On state special funds management problems in the process of using \ Causes and Countermeasures

[Abstract] national special fund for the state key construction projects and special funds to support local projects, earmarking is its salient features and some units and departments interception, misappropriation, misuse of special funds and any change in its use, it can not play maximum economic and social benefits. Therefore, the strengthening of national management and supervision of special funds, establish and improve the management system is in front of us an important issue.

[Keywords] state special funds, management, use, there is a problem; causes, countermeasures

State special funds for the state key construction projects and special funds to support local projects. The state to stimulate domestic demand to make the rational allocation of financial resources, to implement a proactive fiscal policy is an important measure of its notable features is the earmarking. However, in its management and use, but some units and departments in different ways and means to withhold, misappropriate, misuse of special funds, any change of use, it can not play the greatest economic and social benefits, which is currently in some units and departments of the outstanding problems, which, on the one hand the phenomenon of corruption has become a hotbed and soil on the other hand, seriously disrupting the national macroeconomic regulation and control, resulting in the loss of funds, affecting economic development. Therefore, the strengthening of special funds management, use of process control, and establish and perfect the management system is in front of us an important issue.

In some economically less developed regions, countries to support economic development in poor areas, every year a certain number of allocated special funds to alleviate the shortage of funds, has played an important role in special funds from the management and use of the survey situation, the majority of special funds management and use is good, in accordance with state special funds management system work. at all levels of the financial sector, the project units in the fund management and operation of basically the account management, and earmarking, the economic policies the country has been very well implemented, achieved the desired benefits, but there are some problems.


First, the current management of special funds, use of the outstanding problems
First, the use of authority misappropriated, diverted from the investigation found that some units and departments to take the leadership of special funds for various methods of misappropriation or misuse, of these problems and discipline of special funds accounted for more than 80%. Second, the crowding in disguise. For The state allocated special funds, and some for the purchase of cars, covered buildings, purchase of control of purchased items, some of communication tools to buy, as well as the hospitality, personal shopping expenses are incurred on account of special funds. Third accounts, fraud. Some items not specifically account the special unit, separated from the outside audit supervision, or making false accounts, set up special funds to leave the table to retain secret "small treasuries" for bonuses and subsidies, dinners, any extravagance. Fourth excuse turnover, long-term loan. The leadership of some units and departments violate the provisions of earmarking, without borrowing, neither the legal procedures, nor the return date.


Second, the management of special funds, the main issues arising from the use
Resulting in the management of special funds, use of the main problems can be grouped into 5 different time: First, a number of management units and the use of special funds not from the ideological leadership of the main time management and use of special funds to give sufficient attention, can not limited funds wisely, the lack of tangible things of the idea that the state's money, especially to the poor relief funds is white, who with all lines, anyway, did not infringe the interests of others, not white do not. violations of financial discipline undermine the principle of earmarking, to withhold the name of unit or collective embezzlement, because "no individual into the pockets" and peace of mind. Second, management and use of special funds not timely examination of the State appropriated various special funds, some functions only played a "secondary" role, the lack of special funds management and use of checks, some "benefit" unit or department leadership advantage of the loophole you allocated special funds, I do not special, "magistrate as good as tubes "arbitrary, like how to use how to use. Third, the supervision and management is not timely and some special functions in the regulation of fund management and use of the existence of" four to four small ", that surprise inspections, the daily supervision of a small, post- supervision and more, in advance, check the little things, part of a project or check more comprehensive, less supervision and tracking, requirements to emphasize more in-depth investigation anatomy less because of the special fund management and use of the existence of "four less than four "lead supervision lag, so that left some key aspects of supervision" blank area "to provide a number of corrupt elements of corruption, embezzlement, misuse of the opportunity, once by the post-audit, financial discipline inspection found problems, or The report verified and discipline, to take "remedial" preventive measures, too late, it is difficult to contain. Fourth, punishment is not timely, from handling cases of discipline inspection organs to see every year, handling a number of corruption, interception, misappropriation State special funds of the case, the audit department audits also some problems, but in processing, are subjected to interference from all sides, so that the money collected can not be collected in full, do not place in direct responsibility and accountability and discipline management and use of special funds for the main unit or department leadership responsibilities, will be led by the authority or intervention, punishment is difficult to implement, persons responsible and competent to make some vital interests of the leadership has not been touched, and some to a symbolic action, but also " nowhere near "that discipline repeated investigations repeat offenders. five is not timely financial allocations, lack of transparency and some project funds allocated after the financial sector and can not explain and emphasize feedback, resulting in some units or departments that have funds into the account, I do not know What is the money. In addition, the financial allocation can not be in place in time, resulting in unit revenue and expenditure is difficult to balance, from an objective to some units or departments misused, embezzled funds to provide special conditions and excuses. Links to free download http://www . hi138.com

