Central Commission for Discipline Inspection and State Supervision Commission website Guan Xiaopu

  The Ministry of Science and Technology strictly complied with the principle of “only decrease but not increase” to prepare the budget for the “San Gong” budget for the fiscal appropriation of the general public budget for 2019, and the final final account was 7.27 million less than the budget at the beginning of the year; The expenditure budget is 11.218 million yuan, and the final expenditure account is 74.757 million yuan, 66.6% of the completed budget; the Ministry of Human Resources and Social Security's expenditure on business abroad (border) in 2019 increased by 13.578 million yuan compared with the previous year, mainly due to world skills The competition was held that year, and the corresponding expenses increased...

  Open the Ministry of Finance website and log on to the central budget and final accounts disclosure platform. The 2019 final accounts reports of 102 central departments have been published, and the update time is July 17. Affected by the epidemic, the Ministry of Finance changed its working methods and adopted an off-site contactless method to review and summarize the final accounts, so that the final accounts of the department were made public as scheduled in mid-July as usual.

  In order to facilitate public inspection and supervision, the annual "account books" of various central departments are also simultaneously published in the central budget final accounts disclosure column of the Chinese government website and the websites of various departments. Compared with last year, 8 new departments have opened final accounts this year, all newly established departments after the institutional reform.

  How much did the central government departments spend last year? Where is it spent? How is the effect? As the national "ledger" gets more and more detailed, this series of questions that people care about has answers.

Publicly respond to the concerns of the masses

  This year is the tenth year that central departments have continuously disclosed departmental final accounts.

  Sorting out the process of departmental final accounts disclosure, the number of disclosures has increased from the original 90 departments to the current 102; the disclosure content has increased from the original 2 tables to the current 8 tables, including: income and expenditure final accounts, income final accounts, expenditures Final accounts, general public budget financial appropriations and expenditure final accounts, general public budget financial appropriations, "three public" expenditure final accounts, etc.; from simply "placing figures" to show performance and work results; the public time developed from different time to concentrated Open on the same day; the form of publicity has evolved from decentralized publicity to simultaneous and centralized release on the same platform... The outside world has given positive comments on this, "The departmental final accounts are public, so that everyone can see, understand and supervise."

  "In the past 10 years, the central government's final account disclosure has gradually changed from'I want to make it public' to'I want to make it public.' It actively accepts social supervision, the number of disclosures continues to increase, the scope of disclosure is gradually expanded, the content of disclosure is continuously refined, and the method of disclosure is continuously optimized. The relevant person in charge of the Treasury Department of the Ministry of Finance said.

  This year’s 8 “new faces” come from the new departments after the reform of the party and the state. They are the National Medical Products Administration, the China Geological Survey, the Fire and Rescue Bureau of the Emergency Management Department, the Forest Fire Bureau of the Emergency Management Department, and the China Geological Survey. Bureau of Natural Resources Comprehensive Investigation Command Center, State Coal Mine Safety Supervision Bureau, State Immigration Administration and China Central Radio and Television. This shows that the scope of the central government's final accounts has been further expanded, and that "should be disclosed as much as possible."

  "The dynamic adjustment of the final accounts disclosure department not only reflects the principle of openness according to law, but also reflects the attitude of the party and the government to be responsible to the people." Bai Jingming, former vice president and researcher of the Chinese Academy of Fiscal Sciences, said that the disclosure of final accounts actually reflects The overall deepening of budget reforms, especially the deepening of budget performance management and government procurement system reforms, has made budget management more transparent, more targeted, and more convincing to the public.

  This is also a powerful footnote for accelerating the construction of a modern fiscal system. "Budget regulation and transparency are the key content of the modern fiscal system. Regulation and transparency are inherently related to each other. The stronger the regulation, the transparency may gradually increase." In his view, "Transparency itself is an important part of budget management." .

Implementation of the "Three Public" expenditures "only reduce but not increase"

  Expenses for travel abroad (border) for business, purchase and operation fees for official vehicles, and official reception fees—all these three types of expenses that the central government uses fiscal appropriations are included in the central fiscal budget and final account management of the "three public" funds. The "three public" funding has always been the focus of social attention, and reducing the "three public" funding is regarded as an important measure for the government to live a tight life.

  According to statistics collected by the Ministry of Finance, in 2019, the central government’s expenditures for the “San Gong” were 4.874 billion yuan, a decrease of 3.233 billion yuan from the budgeted figure. This shows that the central government’s commitment to “only reduce but not increase” the expenditure of the “San Gong” is effective.

  Take the Ministry of Finance itself as an example. In 2019, the Ministry of Finance’s “San Gong” funding expenditure budget was 54.504 million yuan, and the final expenditure account was 46.1387 million yuan, which was 84.7% of the budget. The Ministry of Finance stated that the main reason for the final account number being less than the budgeted number was to earnestly implement the spirit of the eight central regulations and strict economization requirements, strictly control the "three public" expenditures, and the actual expenditure for the whole year was lower than the budget.

