Notice on Strengthening and Improving the central sector project expenditure budget management

Notice on Strengthening and Improving the central sector project expenditure budget management

FB [2015] No. 82
CPC Central Committee departments, wagons, agencies directly under the NPC Standing Committee General Office of the CPPCC National Committee General Office of the High Court, the Supreme People's Procuratorate, the various democratic parties, people's organizations, the Xinjiang Production and Construction Corps, the relevant enterprises under central administration :
To deepen the reform of the budget management system, and comprehensively improve the management level of departmental budgets, we hereby notify the relevant issues to strengthen and improve the project expenditure budget management of the central departments as follows:
A full understanding of the importance of strengthening and improving the management of the project expenditure budget
Since the reform of departmental budgets, through all aspects of the joint efforts of the central sector project expenditure budget management increasingly standardized, optimize the structure, performance increase year by year, and effectively protect the needs of major national guidelines and policies to implement the central authorities to perform the functions of the department budget management has improved continuously.
In recent years, internal and external environment department budget management has undergone profound changes, compared with the new situation of reform and development of the project expenditure budget management there are still some incompatible places, mainly in: Contact the government's macroeconomic policy is not tight, the lack of prospective; and departmental functions of convergence is not enough, the presence of overlapping phenomenon; the lack of scientific and rational project and the classification criteria, the number of projects but more unfocused; budgetary decision-making mechanisms are inadequate, the redistribution of the light pipe is more prevalent; project library construction is lagging behind, role in the budgeting of the play is not sufficient; performance management and budget review needs to be strengthened, budget transparency needs to be improved and so on.
"Decision of the State Council on deepening the reform of the budget management system" (Guo Fa [2014] No. 45) on the budget reform, a comprehensive plan. Strengthening and Improving the project expenditure budget management is to implement an important measure of the State Council requirements, is an important support to improve budget management, the implementation of medium-term fiscal planning and management; to deepen the central government budget reform, the implementation of a comprehensive specification, the urgent need for open and transparent budget system ; is to optimize the structure of expenditures necessary requirement to improve financial efficiency of resource allocation and use of performance; better perform financial functions, the only way to achieve government policy objectives.
Second, the accurate grasp of strengthening and improving the overall direction of the project expenditure budget management
(A) guiding ideology.
Strengthening and improving the central sector project expenditure budget management, to fully implement the Party's 18 and eighth Second, Third and Fourth Plenary Session, in accordance with the CPC Central Committee and State Council decisions and arrangements to implement the general requirements of the reform of budget management system, further transform government functions, improve the management system, innovative management, standard management, improve management, build a comprehensive standardized, open and transparent budget system.
(B) basic principles.
Rationalize the relationship principles. Further rationalize the budget management responsibilities, better play the role of budget preparation and implementation of the main departments and their subordinate units, as well as review the main role of the Ministry of Finance, while the various departments and units responsible for the results-based budgeting and implementation.
Policy-oriented principles. Project expenditure budget for a national strategic development plan, the macro-control policy-oriented, related industries, fields and long-term development plans and annual priorities as the basis, combined with departmental functions and career development needs of a reasonable arrangement.
The principle of financial constraints. Project expenditure budget of various departments should strictly follow the schedule three-year rolling plan for controlling department, planning department to do with the three-year rolling plan of convergence, three-year rolling plan to strengthen the department's annual budget constraints.
Focused principles. According to the division of powers between central and local, central sector projects spending budget should reflect the responsibility of central government spending, a major focus of reform, important policy and key projects, highlighting the main functions of departments. Strengthen sort items, give priority to key projects.
Emphasis on performance principles. Make performance management concepts and requirements into all aspects of project expenditure budget management, to establish in advance a goal, there is something to monitor, evaluate afterwards there is, to use the results of the whole process of performance operation mechanism.
(Iii) the general idea.
Project expenditure by new management to run the preparation of departmental budgets From 2016, and strive to build a 3-year period to three-year rolling plan for traction, goal-oriented macroeconomic policies in order to standardize the management of the project library as the basis, new mode of budget review and performance management as a support to the rational allocation of resources and efficient use for the purpose of effective incentive and restraint mechanisms for the protection, appropriate scale, reasonable structure, focus and management practices, and efficient operation of the central sector project expenditure budget management give full play to resource allocation and policy instruments effects budget.
Third, the full implementation of strengthening and improving the work of project expenditure budget management
(A) improve the project to set rules. Scientific and standardized setting items, epitomized the central department main duties, with enforceability of the guarantee under the premise of reasonable operation and maintenance needs, greater focus, bringing together major national reform, important policy and key projects, avoid overlapping and redundant. In 2015 the central departments in accordance with the new standard set of existing projects to conduct a comprehensive clean-up and norms.
(Ii) improving project management. Project grading and categorization management. The project is divided into primary and secondary hierarchical project. Sector-level projects needed to perform its functions is provided and includes a number of primary and secondary project. Set up two projects to be matched with a corresponding phase of a project. Improve the project classification criteria, to build multi-level, multi-dimensional classification system. Promote the project expenditure budget standard system.
(C) to strengthen the construction and management of the project library. All items included in the project database management, and solid project library, full project reserves, included in the project budget arrangements must be selected from the project library. The project must have sufficient storage project basis, a clear implementation deadline, reasonable budgetary requirements and performance objectives. Included in the project library project rolling the whole cycle management, information exchange mechanisms central bank and the Treasury Department project project library.
(Iv) review and to promote the budget performance management. The project will review the budget management process is embedded into the project library sector project in principle, all organizational review. Included in the Ministry of Finance project library project, managed by the Ministry of Finance organization needed to carry out re-assessment. Promoting the whole process of project expenditure performance management, strengthen management performance goals, to carry out performance monitoring, performance evaluation of the implementation, and strengthen the use of evaluation results.
(V) strengthening project implementation management. Hardening budget constraints, in addition to the implementation of disaster relief and other emergency expenses, generally do not increase when the introduction of spending policy, after the introduction of the policy must be included in the annual budgetary arrangements must supplementary budget for the year, the first year the expenditure structure by adjusting the sector to solve. Preparatory work ahead of budget execution, strengthen regulatory enforcement, accelerate the progress in implementing the budget. Establish a mechanism of budget implementation and budgeting combination.
(Vi) the implementation of medium-term fiscal planning and management. Project to improve the formation mechanism, the implementation of national macro and sectoral policies, industrial development plans to specific projects, improve policies and programs can be implemented. Departments, industry planning of the project to determine the medium-term financial planning convergence, reasonable arrangements for the project implementation pace and efforts to promote policies and budgets, and to improve the forward-looking budget.
Fourth, earnestly strengthen and improve safeguards project expenditure budget management
Strengthening and Improving the transition project expenditure budget management involves the department budget management, the integration of business processes to adjust the interest and time constraints, the task is arduous. Departments should fully understand the importance of strengthening and improving the project expenditure budget management, reform and innovation, increase efforts to seriously implement the necessary changes. To strengthen co-ordination, streamline internal business relations and financial management, improve relevant management system, strengthen management, to ensure the smooth implementation of the reform.
Accessories: strengthening and improving the central sector project expenditure budget management implementation plan