In 2019, the central government's final accounts will be released centrally-

　　Departmental ledger is more transparent and performance "physical examination" is unambiguous

　　Economic Daily · China Economic Net reporter Dong Bijuan

　　On July 17, 102 central departments opened their accounts in a centralized manner, and the scope of disclosure was further expanded. This is also the tenth consecutive year that the central government has opened its accounts to the public since the first “dry” account book of the central department. Over the past 10 years, the opening 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." We actively accept social supervision. The number of disclosures is increasing, the scope of disclosure is gradually expanding, the content of disclosure is continuously refined, and the methods of disclosure are continuously optimized.

　　On July 17th, 102 central departments concentrated their public accounts and cleared their accounts. This is also the 10th consecutive year that the final accounts have been open to the public since the central department's first "sale" ledger.

　　What are the highlights of these "ledgers"? What is the budget expenditure performance? Are the “three public” funds of much concern reduced? The reporter from the Economic Daily interviewed relevant persons in charge and experts and scholars from the Ministry of Finance.

Wider range and finer content

　　This year, the scope of the central government’s final accounts has been further expanded. There are 102 central government’s public accounts. Among them, the State Drug Administration, China Geological Survey, Fire and Rescue Bureau of the Emergency Management Department, Forest Fire Bureau of the Emergency Management Department, and Natural Resources of the China Geological Survey The eight departments including the Comprehensive Investigation Command Center, the National Coal Mine Safety Supervision Bureau, the National Immigration Administration, and the Central Radio and Television Station are the new departments after the reform of the party and state institutions.

　　How to show the ledger of each central department, where can I see it? It is understood that this year's public release of the central department's final accounts includes four parts: the department's overview, the department's final accounts table, the department's final accounts and explanations of terms. This year’s central government’s final account information, in addition to being available on the department’s website, can also be viewed centrally by logging in to the Ministry of Finance’s portal website “Central Budget Open Platform” and China Government’s “Central Budget Final Account Open” columns.

　　The relevant person in charge of the Treasury Department of the Ministry of Finance told reporters: "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." We have taken the initiative to accept social supervision. The number of disclosures is increasing, and the scope of disclosure is gradually expanding. Continuous refinement and continuous optimization of open methods."

　　Specifically, the number of publications has increased from the initial 90 to the current 102; the disclosure content has been increased from the initial 2 tables to the current 8 tables, from the disclosure of only functional classification subjects to the simultaneous disclosure of functional classification subjects and economics. The classification of subjects has evolved from simply "swinging numbers" to showing performance and work results; the opening time has been developed from being open at different times to being concentrated on the same day...

　　"In the past 10 years since the opening of China's final accounts, the content has been continuously enriched, the forms have been continuously improved, and the credibility has been continuously improved. In 2019, the open final accounts will reach a new level, reflecting the acceleration of the construction of a modern financial system." Bai Jingming, a researcher at the China Academy of Fiscal Sciences, said The open content of the final accounts actually reflects the overall deepening of budget reforms, especially the deepening of budget performance management and the reform of the government procurement system, making budget transparency more targeted and making the public more convinced of budget management.

　　Bai Yanfeng, Dean of the School of Finance and Taxation at the Central University of Finance and Economics, believes that the financial final accounts reflect the results of the implementation of the financial budget, and can truly and comprehensively reflect the actual results of the financial execution of various central departments. Over the past 10 years, the final calculations of the central government have been working for a long time, which has effectively improved the modernization of financial management.

Performance evaluation is more objective

　　"This year, the performance information disclosure of the central department is wider and more intense, and the number of performance evaluation results continues to increase." The relevant person in charge of the Ministry of Finance introduced that this year the Ministry of Finance selected 25 key project performance evaluation reports and submitted them to the country with the 2019 central budget The Standing Committee of the National People's Congress read that the number of reports increased by 25% over the previous year and involved 202.7 billion yuan in funds. 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.

