Beijing News (reporter Jiang Huizi) On July 17, 102 central departments released the final accounts for 2019 to the public. Compared with the previous year, this year the number of departments with public accounts has increased to 102, of which 8 are newly established departments after institutional reform. At the same time, although affected by the epidemic, the opening time of this year's final accounts has not changed much compared with previous years, which is in mid-July.
The first new department's final accounts after the reform of 8 institutions
In terms of public content, this year's disclosure of the final accounts of the central government still includes four parts: the general situation of the department, the statement of the final accounts of the department, the explanation of the final accounts of the departments, and the explanation of the terms.
In the "Department Statements" section, this year we will continue to make public "8 tables", including the final statement of income and expenditure, the final statement of income, the final statement of expenditure, the final statement of expenditure of financial appropriation, and the final statement of expenditure of the "Three Publics" of fiscal appropriation.
In addition to confidential information, the income statement, expenditure statement, fiscal appropriation statement, government fund budget, fiscal appropriation, and revenue statement are detailed and disclosed to functional classification item level accounts, and the basic appropriation statement of fiscal appropriation is disclosed to Economic classification account.
It is worth noting that this year the scope of the central government’s final accounts has been further expanded, with a total of 102 central government’s public accounts. Among them, the State Drug Administration, China Geological Survey, Fire and Rescue Bureau of the Ministry of Emergency Management, Forest Fire Bureau of the Ministry of Emergency Management, Natural Resources Comprehensive Investigation Command Center of the China Geological Survey, National Coal Mine Safety Supervision Bureau, National Immigration Administration, Central The eight departments including the Radio and Television Headquarters are new departments after the reform of the party and state institutions.
Taking the State Administration of Drug Administration as an example, it can be seen from its published "8 tables" that the department's revenue and expenditure in 2019 totaled 4.406 billion yuan. Compared with 2018, the total revenue and expenditure increased by 21.55 million yuan, an increase of 0.5%.
Among them, the fiscal appropriation income and expenditure totaled 1.998 billion yuan. Compared with 2018, the total revenue and expenditure of fiscal appropriation decreased by 154 million yuan, a decrease of 7.2%. The main reason is that after the institutional reform in 2018, the financial appropriation funds are transferred with the work function.
In terms of fiscal appropriation expenditure, the final expenditure of fiscal appropriation for 2019 is 1.77 billion yuan, 125.0% of the budget at the beginning of the year. The department's final accounts show that the main reason for the final accounts being greater than the budget is due to the additional implementation of the individual contribution budget for the endowment insurance during the preparation period, as well as the overall use of the previous year's financial appropriation funds as required by the implementation.
Further disclosure of performance information
This year, the Ministry of Finance selected more than 40 key projects and policies that the Party Central Committee and the State Council attach importance to, have a high degree of social attention, have a large scale of funds, and have a long duration to carry out key performance evaluations. At the same time, the performance evaluation reports of 25 key projects will be submitted to the Standing Committee of the National People's Congress for reference along with the 2019 central accounts. The number of reports increased by 25% over the previous year, involving funds of 202.7 billion yuan.
From the performance evaluation report submitted, it covers many fields such as science and technology, education, agriculture, natural resources and ecological environmental protection, public infrastructure, etc., involving the Ministry of Science and Technology, the Ministry of Education, the Ministry of Agriculture and Rural Affairs, the Ministry of Culture and Tourism, the National Development and Reform Commission, The Ministry of Natural Resources, Ministry of Ecology and Environment, Chinese Academy of Sciences, Ministry of Housing and Construction and other central departments.
At the same time, there has been progress in the disclosure of performance self-assessment information in recent years. The number of project performance self-assessment tables submitted to the Standing Committee of the National People's Congress with the final accounts of the central government this year increased to 394, an increase of 48.7% over the previous year. Judging from the results of the self-evaluation, the difference in the scores of the self-evaluation of project performance in various departments has expanded, and the distribution of scores has tended to develop in an objective direction.
On tight days, the actual expenditures of the "three public" funds in multiple departments have been reduced by about half compared with the budget
Due to the "excessive days" requirement, the actual expenditure of the "three public" funds in many departments in 2019 was less than the budget at the beginning of the year, and some departments decreased by about 50%.
For example, the Ministry of Natural Resources’ budget for the “three public” expenditures for 2019 is 80.96 million yuan, and the final expenditure is 43.86 million yuan, accounting for 54.2% of the budget. The Ministry of Natural Resources explained that the main reason for the final accounts being less than the budget is to earnestly implement the spirit of the central government's "Eight Provisions" and to implement strict economic requirements, strictly control the expenditure of the "Three Publics", and the actual expenditure for the whole year is less than the budget.
As another example, the final accounts of the State Administration of Taxation show that the fiscal system’s “three public” expenditures for 2019 will be 1.21 billion yuan, a decrease of 830 million yuan or 40.6% from the budget. The State Administration of Taxation explained that the expenditure range of the “three publics” in the taxation system includes a total of 4040 budget units at the level of the State Administration of Taxation, the resident agencies, directly affiliated units, and the provincial, municipal, and county taxation bureaus.
Open final accounts for 10 consecutive years, the final accounts of the "special year" department are released as scheduled
Since the central government's first “dry” account book in 2011, this year has been the tenth consecutive year that the central government has continuously disclosed its final accounts.
Sort out the 10-year departmental accounting process. The number of publications has increased from the original 90 departments to the current 102; the content of the publication has been increased from the original 2 tables to the current "8 tables", which has been refined from only the functional classification accounts. At the same time, the functional classification and economic classification subjects are developed from simply "swinging numbers" to show performance and work results; the open time is developed from different times to concentrated on the same day; the open form is developed from decentralized open to synchronized and concentrated in the same The platform was released, and the final accounts of the departments were made more publicly visible, understandable, and supervisable.
The relevant person in charge of the Treasury Department of the Ministry of Finance said that in the past 10 years, the disclosure of the final accounts of the central government has gradually changed from "I want to make it public" to "I want to make it public". Refinement and continuous optimization of open methods.
In particular, the sudden new pneumonia outbreak this year has had a major impact on the final accounts of the department. In the first quarter, Hubei and other areas where the epidemic was particularly severe or at high risk were difficult to carry out the final report compilation and review work, resulting in the central department reporting to 2019 The final accounting time is generally delayed by 2-3 weeks.
Under unfavorable conditions, the Ministry of Finance changed its working methods and adopted the off-site non-contact method to conduct final account review and summary, so as to gain time for the department's final account disclosure work. On July 17, the 2019 central government final accounts were released to the public as scheduled, and there was little change compared to July 19, the time when they were disclosed last year.
Beijing News reporter Jiang Huizi