Problems in the management of extrabudgetary funds and the guidelines recommend

[Abstract] extra-budgetary funds management is an arduous and complicated task that requires constant work to explore and refine the methods and measures, the paper discusses the problems in management of extrabudgetary funds and the corresponding countermeasures.

[Keywords:] extrabudgetary funds managed local financial instruments

Is extra-budgetary funds by the local financial departments and administrative units according to the national budget laws, administrative regulations and financial rules and regulations, self-extracting, self-collected self-arranged into the national budget is not used as a financial capital. Extrabudgetary funds outside the country and the government budget revenue and expenditure plan funds exist, it is relative to the budgetary funds exist, is unique to China's socialist finance financial areas. including administrative fees, confiscation of income, funds and additional revenue , authorities focused funds turned over to the township self-and co-ordinate funds, other financial management is not included in the budget funds.

As the state extra-budgetary funds and local financial sector continued to strengthen management has gradually become more scientific and standardized way, but in the process of extra-budgetary revenue and expenditure there are still some problems:
1. Some units do not purchase and use of the financial sector or the producer of the notes printed, but the use of other instruments made or purchased.

2. Some units are arbitrary charges of repeated problems there. If allowed to establish fees, fees to expand the scope and improve the standard fees, fees and charges that have been explicitly canceled the project continues to receive, or standard has been reduced also receive the original standard.

3. Misappropriated the extra withholding, concealing financial accounts do not pay, or not hand-over time and in full accordance with the provisions of financial accounts or extra public funds for personal survival, or set up illegal accounts, or extra-budgetary funds not by the unit Financial unified management, but scattered in a number of departments within the unit to management.

4. Extrabudgetary expenditures used beyond the state standards and scope of the indiscriminate use of arbitrary branch. Without a financial sector review, with extra-budgetary funds for capital investment, loans and other acts.

5. Preparation of false extra-budgetary revenue and expenditure plans and accounts.

Based on the above problems, the author proposes some normative recommendations:
1. Strengthen the management of extra-budgetary revenue bills. Paper management is the prerequisite and key management of extrabudgetary funds. Can play a monitoring role and control of the two. Strictly notes issuance, inspection and certification verification system, the first time the financial sector in the release notes By examining the application of units requisitioned notes no legal fee basis, without charge basis, to not provide the notes, units do not have bills to pay is difficult, if using home-made units or other instruments, that is illegal, the payment Units or individuals can refuse to pay unauthorized fees that you can play the role of the control. Second the financial sector should be charging unit charges on a regular basis to conduct inspections. check fees, standards, whether the scope of qualifying.

2. Expressly requires the unit must work well publicized charges. The basis of fees, approval authority, document number, the standard fees and charges, amount, scope of application, must be publicized. To pay fees to understand the object of policy, oversight arbitrary charges against units play the role of social supervision and supervision by public opinion, to prevent the unreasonable burden of payers, from the source to stop the arbitrary charges.

3. Full implementation of the "unit billing, collecting banks, the finance management" and "penalty payment of separation," "Piaokuanfenli" management approach. "Penalty payment of separation," "Piaokuanfenli" is the unit charge or confiscation of extra-budgetary revenue income when the standard is only responsible to pay a fee or the fee payer units issued payment notice, the fee payer to the financial sector bank designated payment agent, agent bank charges unit back to a single credential, the fee payer out charges or confiscation of instruments. to do so, the charging unit is only a bill, not receiving, this will serve two purposes: First, cut off the charging unit of arbitrary charges and get all income or sit sources of funding, to prevent the loss of financial resources. II extra-budgetary revenue is guaranteed full and on time contributed financial account.

Links to Research Papers Download http://www.hi138.com 4. To strengthen monitoring mechanisms, and increase efforts to deal with law and discipline violations. Among the management of extrabudgetary funds, some aspects of the balance of payments vulnerability, usually alone, and daily supervision difficult to completely block the check and under control. Therefore, it is necessary to strengthen supervision and inspection, supervision and management of extrabudgetary funds should check the financial supervision as a key element to carry out regular checks on a regular basis ..

5. Strengthen the financial accounting team building, management of extrabudgetary resources to further meet the job requirements of the new period. Extrabudgetary funds to strengthen the building of good management is critical to meet the requirements of the times, must have a business skills, familiar with the financial laws and regulations, love Gang dedicated financial team, in order to facilitate the smooth management of extrabudgetary funds and the conduct of the business.

6. Extra careful preparation of the budget, strengthen the financial management of extrabudgetary funds. First, extra-budgetary funds continue to improve, "expenditure" management approach, the income paid in full financial and expenditure approved by the financial sector indicators, arranged to use. The second is the beginning of each unit of extra-budgetary revenue and expenditure plans to be prepared, reported financial approval, the finance department's plans to standardize all units under budget. more units of income to offset the budget funds allocated for the expenditure of large proper conduct of the deployment, the general principle is to seek its own balance. the units to monthly and quarterly reports in a timely manner, so that the financial sector to grasp the implementation of extra-budgetary revenue and expenditure plans, year-end to conscientiously sum up, it is necessary to sum up results, but also analysis of lessons learned . The third is to strengthen the management of fiscal accounts, insist on pay as deposit income and expenditure with the approved budget with the support of the standard principles for the payment delay, non-payment, income or sit, stand to gain income persons, in accordance with the financial system to the units and parties responsible to give the necessary economic, administrative or legal punishment, and that exchange jobs.

7. Extrabudgetary funds to establish a stable operating system. Extrabudgetary funds budgeted income and expenditure and balance of payments, both consistent with the Department, there are very different. In common is financial capital. The fundamental difference between is that for a unit, the extra-budgetary revenue and expenditure are linked, the units in the fiscal accounts will be paid extra, but also concerned about how much support the unit, how to support. The budget funds income and expenditure, for a unit is not linked. This determines the establishment of mechanisms for extra-budgetary revenue and expenditure of the establishment of mechanisms to be linked, and that this mechanism should be both to the power, but also added pressure, both the incentives, the role of another constraint. On the revenue side, protecting the legitimate charges to stop arbitrary charges. on legal fees should be clearly income mandate, to develop scientific and effective incentive mechanism, both to prevent unauthorized fees due are collected and ensure that, to prevent ownership of the original extra-budgetary funds, the right to use the unit, how many units will be able to receive and how much, enthusiasm is relatively high, ownership is now recovered, the number of units closed due the amount of indiscriminate relief hole to effectively combat the phenomenon. income should be reflected in the expenditure be supported, approved expenditure base, and learn some effective ways to budget to establish a set of expenditure of the assessment basis and the management system, a standardized and rational restraint mechanism.

As China further reform of financial management, the management of extrabudgetary funds I believe that the final solution should be: country status under the existing management of extrabudgetary funds to extrabudgetary funds into the budget to explore a new way of management: general principles is the number of annual budget based on past revenue and expenditure units approved extra funds to increase units, then it is necessary to avoid the extra-budgetary funds into the budget management and the lack of funding after the unit, but also true that each sub-unit of newly approved additional funding can play its due benefits, the financial resources to achieve scientific and precise management objectives.

In short, the extra-budgetary funds management is an arduous and complicated task that requires constant work to explore and refine the methods and measures in order to better manage extrabudgetary funds, to ensure full and timely turned over to finance extra-budgetary funds for economic development funding guarantee.

Links to Research Papers Download http://www.hi138.com