  Not only the Ministry of Finance. Under the demand of tight days, the actual expenditures of the "San Gong" funds of many departments in 2019 were less than the budgets at the beginning of the year, and some departments reduced by about 50%. For example, the Ministry of Natural Resources’ budget for the “San Gong” expenditure in 2019 is 80.96 million yuan, and the final expenditure is 43.863 million yuan, which is 54.2% of the budget.

  For another example, the final accounts of the State Administration of Taxation show that the tax system’s expenditures for the “San Gong” in 2019 are 1.21 billion yuan, a decrease of 830 million yuan from the budget, a 40.6% decrease. Regarding the huge numbers, the State Administration of Taxation has explained that the scope of expenditures for the "three public" taxation system includes 4,040 budget units at the level of the State Administration of Taxation, its assigned agencies, directly affiliated units, and the tax bureaus of provinces, cities, and counties.

  In 2018, the Fire and Rescue Bureau of the Ministry of Emergency Management, which was transferred to the Ministry of Emergency Management, has a budget of 51.128 million yuan for the "San Gong" expenditure in 2019, and the final expenditure account is 13.715 million yuan, which is 26.83% of the budget. Among them, the "biggest" expenditure is on the purchase and operation of official vehicles, accounting for 97.10% of the "San Gong" expenditure, mainly including official vehicle fuel costs, maintenance fees, bridge and road fees, insurance premiums, and safety incentive expenses.

  Speaking of the reasons for the drastic reduction of "San Gong" funding, Bai Jingming analyzed: First, the main leaders of various departments attach great importance to the issue of "San Gong" funding. "Strictly save, if you can spend it without spending, if you can spend less, spend less." The awareness of the government is deeply rooted in the heart; the second is that all localities and departments strictly implement the spirit of the eight central regulations, such as trying their best to reduce unnecessary official receptions and overseas (territory) inspections; third, the supervision of the masses invisibly brings pressure.

The money spent depends on whether it is effective

  Disclosure of the final accounts is not only to "show" where the money is spent, but the bigger point is whether the financial expenditures are spent on the blade and whether they have been spent on actual results. This is like living at home. In many cases, the question is not how much money is spent, but whether it is worth it.

  At the beginning of this year, the Ministry of Finance issued the "Measures for the Management of Project Expenditure Performance Evaluation," which clarified that performance evaluation can be divided into three methods: unit self-evaluation, departmental evaluation and financial evaluation. Financial and departmental evaluations are carried out on the basis of unit self-assessment, and the objects of evaluation should "highlight the key points and take into account the general". Departmental evaluation prioritizes major reform and development projects for which the department performs its duties. In principle, it should take a five-year cycle to achieve full coverage of the performance evaluation of key departmental projects. The financial evaluation prioritizes projects that implement the major policies and decisions of the Party Central Committee and the State Council, and projects with wide coverage, great influence, high social attention, and long implementation period. For key projects, periodic performance evaluations should be organized.

  "This year, the central department’s performance information disclosure has a wider scope and greater intensity, and the number of performance evaluation results disclosed continues to increase." The relevant person in charge of the Ministry of Finance introduced that the Ministry of Finance previously reported 25 key project performance evaluation reports and 394 project performance self-evaluation results Following the submission of the final accounts of the Central Committee for 2019 to the Standing Committee of the National People's Congress, the numbers increased by 25% and 48.7% respectively over the previous year. Among them, 25 key projects involve 202.7 billion yuan of funds, covering many fields such as science and technology, education, agriculture, and public infrastructure.

  Taking the key performance evaluation project of the Ministry of Science and Technology "Science and Technology Literature Information Project" as an example, after evaluating the four aspects of decision-making, process, output, and benefits, experts believe that the project is in the construction of diversified information resources, multi-channel integration and meta-database construction, and expansion of the foundation. The results of inclusive literature and information services, strengthening of network security management and operation and maintenance are more outstanding, so the conclusion is that the score is 94.5 and the evaluation level is "excellent".

  Budget preparation, fund allocation and budget execution, final accounts and budget performance are the three key links in the process of fiscal fund management. Yu Mingxuan, director of the Policy Science Research Center of Renmin University of China, believes that final accounts and budget performance evaluation can provide positive feedback and effective practical data for the next round of budget preparation and budget execution, help accurately adjust budget goals and content, and make fiscal funds Management realizes closed-loop management. Therefore, public final accounts and budget performance are an indispensable and important link for continuous improvement and innovation of financial capital management.

