, the speed of debt growth is still very alarming. Many local governments have committed crimes against the wind and borrowed money illegally. The deep root lies in the unscientific view of political achievements and the assessment mechanism [KEY_14]. In some places, when leading cadres meet, they are even ranked according to GDP. This kind of assessment and [KEY_14] standard can easily drive local government leaders to grasp GDP at all costs, among which, borrowing investment has become an important path.
in the transfer payment, there are too few general transfer payments and too many special transfer payments, which have been highlighted in the audit report. In 216, although the proportion of general transfer payments in the central budget has been improved, the Ministry of Finance reported that there were still 94 special transfer payments in 216, which were actually subdivided into 279 specific items during implementation, and some special items were still allocated and managed according to the original channels and methods after integration; Of the 9 sub-items in 7 categories of general transfer payments, 66 have designated purposes, and 76% of the system settlement subsidies and fixed-amount subsidies also have designated purposes. This problem is solved slowly, and the root cause may be found in the current financial management system. China's current financial system was established in 1994. In the past 2 years, great changes have taken place in the economy and society, and the scale of financial revenue and expenditure has increased by nearly 8 times. The original financial system has been difficult to meet the requirements of modern financial management. Many problems reflected in the annual audit show that it is not meaningful to simply emphasize increasing general transfer payments and reducing special transfer payments.
therefore, in order to solve the "persistent diseases" in budget implementation and fundamentally solve the problem of "repeated trials and repeated offenses", in addition to intensifying rectification, strengthening supervision and serious accountability, it is more important to identify the "root causes" and treat both the symptoms and the root causes.
first of all, we should focus on improving the financial management system. The financial system is an important system to standardize the interest distribution between the central and local governments and local governments at all levels. The core of the financial system is to clearly divide the powers and expenditures of governments at all levels. While correctly dividing the central and local powers and expenditure responsibilities, it is necessary to increase the local fiscal revenue level and independent expenditure ability; Under the condition that the whole transfer payment framework remains unchanged, the proportion of general transfer payment should be further increased, that is, the proportion of balanced transfer payment should be reduced; There are some items in the special transfer payment that may affect fair competition in the market, and they 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, local governments should be given the power to comprehensively use the transfer payment funds as much as possible, so that local governments have some room for maneuver and adjustment. At present, in the process of using transfer payment funds, "the money to buy soy sauce can't buy vinegar", otherwise it is illegal. But in reality, the money allocated to the grassroots is often a lot of projects, but there are not many funds for each project, and there is a lack of money in the implementation process. Therefore, it is suggested that on the basis of decentralization of administrative and financial power, the proportion of transfer payment budget to regions at the beginning of the year should be increased, so that it can be included in the local unified budget and give local governments more power to adjust and use funds.
Thirdly, we should strengthen the management of government debt by law. After the revision of the budget law, some local governments began to borrow money through "black box" operation, thus bypassing the supervision of the public and the National People's Congress. Among them, the most commonly used is the nonstandard 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, and solved the shortcomings in infrastructure and other aspects. However, if you borrow in disguised form through non-standard PPP, government investment funds, government purchase services and other alienation models, it will easily lead to serious debt risks. Therefore, it is necessary to formulate special laws to make detailed provisions on the borrowing, methods, use, return and management of government debts, so as to prevent disguised borrowing from happening, so that there is no other way for the government to borrow money.
Audit is a very important section in daily taxation. Only by doing the audit well can the development gain momentum continuously.
to inquire about the business in each region, please click: building qualification, catering qualification and medical qualification
How much is the qualification agency? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.