Strengthening public expenditure management in the fine

The end of 2007, Finance Minister Xie in the national financial work conference that "to better play the role of financial functions, financial management according to law must be vigorously promote and strengthen scientific and meticulous management." In the new era and the new situation, improve the public financial systems and to promote the refinement of public expenditure management, and exploring sophisticated management of public expenditure at this stage the model has a more immediate practical significance.


First, public expenditure management is a fine building of the objective requirements of public finance

Public expenditure as the perpetrators of the most direct, public finance requirements of the building should be a first of the financial sector to perform public service functions of the technical department. This so-called technical, mainly refers to the financial sector has the responsibility and obligation of funds to various state fiscal equalization of public services in accordance with the requirements of good distribution, good use to ensure the efficient use of funds. Therefore, to achieve fine management of public expenditure has become the basic content of the financial work.

1, and meticulous management is the basic premise of the equalization of public services. As China's economic development and social progress, the demand for public services, people will rapidly increase, the equalization of basic public services will be the country faces a future The main task will also be restricting China's economic and social development is an important factor. an important component as a government department's financial sector, should be something in this regard. the party's congress that "we must focus on the equalization of basic public services and the main functional areas, improve the public finance system ", fully illustrated the difficult task facing the financial sector. To this end, the financial sector in the clear at this stage the basic status of public service, to take appropriate countermeasures at the same time, public expenditure on the implementation of" fine " management is very necessary. to pass the "fine" management, accurate information on the equalization of basic public services, the focus and emphasis, the only way to gradually improve the public finance system, to achieve the equalization of basic public services.

2, and meticulous management is the basis for standardization of public expenditure. Standardization of public spending is the objective requirements of the market economy. At this stage, whether from public spending arrangements, expenditures on the form and content, to achieve a real sense of standardized management, as well as a lot of work to do, especially the work of the local financial sector is facing great pressure. Without the refinement of public spending, or that public spending is only a simple classification and arrangement, it is impossible fully to achieve standardization of public expenditure management.

3, and meticulous management is to fully play the key to effective use of finances. Give full play to the efficient use of financial resources is the most basic requirements of public finance. And give full play to the financial efficiency of capital use of funds is still the key to effective arrangements, which must related to the refinement of public expenditure management issues. only do the fine management, to make arrangements for financial resources has become very clear, very clear benefits to play or not, mistakes can occur very promptly be corrected, expenditure performance evaluation becomes operational. Therefore, in this sense, and meticulous management is the full key to effective use of finances.


Second, the fine management of public expenditure to achieve the specific requirements

Refinement of the financial management of public expenditure work on specific financial requirements, should include all aspects of financial work. However, with the specific conditions of the financial work at this stage, I think, particularly in the following three points.

1, sound fiscal expenditure management system. Meticulous management requirements from the point of view, the current expenditure management system, or are "extensive" the. "Tax sharing" financial management system is focused on addressing the central problem with the local income distribution, but not a good solution to the central and local expenditure responsibilities and expenditure scope of the local governments below the provincial division of powers between the more clutter. To solve this problem, the central government transfer payments from the sound system were discussed. But such efforts obviously transitional characteristics, or has great temporary, mobility. non-specific temporary circumstances brought to the local government non-rational expectations. to the central financial point of view, such temporary of performance is for the expenditure of local arrangements is blind and direction unknown. no matter what factors are arranged according to the general transfer payments to local government autonomy at the same time, also makes the supervision of the Ministry of Finance looked pale, which in turn On the other hand weakens the performance evaluation of public spending, will contribute to the phenomenon of management to spend money regardless of effectiveness.

2, mature way to finance public expenditure management. The current financial management of public expenditure with a deep imprint of the planned economy, and the market economy there is a gap, with specific performance characteristics of deep sector interventions . The central government block formed by the management of funds management, "unification" of the local financial resources at all levels of management, but also led directly to the local finance public expenditure dispersion. In real life, who can arrange the formation of capital, who have a say in the phenomenon, which also contributed to the financial work (especially local government work) as one of the main focus. Earlier this year, in Guangdong Province, the "two sessions", the former general manager of Guangzhou Metro complained, "a saving of 18 million, Anti-approved financial sector to suffer ", this should be worth pondering the financial sector.

