Recently, the provincial Party committee and the provincial government issued the implementation opinions on the comprehensive implementation of budget performance management. The background, objectives, tasks, main contents and steps to be implemented of this document have attracted great attention from all walks of life. On March 5, the relevant person in charge of the provincial finance department interpreted the implementation opinions.
The implementation of national budget management system requires the internal performance management
The "Implementation Opinions on the comprehensive implementation of budget performance management" issued by our province this time is a specific measure of the provincial Party committee and provincial government to implement the "opinions on the comprehensive implementation of budget performance management" by the CPC Central Committee and the State Council. It is also an important step for China to implement the concept of high-speed economic growth and to transform the mode of economic development from high-speed economic growth to high-quality economic development. The report of the 19th National Congress of the Communist Party of China clearly puts forward "accelerating the establishment of a modern financial system, establishing a comprehensive, standardized, transparent, scientific and effective budget system, and implementing performance management in an all-round way". Under this background, the implementation opinions are conducive to optimizing the allocation of public resources, saving the cost of public expenditure, improving the administrative efficiency of the government, building an efficient and transparent government, promoting the cohesion and efficiency of financial funds, and providing a strong guarantee for adhering to high-quality development, catching up with and Surpassing and promoting the construction of new Fujian in the new era. From another point of view, it is also necessary to solve some prominent problems existing in the current budget performance management, such as the problems that some localities and departments attach importance to investment rather than management and pay more attention to expenditure than performance; financial funds in some fields are inefficient and ineffective, idle and precipitated, loss and waste, etc. Since 2003, our province began to explore budget performance management, which has experienced the exploration stage of performance evaluation of special expenditure and the in-depth promotion stage of building "five haves" (budget preparation has objectives, budget implementation has monitoring, budget completion has evaluation, evaluation results have feedback, and feedback results have application). It is the most systematic and specific reform requirement to establish an all-round, whole process and full coverage performance management system.
It will take 3-5 years to basically build an all-round, full process and full coverage budget performance management system
The central government proposes to strive to basically build an all-round, full process and full coverage budget performance management system in 3-5 years. The implementation opinions of our province further refine and decompose it, and make it clear that by the end of 2020, by the end of 2021, and by the end of 2022, the budget performance management system with all-round, whole process and full coverage will be basically completed at the provincial level by the end of 2020, by the end of 2021, and by the end of 2022 at the county level, so as to promote the coverage of performance management There are financial funds, which extend to the grass-roots units and fund use terminals, form a "horizontal to the edge, vertical to the bottom" network, promote the results of performance evaluation linked to budget arrangements and policy adjustments, realize the integration of budget and performance management, and achieve the goal of "accountability for effectiveness when spending money, and accountability for ineffectiveness".
In order to ensure the smooth implementation of the budget performance management objectives, the implementation opinions of our province have grasped the key to strengthen the "ox nose" of the performance subject responsibility of various departments and units in various regions. For the first time, it is clearly proposed that all levels of departments are the main body of budget performance management. The main leaders of Party committees and governments at all levels are responsible for the budget performance of their respective regions. The main person in charge of each department and unit is responsible for the budget performance of the Department and the unit. The person in charge of the project is responsible for the budget performance of the project, and the person in charge of the major project is subject to the lifelong performance responsibility system. At the same time, focus on promoting the Department's overall budget performance management. From 2019, the budget revenue and expenditure of departments and units will be fully incorporated into performance management, and provincial budget departments will formulate overall performance objectives of departments as required, and carry out performance monitoring, overall performance self-evaluation and performance information disclosure. Each district city and county (city, district) will comprehensively promote the overall performance management of the Department from 2019 and 2020.
Bring the "four accounts" of government, departments (units), policies and projects into the whole process of budget performance management
The implementation of budget performance management mainly includes three aspects
One is to build a comprehensive budget performance management pattern. All levels of government revenue and expenditure budget should be integrated into budget performance management, revenue should be practical and realistic, positive and stable, and quality should be stressed; expenditure should be considered in an all-round way, key points should be highlighted, and measures should be taken according to one's ability. The budget performance management of departments and units considers assets and business activities as a whole, and evaluates them from operation cost, management efficiency, performance efficiency, social effect, sustainable development ability and service object satisfaction. Policy and project budget performance management focuses on the evaluation of quantity, quality, timeliness, cost and benefit, and comprehensively measures the effect of fund use.
The second is to establish the whole process of budget performance management chain. We will move the performance gate forward, carry out pre performance evaluation for new major policies and projects, and focus on demonstrating the necessity of project initiation, the economy of investment, the rationality of performance objectives, the feasibility of implementation plans, and the compliance of financing, If necessary, the third party can be organized to carry out performance evaluation independently. The management of performance objectives should be strengthened. Performance objectives include not only output and cost, but also economic, social, ecological, sustainable impact and satisfaction of service objects.
The third is to improve the full coverage budget performance management system. Strengthen the performance management of general public budget, focus on the income structure, collection efficiency, the implementation effect of preferential policies, as well as the allocation efficiency and use efficiency of budget funds, especially the implementation effect of major policies and projects. The government funds budget, state-owned capital operation budget and social insurance fund budget are all included in the performance management, and the connection between the four budgets is strengthened, and the overall implementation is carried out according to the nature and characteristics of different budget funds.
Focus on the implementation of comprehensive budget performance management reform from seven aspects
First, formulate targeted and operable implementation plan. We should make clear the timetable and roadmap for the full implementation of budget performance management in all departments at all levels, improve the supporting system of the implementation opinions, revise and adjust the rules and regulations inconsistent with the requirements of comprehensive implementation of budget performance management, and focus on the revision of special fund management measures.
The second is to improve the scientificity and accuracy of budget decision-making from the source. For the new major policies and projects, the performance evaluation should be carried out in advance, and the evaluation results should be regarded as the necessary elements for budget application, so as to prevent "making decisions by beating the head". We will strictly review the performance objectives, and accelerate the implementation of policies, projects, and special transfer payment performance target management.
Third, strengthen the performance monitoring of budget implementation. According to the principle of "who pays, who is responsible", the organization departments and fund using units implement "double monitoring" on the achievement degree of performance objectives and budget implementation progress, and gradually establish the tracking mechanism of major policies and project performance.
Fourth, do a good job in performance evaluation and strengthen the rigid constraints of the results. Focusing on key areas such as stable growth, structural adjustment, benefiting people's livelihood, and making up for weaknesses, we should establish a normalized mechanism for key performance evaluation, innovate evaluation methods, and improve evaluation quality. Establish a mechanism linking evaluation results with budget arrangement and policy adjustment.
Fifthly, we should actively innovate the performance evaluation mechanism. We should explore the linkage evaluation mechanism between related departments and between the upper and lower levels, guide and standardize the third-party organizations to participate in budget performance management, build a platform for experts and scholars of universities and scientific research institutes to participate in performance management, and continuously improve the public participation.
Sixth, promote the disclosure of performance information along with the budget and final accounts. Performance information such as major policy and project performance objectives, performance self-evaluation and key performance evaluation results shall be submitted to the people's Congress at the same level along with the budget and final accounts, so as to steadily promote the disclosure of performance information to the public.
Seventh, optimize the budget management process and establish the performance index system. Actively explore the classification index system, and construct the core performance index and standard system by industry, sub sector and sub field. Promote management informatization and realize the online operation of budget performance management in the whole process. (Fujian daily / Wang Yongzhen, Dai Yanmei)