“Have the expenditure of the three public funds been reduced? Are non - general expenditures effectively compressed? Are government procurements open and transparent and operated in a prescribed catalogue in accordance with procedures? …… How the local government spends its money has always been a public concern. In particular, these two years of downward pressure on economic growth, coupled with the impact of large-scale tax cuts, the balance of payments pressure.
Budgets must be careful, and good steel must be used on the edge. And local budget is open, is the important way for the public to understand the income and expenditure of the government and various departments. The publication of this \"book \", subject to supervision by the masses, can force local governments to improve overall budget performance, improve financial supervision and management.
The Third Plenary Session of the 18th CPC Central Committee proposed the establishment of a comprehensive, standardized and transparent budget system. Since 2015, the Ministry of Finance has conducted a special annual inspection of local budget and final accounts disclosure work. A few days ago, the Ministry of Finance announced the results of a special inspection of the opening of local budget accounts in 2018. Local government basks \"book book \", can achieve open transparent? Can the common people see the book clearly and clearly? Let's take a look at the results.
The head of the Ministry of Finance said that in 2018, the vast majority of local departments have achieved budget and final accounts open. The inspection of departments and units at all levels a total of ten thousand, only eight not open. At the time of the first special inspection in 2015, there were ten thousand undisclosed.
On the whole, the level of budget disclosure in various localities basically meets the relevant requirements, and the average compliance rate of each target increases year by year. From 2015 to 2018, the budget and final accounts integrity of all levels of government and departments, the average compliance rate increased from%,% to%,%. This indicates a more comprehensive and standardized formulation and implementation of the budget and accounts.
Furthermore, the degree of refinement of the budget and accounts is increased from% to% and% to% and% to% and% to% and% to% and% to% to% and% to%, respectively. These two indicators jumped from about 60% to 70%, to more than 99% at once.
“The completeness of the budget and final accounts, the average compliance rate, the degree of refinement, and the timeliness of disclosure are over 99%, indicating that the quality of disclosure has been greatly improved, and basically should be made public." Yang Zhiyong, a researcher at the Institute of Financial Strategies of the Chinese Academy of Social Sciences.
The Ministry of Finance said that the contents of the budget and final accounts have made a breakthrough. Take the disclosure of performance information as an example, with the rapid pace of budget performance management reform,31 provinces have disclosed performance goals,29 provinces have disclosed performance self-assessment, performance evaluation results. Some provinces have made public key performance evaluation reports led by provincial financial departments.
Which province is the brightest in the budget? Henan, Guangdong and Inner Mongolia are in the top three places in the annual list of local budget and final accounts in 2018; Chongqing, Jilin and Jiangxi are among the bottom three. Guangdong and xinjiang received full marks for the opening of the department's budget and final accounts.
“The financial sector's ranking could give a strong boost to the work, leading to greater public disclosure in'backward' areas, thereby enhancing the scientific nature of their budgeting and the execution of final accounts. Yang Zhiyong believes that the public work of local budget and final accounts is part of the modernization of local governance system and governance capacity. Fully realizing the institutionalization of local budget and final accounts can greatly promote the modernization of local governance.
“The compilation and implementation of local budget and final accounts reflect the allocation and arrangement of public resources by local governments. The public disclosure of the final accounts is to expose the process of allocating public resources to the public and urge the government to improve its governance. Zhang Deyong, a researcher at the Institute of Financial and Strategic Studies of the Chinese Academy of Social Sciences, believes that the transparency of local budget and final accounts is conducive to strengthening social supervision, promoting more scientific and rational budget arrangements for local governments, and making limited financial funds play a greater role.
The Ministry of Finance pointed out that the opening of the final accounts as a whole better than the provincial level than the city, better than the county level. In the lower-ranking provinces, the problems found by the inspection are mainly concentrated in the city and county level, and some basic work of the units at the city and county level is weak. The \"urban and rural community expenditure\" subject data, some places exist beyond the scope of expenditure, false expenditure, with the allocation of funds, illegal adjustment of subjects, to hang accounts to reduce expenditure and other irregularities.
The inspection found that there were 2,351 departments and units throughout the country that did not disclose the operating expenses of the organs and 20,647 that did not disclose the occupation of state-owned assets. There are still eight departments and units in the four provinces of Liaoning, Jiangxi, Gansu and Ningxia that have not made public the budget or final accounts of the departments to the public, including the Baiyin Intermediate people's Court and the Tiexi Land Reserve Trading Center of Shenyang, etc. Among them, the CPC sub-Yi County Committee Taiwan work Office 2018 budget and 2017 final accounts are not public.
The degree of standardization and standardization of openness needs to be improved. Inspection found that the provincial, municipal, county three levels of government and departments open forms and materials, the style of large differences, different explanations. \"As a result, the availability of information is low, is not easy to compare or analyze horizontally over the year, and is not conducive to government regulation and public scrutiny.\" said Yang Zhiyong.
Some departments and units of public information, there are still insufficient accuracy, readability and income and expenditure is not true and so on. For example, some accounts are not in accordance with the approval number, and some accounts are not consistent with accounting information. And the public most concerned about the \"three public\" funds, government procurement arrangements, information disclosure indicators score low.
To verify this conclusion, the reporter consulted some provinces budget and final accounts open platform, found that \"2018 three public funds final accounts \"information, only the province's various departments bus, due to business abroad, official reception expenses total accounts, including the beginning of the budget, adjustment of the budget, final accounts, the increase of four items over the previous year. Horizontal and vertical year-on-year increases are not visible across sectors. Look at a few departments specific \"three public\" funds budget information, only 2018 budget, final accounts, cannot see the comparison with the previous year. In other words, the public can see that a province in 2018 overall reduced three public expenditure, but do not see how specific departments do. Such publicity is clearly not enough and needs to be further refined.
Yang Zhiyong believes that the above problems show that the awareness of local active openness is not enough, and the quality of openness needs to be further improved. \"Ideally, the public can directly understand what the local government departments are doing and how they are doing through public information. Only in this way can the performance of budget and final accounts be evaluated effectively, and public opinion supervision can be targeted and more effective.
Zhang Deyong believes that the promulgation of the Regulations on the Disclosure of Government Information and the implementation of the new Budget Law have laid a legal status for the disclosure of budget and final accounts. But these two only give the principle request, does not give the concrete actionable legal provision. In the future, we should strengthen the legal system construction from the aspects of protecting the citizen's supervision right, the right to know, and the formulation of specific methods for the disclosure of budget and final account data.
“Currently, information on the budget and final accounts made public by some local governments does not accurately reflect where the funds are spent, and it is difficult for the public to understand the specific performance of government administration." Zhang Deyong said that in line with the budget and final accounts open system, should also establish a budget and final accounts implementation real-time supervision mechanism. Such as public budget implementation process of the use of funds, input, project results and so on. Through real-time supervision, early detection of improper use of financial funds to prevent leakage and "water ".
Yang Zhiyong believes that when the final account information disclosure, except for very little secret content, the rest should be made public. \"The disclosure of local government information becomes the norm and the non-disclosure becomes the exception; not only the disclosure of budget information, but also the evaluation of the efficiency of the use of financial funds and the establishment of corresponding accountability mechanisms.\"
Experts suggest that governments at all levels should try their best to use easy-to-understand language, charts, etc. At the same time, the use of WeChat public number, Weibo and so on to do a good job of popularization and communication, to improve the enthusiasm of public participation. In addition, we should improve the construction of network open platform. \"The integration of central and local budget information into a single platform is more conducive to horizontal comparison of the same level of government and to public supervision. said Zhang Deyong.