3, the standard financial requirements of public expenditure management. Financial public expenditure management, financial sector, so much responsibility, it is more a kind of government action has been derived. "Public expenditure" is the name of "democracy" or the name "the right "The problem has aroused concern on the part of the insight. The current system under the central government to local governments in expenditure management is beyond the reach, and because of the inherent between departments and regions, the project features, industry requirements, assessment standards differences, but also makes parts of the financial sector is also out of the capital, its management priorities and requirements are not exactly the same phenomenon, to regulate the financial management of public spending a great deal of difficulty. Links to free papers Download Center http://www.hi138.com Third, to achieve the financial management of public expenditure on basic ideas refined

1, a reasonable set financial sector expenditure management institutions. Reform the financial sector available to management as the principle of block funding agencies to set pattern. Concrete idea is to weaken the departments do not function in the premise, according to market economic system and improve the public the needs of the financial system, the integration of existing spending authority for fiscal spending, "fine" management of organizational guarantees.

(1) the establishment of budget committee. Merge existing funding arrangements and the allocation of all those responsible for the internal structure, the establishment of the financial sector budget committee. The financial sector all the capital expenditure budget will be subject to the audit committee and the issuing process, the longer perform the relevant laws and administrative procedures. Ministry of Finance budget committee by the Minister directly responsible for local financial departments at all levels of budget committee by the appropriate person in charge of financial institutions responsible for the major. In order to ensure the normal work of the Commission budget, but also the corresponding database of experts, to determine a particular aspect of the financial sector in the budget to the appropriate library experts to identify a certain number of experts were repeatedly studied and determined. This would enable the financial sector regulate the money from the complex affairs of the status of freed money into just a simple technical departments to ensure compliance funding arrangements, reasonable and lawful.

(2) to retain funds to pay the financial institution. Centralized treasury payment system in order to ensure the smooth progress of financial departments at all levels of the organization responsible for the disbursement of funds to be retained at the same time, to highlight its normative features. To pass on funds to cover the situation analysis inspection and the implementation of budgeting for compliance, reasonable and lawful, but also provide the Committee with relevant budgeting advice, capital expenditures for the corresponding institutions of the inspection and performance evaluation provide preliminary advice.

(3) strengthening financial supervision and examination of capital expenditures and performance appraisal organizations. Is mainly responsible for the expenditure of all funds supervision, inspection and performance assessment.

2, the reform of the current fiscal transfers content. To the existing content to simplify the financial transfer payment, to enhance its transparency and strong operational. Specific to the central government, the fiscal transfers the contents of the simplified general transfer payments and special types of transfer payments. In addition to items of general transfer payments, including payment of all transfer payments outside, it requires a clear property right and the central and local powers, based on appropriated directly by the central government to provincial and municipal level, and guidance of the payment advice allocated by the province following the provinces (municipalities) responsible. special transfer payment methods in the allocation is divided into two types, one is related to the country's macroeconomic development, and directly allocated to specific projects , arranged by the responsible units; one is allocated to the provinces (municipalities), by its own in accordance with national development plans and arrangements for independent economic development policies. In accounting, the general transfer payments to a budget year for the accounting period; and special transfer payments to sub-project accounts, a budget year can not be completed, in accordance with appropriate accounting system for processing.

3, the central government and local government powers relations. In the specification of the central and local government financial authority, the financial sector to positive recommendations for the central government and local government powers relations. Must be clear what sort of a local government must be asked to do by the Central Government and which is based on local conditions, make their own decisions. In the specific powers of local governments, they can give the local government certain powers of disposable financial resources, performance evaluation of its use of funds by the finance department is responsible for a higher level.

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