  Peking University professor Liu Yi believes that it is necessary to establish and improve the mechanism for linking evaluation results with budget adjustments, improving management, and improving policies, so that money must be accountable for effectiveness, invalidity must be accountable, inefficiencies must be reduced, and effective arrangements must be made.

Should always live a tight life

  On June 11, the 2020 budgets of the central departments were "released." The most distinctive feature is that, in accordance with the relevant requirements of the Party Central Committee and the State Council on living a tight life, all undertakings must be executed economically and general expenditures shall be greatly reduced. 102 central government departments will reduce the total expenditure of the "Three Public" by more than 2 billion yuan, which is equivalent to a 30% reduction from 2019.

  During the National Two Sessions this year, the Ministry of Finance mentioned in the fiscal policy priorities for 2020 that basic people’s livelihood expenditures should only increase without reduction, expenditures in key areas should be effectively guaranteed, general expenditures should be resolutely reduced, and new government buildings and halls should be strictly prohibited. , Extravagance and waste are strictly prohibited. Central government departments took the lead in tightening their lives, and central government expenditures fell by 0.2%, of which non-urgent and non-rigid expenditures were reduced by more than 50%. Fiscal funds must be vigorously improved in quality and efficiency, and must be carefully calculated and spent on the cutting edge.

  The Central Economic Work Conference held at the end of 2019 determined that the proactive fiscal policy in 2020 should vigorously improve quality and efficiency, pay more attention to structural adjustments, resolutely reduce general expenditures, ensure key areas, and support grassroots wages, operations, and guarantees. Basic people's livelihood.

  General expenditures mainly refer to the expenses required by the party and government organs to maintain operation or perform their functions, including not only "three public" expenses, but also expenditures for the construction and repair of office buildings and business buildings, conference expenses, office equipment purchase expenses, travel expenses, etc. .

  "To live a tight life, the core is to be a master, use funds, save intensive management and use financial funds." Yu Mingxuan believes that government departments take the lead in living a tight life, which reflects the determination and courage to tide over the difficult times, and can promote the whole society to cultivate diligence The good atmosphere of saving plays a leading role in demonstration. "In practice, according to budget performance and related basis, the full guarantee of the guarantee is in place, and the reduction is ruthlessly suppressed." He particularly emphasized.

  "As far as the "San Gong" funding is concerned, it is not the minimization or the optimization. In fact, the key consideration in fiscal expenditure is whether it is necessary and whether it can be afforded. The "San Gong" funding is also a necessary expenditure to ensure the supply of public products." Jing Ming gave an example. For example, special vehicles used by public security, procuratorate and law departments should meet certain standards. For example, local governments' investment promotion, some necessary international conferences, and negotiations will inevitably require expenditure.

  "In fact, the "San Gong" funds account for a small proportion of the total fiscal expenditure. The government should always live a tight life, but it is not enough to reduce the "San Gong" funds alone." Bai Jingming believes.

  In this regard, he gave three suggestions. One is to establish the awareness of improving the efficiency of capital use, and strive to ensure the supply of a certain quantity and quality of public products at the lowest cost; the second is to establish a performance management main responsibility system, with units and departments as budgets The main body of preparation and execution, its main person in charge must have a performance concept, the benefits and effects of project expenditures must be focused on, and should bear corresponding responsibilities for the performance evaluation results; the third is to optimize the construction of the expenditure standard system, that is, what should be done There is still room for improvement in the corresponding fiscal expenditure standards.

  In recent years, many scholars believe that the government's tight life is not only a change in financial management, but also a change in the administrative management system. We must work hard on the system. In our country, there are hundreds of first-level budget units from the central to local and even county-level finances, and each first-level budget unit has a complete management organization system. This makes the basic expenditures of various departments grow simultaneously, which is likely to cause the intensive use of fiscal funds to be low.

  In Bai Jingming's view, vigorously reducing general expenditures still need to find a permanent solution. Continue to advance the reform of government institutions, deepen the reform of public institutions, and expand the intensive effect of capital use, which has been proven feasible in practice. The former radically expands the space for improving the efficiency of fund use by reducing and merging the number of first-level budget units. For example, the central level data shows that the property expenses of institutions remain high, while the property expenses of the Central Party School and the National School of Administration have been reduced from 19 million yuan after the merger. To 11 million yuan. At present, there are a large number of public institutions within the department, and operating costs are expensive. It is necessary to vigorously promote the merger of public institutions with similar functions within the department to release the space for intensive use of funds.

  In addition, he particularly valued the reform of "delegation, control and service". "In the past, approvals were often accompanied by various fees. Although it is said that revenue and expenditure are separated, in fact, administrative fees still have a certain scale and eventually return to the main body of fees. Now, we have cut some unreasonable administrative undertakings. Sexual charges in itself save manpower and material costs, and it is still necessary to deepen the reform of decentralization, management and service."