Sound budget review system to strengthen and improve budget management

Sound budget review system to strengthen and improve budget management
- Ministry of Finance about the person in charge of budget review work A reporter asked

June 9, 2015 Source: China Financial and Economic News
Recently, the General Office of the Ministry of Finance issued "on the full budget review its functions and strengthen the role of budget management notice" (hereinafter referred to as "Notice"). On the "notification" of the contents, the Ministry of Finance unit responsible person interviewed by newspaper reporters.
Q: Last year in August the Treasury party group decided to invest Evaluation Center Assessment Center was renamed the budget, and giving it new responsibilities. Recently, the General Office of the Ministry of Finance to implement the spirit of the document Party Group, give full play to the functions of the central budget review, strengthening and improving the departmental budget management issues related to the issuance of a "Notice", please tell us about the background and significance of the "notice" issued.
A: The assessment center transformation, strengthen the budget review and performance management, the Ministry of Finance party group standing deepen reform of the budget management system, strengthen and improve budget management to make highly significant deployment. Since the reform of departmental budgets, although the budget management has improved, but the budget inaccurate reporting, low degree of standardization, capital efficiency is not high, budget management and control and other issues are still very prominent unscientific. China's economic development has entered a new normal, to deal with slow growth in revenue into fiscal expenditure continued rigid growth, ease the financial pressure on long-term, we must optimize the expenditure structure adjustment, improve capital efficiency, etc. Looking Strategies. Deepening the reform of taxation in the start, with the new budget law, "the decision on deepening the reform of the budget management system" (Guo Fa No. 45) have been put forward to build a modern budget system in China has taken a firm strong pace. As an important means to strengthen and improve budget management, budget review and performance management is to implement the new budget law, Guo Fa No. 45 the relevant provisions of an important measure, but also the future a system innovation budget management reform period. Budget assessment center as a professional assessment team to participate in budget management, the widespread use of social technology to provide strong technical support, will effectively address some of the outstanding problems that exist in the current budget management play a unique role.
Q: "Notice" stressed that "the budget review is an important means to strengthen and improve budget management," and proposed a full review of the functions of the central budget of the general idea, you know what?
A: The "notice" focus on deepening the reform of budget management system, stressing that "the budget review is an important means to strengthen and improve budget management," clearly the current and future periods, give full play to the functions of the center's budget review general idea: First, create a budget review mechanism, embedded in the budget review substantive department budget management processes, and effectively improve budgeting authenticity, rationality and accuracy. The second is to participate in the whole process of budget performance management has become an important part of performance management, to improve the effective use of finances and services. Third, according to construction plans and requirements at the central level of project expenditure fixed standard system, strengthen the theory of policy research, efforts to strengthen the basic work, give full play to the role of supporting the project expenditure standard system construction.
In our view, both on the practice of budget management reform of lessons learned, but also to the world advanced budget management practices and boldly learn. First, the budget review carried out by the central department budget review, to establish a scientific and reasonable, and efficient operation of the budget review mechanism, strengthen the audit checks budgeting, controlling authenticity, reasonableness and accuracy of departmental budgets from the source, for the department the effective implementation of the budget of the foundation. Second, the center of the whole process involved in the budget review budget performance management, according to their own advantages into full use of social technology, project tracking performance monitoring budget execution and post performance evaluation, the results from the implementation of the measure to assess the alignment of departmental budgets. Sector projects budgeting and performance evaluation of overall spending, not only conducive to the establishment of the government budget performance accountability, but also provide a reference for future annual budget reasonable arrangement, so that really make the budget review budgeting becomes necessary procedure to form a budgeting , implementation, supervision and performance evaluation interrelated, mutual restraint mechanism. Third, the budget expenditure by conducting standard system, the establishment of basic information database budget, budgeting organic qualitative and quantitative management of the combined management, give full play to the budget review the quantitative basis and technical support in the role of modern financial management.
Q: central departments annual budget in the face of a wide variety of reporting, the huge amount of funds, etc., would "inform" the scope of the budget review is how to provide?
A: The program "notice" clearly the budget review for the Ministry of Finance project library project to be included in the annual budget and budget arrangements for ongoing projects proposed supplementary budget. Major projects including new projects to be included in the annual budget arrangements, infrastructure projects of special financial arrangements, highly professional or technical complexity of the project scope priority in the budget review. Also provides a review of temporarily into the scope of the project are: the project have been identified and Expenditure estimates standards and requirements of the project, the assessment should not be classified higher degree project within budget requirements in the project 500 million. In addition, the "notice" is also clear: the budget for the sector continuity projects, in particular special project operating expenses, annual plans, choose to focus on some of the projects were reviewed, and gradually achieve full coverage of the budget review.
Q: In which part of the budget review arrangements, the relevant units of the division of responsibilities and procedures related to the efficiency of budget review, this "notice" the budget review process responsibilities and how to provide it?
A: The "notice" to straighten out the budget review responsibilities provides as follows: Ministry of Finance Budget Division is responsible for organization and management of the budget review, preparation of the Budget review management system, proposed to strengthen the Budget policy measures, prepare the annual budget review of the program of work to guide the budget assessment centers. Budget Evaluation Center on Budget Division to take on the department budget project assessment, with the formulation of the Budget Division project expenditure budget review system regulations included in the assessment of the scope of the central government budget project authenticity, rationality, assess the accuracy of proposed specific audit opinion , the central department budget review work to provide operational guidance and technical support.
