What is the current state of fiscal management at the grassroots level? What are the models of fiscal management?

At present, there are about 21,000 second-level and subsecond-level budget units under 170 central departments. From the survey, the central level 2 and below level 2 budget units are characterized by a large number, inconsistent levels and uneven distribution.

The financial management mode of the basic units can be divided into four categories: First, the "Ministry of Finance - central departments - basic units" mode, in which the central departments are responsible for the implementation of financial management of the basic units, such as budget preparation and execution, asset management, government procurement, etc.; second, the "Ministry of Finance - central departments - basic units" mode. The second is the "Ministry of Finance - central department, commissioner's office - basic unit" model, which adopts a combination of the central authority and the commissioner's office to manage the basic unit, with the central department and the commissioner's office focusing on their respective areas of work and exercising mutual constraints, such as bank account management, financial management, direct payment audit; the third is the "Ministry of Finance - central department - basic unit" model. The third is the "Ministry of Finance-Commissioner's Office-Basic Unit" model, which mainly authorizes the Commissioner's Office to carry out financial supervision of basic units, such as the supervision of non-tax revenues and the inspection of financial accounting; the fourth is the "Ministry of Finance-Basic Unit" model, which mainly authorizes the Commissioner's Office to carry out financial supervision of basic units. The fourth is the "Ministry of Finance - grassroots units" mode, in which the Ministry of Finance directly implements supervision on grassroots units Explore the establishment of a supervision mode combining off-site supervision and on-site inspection, realize the full coverage of the supervision scope of the grassroots units through off-site supervision, and highlight the focus of the supervision through on-site inspection: firstly, to set up a mechanism for the collection of information on financial supervision. The second is to focus on the comprehensive analysis of various types of financial supervision information. The third is to guide the basic units to standardize financial management. The fourth is to carry out on-site inspections in a focused manner.

There are seven main matters of comprehensive financial supervision: budget preparation and implementation, asset management, centralized treasury payment, bank account management, government procurement management, non-tax revenue management, financial and accounting management.