　　It is understood that more and more central departments use third-party institutions to carry out performance evaluations of units affiliated to their departments, and the results of performance evaluations are more objective and fair. Judging from the evaluation results, the expected performance goals of most projects are basically achieved, the management is more standardized, the implementation results are more significant, and the service target satisfaction is higher.

　　"But some projects have some problems, such as low budget resource allocation efficiency, some fund management levels need to be strengthened, project supervision is not in place, output effects need to be further improved, and the regulation and supervision of third-party institutions need to be strengthened. Improve it in the work." The person in charge of the Ministry of Finance said.

　　Yu Mingxuan, director of the Center for Policy Science Research of Renmin University of China, believes that there are three key links in the process of fiscal fund management, namely budget preparation, fund allocation and budget execution, final accounts and budget performance. In these three links, final accounts and performance evaluation can provide positive information feedback and effective practice data for the next round of budget preparation and budget execution, help to accurately adjust budget goals and content, and achieve closed-loop management of financial funds management. Therefore, public final accounts and budget performance are indispensable links for continuous improvement and innovative financial capital management.

　　The reporter went through the accounts of multiple departments and found that there is a column for budget performance description, which details the development of budget performance management and the results of project self-evaluation. It not only presents the performance, but also seriously treats the problem seriously. Conduct "diagnosis and treatment".

　　For example, the Ministry of Ecology and Environment's "Total Pollutant Control and Environmental Impact Assessment Project" performance self-assessment score was 88.32 points, and completed a number of key tasks such as supervision and management of emissions trading as planned, but there are also individual project activity output estimates Insufficient, resulting in changes in some tasks and individual performance indicators can not be completed. In response to this, the Ministry of Ecology and Environment plans to scientifically calculate the actual workload, carefully design project activities, set reasonable annual performance targets, and carry out dynamic management of project execution.

"Three public" funds continue to be reduced

　　The “three public” funds included in the management of the central government budget and final accounts refer to the expenses for going abroad (international) for business trips, purchase and operation of official vehicles, and official reception fees by the central government. Reducing the "three public" funds is an important measure for the government to tighten its lives. The reporter found that last year the "three public" funds of various departments were generally reduced.

　　For example, in 2019, the budget for the financial appropriation of the "Three Publics" fund of the Ministry of Finance was 54.504 million yuan, the final expenditure was 46.137 million yuan, and 84.7% of the budget was completed. The Ministry of Finance stated that the main reason for the final accounts being less than the budget is to conscientiously implement the spirit of the eight central regulations and strictly implement the requirements for economy, strictly control the expenditure of the "three publics", and the actual expenditure for the whole year will be less than the budget.

　　In 2019, China Civil Aviation Administration's general public budget financial appropriation "three public" funds final accounts amounted to 65.886 million yuan, completing 82.29% of the budget at the beginning of the year. In 2019, the State Council’s State-owned Assets Supervision and Administration Commission’s “three public” funds will allocate a budget of RMB 20,635,200 and a budget of RMB 12,249,600, accounting for 59.4% of the budget.

　　In 2019, the State Administration of Market Supervision and Administration’s financial appropriation for the “Three Publics” budget was 42.1172 million yuan, the final account number was 32.538 million yuan, and 77.3% of the budget was completed. In 2019, the Fire and Rescue Bureau of the Ministry of Emergency Management’s “Three Publics” expenditure budget is 51.128 million yuan, and the final expenditure is 137.156 million yuan, accounting for 26.83% of the budget.

　　Yu Mingxuan believes: "In a tight life, the core is to be the master, to use funds, make good use of funds, and save intensive management and use of financial funds. Government departments take the lead in the tight life, which reflects the determination and courage to spend the hard time together, which can promote the whole society. Cultivate a good atmosphere of diligence and frugality, and play a leading demonstration effect. In practice, according to budget performance and related basis, the guarantee is fully in place, and the reduction is ruthlessly reduced."

　　"The public expenditures of the'Three Publics' have responded to social concerns, indicating that the Chinese government is a service-oriented government and a government with a tight life." Bai Jingming said.