"Notice" on the budget review process also made clear: the Ministry of Finance project item in the library follow the principle of "first post-budget review arrangements for budget" in the budgeting stage, various departments Sector Division declared the project a preliminary review to determine the intended arrangements included in the budget of the project, which belongs to the scope of review by the budget Division after review identified the need to review a summary of the project and the budgetary review of assessment centers. Specific budget assessment center evaluation opinions put forward as each Sector Division budgeted an important basis for the audit. In the budget execution phase, Sector Division budget Additional information on the central department for review, on which the proposed supplementary budget items belonging to review the scope, turn the Budget Division arranged budget assessment center review, propose specific review comments, as all departments SECRETARY audit arrangements supplementary budget of an important basis.
Q: The results of the review of the effective use of the budget is the vitality assessment of where, how to "inform" the effective use of the results of the review of security is provided?
A: The "notice" clearly stipulates that the budget results of the review should be applied in the following aspects: First, the scope of the project included in the budget review, the department Division to determine the views of project expenditure budget arrangements according to review comments, higher than the budget amount in principle to review the number of recommendations ; sector Division for review as a result of differences of opinion need to explain why. Second, establish a budget review incentive and restraint mechanisms for inaccurate reporting, a higher rate of reduction of budget audit departments should direct deductions sector project expenditure budget based on the amount of reduction trial, and as determined after the annual department budget scale of reference, for the promotion of the central departments to strengthen budgeting, to improve the quality of the preparation of the budget has an important role.
Q: Budget Performance management is an important part of budget management, "notice" what specific provisions of the budget to budget assessment center performance management support work?
A: According to the Ministry of Finance to carry out the work of thinking budget performance management, budget assessment center will undertake to carry out the management of the budget performance of the following four aspects: First, to carry out performance audit objectives. According to the Budget Division of the arrangements for the integrity of the budget performance objectives, relevance, appropriateness, feasibility review, combined with the department budget review, departmental budgeting process and the requirements of the relevant departments, etc., project expenditure budget performance targets department overall spending performance targets, special transfer payments overall performance objectives review. Second, the implementation of performance monitoring operation. According to the Budget Division to determine the focus of the monitoring range performance goals and requirements, to carry out tracking performance monitoring budget implementation. Third, to conduct budget performance evaluation. Mainly on the sectors project expenditure performance evaluation, special transfer payments comprehensive performance evaluation performance evaluation, the overall sector spending and fiscal policy, major special funds, special transfer payments and other mid-term performance evaluation. In addition, also on the performance of the central sector of the self-assessment conducted spot checks on the performance evaluation report submitted by the central government departments to review or re-evaluation of its performance evaluation work carried out and the like. Fourth, the budget performance management undertake the basic work. The main study of budget performance management, performance indicators and evaluation system, performance management data collected budget, create a budget performance management information database, with the Budget Division research establishment and improvement of the current budget performance management system and other infrastructure work.
Q: Treasury party group gives budget Evaluation Center "presented research project expenditures quota standards," duty, "notice" how to move forward on the budget assessment center project expenditure of the specific provisions of the standard system by technical means?
A: The "notice" clearly Audit Center budget expenditure quota standards should strengthen the construction project, the establishment of project expenditure quota standards strengthening support systems and project expenditure fixed standard system to promote research in three areas of project expenditures standard system. Actively cooperate with relevant departments to do a specific project expenditures standard construction work, according to an objective and fair assessment center budget, economical, back to back principle, in consultation with industry expert opinion, based on the study and put forward relevant observations turn Sector Division for determining the Norm an important reference. Project expenditures in fixed standard system construction process, the budget assessment center should actively explore the use of big data and cloud computing and other technical means to strengthen the data sorting and data mining, and gradually establish a comprehensive information, classified scientific, true and accurate, dynamic update information database to provide effective support for the project construction and management expenditure quota standards. In addition, we must also strengthen the upper and lower levels of financial linkage accrediting bodies, good standard assessment summary and refining, with the Budget Division collected abroad standard construction practices and experiences, track and analyze the central level and the use of standard construction project expenditure situation opinions related research proposal of building a fixed standard system recommendations.
Q: Since the Ministry of Finance decided to make adjustments to the party group assessment center started functioning, budget assessment center to make a lot of efforts to accelerate the transformation of functions, strengthen the building and so on. To fulfill new responsibilities, implement the "notice" requirements, budget assessment center will be measures in place?
A: First, to review innovative ways to strengthen the agency libraries and specialist libraries, improve selection, avoidance, credit and accountability, broaden the scope and means of the use of social intermediary agencies involved in the budget review, give full play to the role of industry experts, to strengthen review information system, and continuously improve quality and efficiency. Secondly, to improve the internal management, improve internal control combined with internal rules to strengthen risk prevention and control system, increase the cadre selection and training, and constantly improve the professional quality and ability to work. Thirdly, in conjunction with the "three strict three real" special education, strengthen establish service awareness, overall awareness, and constantly improve their work style, establish a good atmosphere, and continuously improve their level of work effectively to strengthen budget management to play an active and effective role.