Third, strengthen the management and use of special funds response
Management and use of special funds to block the loopholes in the process, effectively curb interception, misappropriation, misuse of special funds and discipline, the limited use of special funds to the real production and construction projects to effectively play the earmarking of performance should the following actions:
1. Good grasp of public education, enhance their understanding. Use of various forms of the cadres and masses of extensive publicity and education, learning and all levels of state government special funds established by the policies, rules, regulations, so that we fully understand the state special capital management, use is earmarked and can not withhold or divert, if not dedicated funds, misappropriation or diversion of special funds is a serious violation of financial discipline, disrupt the national economic regulation of behavior, resulting in the loss of funds, the impact of economic development, causing loss to the state must be held management and use of special funds of the unit or department's responsibility, especially leading cadres, must from the political plane, to fully understand the pipe and make good use of special funds of the importance, for the people a good home, good fiscal management, enhance the overall awareness, project awareness, management awareness and sense of control, due to special funds to play the economic and social benefits.

2. Sound system, do a good job plugging prevention. Establish an effective management of special funds, use of the system, management of special funds to ensure a legal basis for national basis in the past, due to special funds management, and use the system is not perfect, or do not resolute, not be implemented, lax supervision and inspection, resulting in interception, misappropriation, misuse of special funds, as a result of serious negligence and causes significant loss of bureaucratic waste and other issues. In order to prevent and eliminate the misuse, misappropriation of funds and other issues of special to ensure that earmarked at all levels of government, the relevant units and departments according to relevant state policies and regulations, establish and improve the management system. First, to establish a fund special account, account storage system would be of special funds set up special accounts, closed-end management and implementation of account storage. The second is to establish a dedicated funding approval and disbursement system on schedule, a special fund for each change allocated for the decomposition, successive allocation, strengthen monitoring, steady. Before the allocation of new funds, to make management and use of the units have been allocated funds to use to write detailed reports, and requested the audit and supervision departments to carefully audit and found the problem corrected immediately, and Tingbo the remaining funds, in order to enhance the management and use of units of good job, with good sense of special funds. Third, standardize, improve the funding approval process. in accordance with certain procedures for approval, and the progress of the project to determine the extent of the funds invested, encouraging donations to the project unit obligations, investment, to improve capital efficiency. Fourth, establish a government procurement and financial settlement system. Materials required for the project to purchase a unified approach to government in the use of funds, mainly in material allocation, billing, settlement by bank transfer only, not cash, to prevent the waste of money and procurement of unusual transactions.

3. Enhanced surveillance, strengthening of supervision. Attention to strengthening the supervisory role of three: One is to play within the financial sector supervision and relevant agencies, departments, external oversight role, and second, to authorities, national audit institutions and audit institutions to play a supervisory role, Third, supervision and discipline inspection organs to play people reporting oversight role, to increase the supervision of a variety of forms in the supervision of the way, first through the discipline inspection organs to carry out regular enforcement to monitor, supervise the whole process of using special funds: a unit to supervise the project uses of project funds, and to participate in project approval, construction and final acceptance, the second to strengthen at all levels and all departments to perform its regulatory responsibilities of the inspection and re-monitoring, discipline inspection and supervision organizations, financial and other units to strengthen the capital project inspection, the three major projects to be of special audits and tracking audit, to keep the operation of project funds to ensure the smooth implementation of major projects, the real money is used wisely.

4. Increase the punishment, the implementation of accountability. To effectively curb the interception, misappropriation, misuse of special funds and discipline, to ensure no loss of the use of special funds, does not drain, not to waste, we must increase the intensity of law enforcement, by monitoring inspection, management and use of special funds in the emergence of law and discipline problems in a timely investigation. special funds to develop an accountability system for illegal, unauthorized and forced crowding of, withholding or misappropriating funds of the special units and individuals, in addition ordered to return funds, due to serious dereliction of duty and the bureaucracy of the heavy losses caused by waste and other issues to be dealt with severely, and discipline shall be investigated by the relevant departments and units the responsibility of leadership and direct responsibility of the persons, to punish a small number of corrupt elements, to effectively curb special funds management, the use of interception, misappropriation, misuse and other acts full use of administrative and legal means to crack down on efforts to make law and discipline not to act rashly molecules, to ensure that national special funds for deepening reform, expanding opening up and economic construction smooth function. Links to free download http://www.hi138.com

Links to free download http://www.hi138.com