Original title: The central department exposed the "clear account" of revenue and expenditure (policy interpretation)

　　Recently, 102 central departments have concentrated on their website, the Ministry of Finance website, and the Chinese government website to publish the 2021 final accounts and accept inquiries from the whole society.

　　Since 2011, when the central department first "published" the revenue and expenditure account books, it has been 12 consecutive years this year that the final accounts have been disclosed to the public.

What's new in this year's final accounts announcement?

The reporter interviewed the relevant person in charge of the Ministry of Finance and financial experts.

Comprehensively promote the disclosure of performance evaluation information, and promote the improvement of the efficiency of the use of financial funds

　　This year, 102 central departments disclosed their final accounts to the public.

Compared with the past, this year, the performance information disclosure of central departments is wider and stronger, and the number of disclosures of project performance self-assessment results and key project performance assessment reports has continued to increase.

　　According to the relevant person in charge of the Ministry of Finance, the number of project performance self-assessment forms submitted to the Standing Committee of the National People's Congress along with the central final accounts this year has increased to 586, an increase of 93 over the previous year.

The Ministry of Finance focused on key areas such as science and technology and culture, and carried out key financial performance evaluations on 72 projects, involving a capital of 1.3 trillion yuan. The number of projects and the scale of capital increased significantly.

At the same time, for the first time, central-level infrastructure investment projects, central-level state-owned capital operation budget projects, and local government special bond projects were included in the evaluation scope, and new departments such as the Ministry of Industry and Information Technology, the Ministry of Ecology and Environment, and the Ministry of Agriculture and Rural Affairs were added to carry out overall expenditures Performance evaluation pilot.

This year, the Ministry of Finance selected 36 performance evaluation reports for key projects, and submitted them to the Standing Committee of the National People's Congress for reference along with the 2021 central final accounts report. The number of reports increased by 7 compared with the previous year, involving more than 600 billion yuan.

　　Wang Dehua, a researcher at the Institute of Financial and Economic Strategy of the Chinese Academy of Social Sciences, believes that after years of disclosure to the public, the disclosure of final accounts of central departments has formed a complete set of institutional requirements. More and more targeted, it is an important link to enhance fiscal transparency and build a standardized and transparent budget system, and it will also play a good demonstration role for the disclosure of final accounts of local departments."

　　"Increasing the disclosure of final accounts and expanding the scope of disclosure of performance evaluation information can more fully display the output and effect of budget funds, and timely reflect the implementation of proactive fiscal policies, which is conducive to prompting all departments to pay attention to the performance of fiscal funds and help stabilize the current growth. The implementation of the policy is effective," said Bai Jingming, a researcher at the Chinese Academy of Fiscal Sciences.

　　According to the requirements of the "State Council Report on the Central Final Accounts in 2021", the projects with low performance evaluation and the departments with poor evaluation results will be reduced in stages according to a certain extent when arranging the 2022 budget, and at the same time promote the solution of existing problems, Form a virtuous circle of evaluation, feedback, rectification and improvement.

Increase the transparency of government procurement and better support the development of small, medium and micro enterprises

　　Government procurement is an important part of fiscal expenditure management and an important means of national macro-control.

　　This year is the seventh consecutive year that government procurement expenditure has been disclosed to the public. In previous years, only the amount of government procurement contracts awarded to small and medium-sized enterprises, and the proportion of small and micro enterprises’ contract quotas in the amount of government procurement expenditures, was announced. The corporate policy also increased the proportion of expenditures on goods, engineering and services awarded to small and medium-sized enterprises.

　　For example, according to the public information of the State Administration of Radio, Film and Television, among the government procurement expenditures in 2021, the contract value awarded to small and medium-sized enterprises accounted for 62.8% of the total government procurement expenditure, of which the contract value awarded to small and micro enterprises was 161.9103 million yuan, accounting for 23.8% of the contract value awarded to small and medium-sized enterprises; The contract value awarded to SMEs for goods procurement accounted for 85.1% of the total expenditure on goods; the contract value awarded to SMEs for engineering procurement accounted for 53.1% of the total project expenditure; the contract value awarded to SMEs for service procurement accounted for 55.9% of the total service expenditure.

　　"From the experience of developed countries, government procurement is an important policy tool to support the development of small, medium and micro enterprises. There are similar requirements in relevant laws and regulations in my country, but the implementation is not optimistic." Wang Dehua believes that the relevant content is refined in the public information of the department's final accounts. It will help guide and promote various departments to implement the requirements of government procurement to support the development of small, medium and micro enterprises, and it will also help all sectors of society analyze problems in relevant policy areas, further improve the design of relevant systems in the field of government procurement, and better support the development of small, medium and micro enterprises.

Implement the government's requirement to live a tight life and strictly control the expenditure of the three public funds

　　In 2021, the central departments will implement the government's requirement to live a tight life, and the central government's expenditure will continue to grow negatively. The funds saved will be used to enhance the financial security of local people's livelihood, and ensure the bottom line of the "three guarantees" at the grassroots level (guarantee basic livelihood, wages, and operation). .

　　For example, the National Energy Administration's 2021 "Three Public" budget budget is 9,214,900 yuan, and the final account is 2,916,200 yuan, which is 41.1% of the budget; the Ministry of Finance's 2021 "three public" financial appropriation budget is 22,837,400 yuan, and the final expenditure is 5,144,100 yuan. 10,000 yuan, 22.5% of the budget was completed.

　　Each department explained the main reasons why the final accounts were less than the budget: first, to implement strict economy and strictly control the expenditure of "three public services"; second, due to the impact of the epidemic, some work was not carried out as planned.

　　"In the process of building a promising government, the financial department has continuously improved the efficiency of financial resource allocation and the use of financial funds through effective sources of income and expenditure, effectively strengthened the budget management of 'three public' funds, and used more financial resources to improve basic people's livelihood and Support the development of market players." Yu Mingxuan, a professor at Renmin University of China, said that through the publication of final accounts, the common people can see the clear account of government departments taking the lead in "tight days", as well as the practical actions of strict economy and common times, which can promote the development of the whole society. The good atmosphere of diligence and thrift has played a leading role in demonstration.

　　Our reporter Qu Zhehan