How to strengthen financial management and enforce financial discipline?

First, earnestly improve the understanding of the importance and urgency of strengthening financial management and serious financial discipline \ x0d \ x0d \ Strengthening financial management and serious financial discipline is a policy that all levels and departments must adhere to for a long time. It is necessary to strengthen the concept of legal system, fully understand the importance and urgency of strengthening financial management and serious financial discipline, and persevere to achieve practical results. \x0d\\x0d\ (1) Strengthening financial management and strict financial discipline are important means to prevent and control corruption from the source. In recent years, departments at all levels have continuously strengthened the construction of party style and clean government, standardized financial revenue and expenditure behavior, and improved the level of financial management. However, from the supervision and inspection of the provincial inspection team, audit and discipline inspection, there are still some regions and units that ignore financial discipline and regulations, financial management is chaotic, accounting is distorted, and illegal behaviors such as eating and drinking with public funds, traveling with public funds, private use of buses, and indiscriminate subsidies are repeatedly prohibited, disrupting the normal financial order. Only by strengthening serious financial discipline in financial management, strengthening constraints, building a strong defense line and maintaining a good financial order can we prevent and control corruption from the source and curb violations. \x0d\\x0d\ (2) Strengthening financial management and strict financial discipline are inevitable requirements for advocating strict economy and opposing waste. In recent years, in order to urge the party and government organs to practice strict economy and oppose waste, standardize public expenditure and public consumption, and stop the wind of extravagance and waste from the source, in accordance with the requirements of the central, provincial and municipal governments, departments at all levels have closely combined with the reality, actively established a strict economy system, and clarified the relevant standards of public expenditure. These systems are the fundamental basis and important follow-up for regulating various expenditure behaviors under the new situation. Only by earnestly strengthening the serious financial discipline in financial management, strictly following the rules and regulations, strictly implementing financial laws and regulations, and resolutely safeguarding the rigid constraints of various financial systems, can we put power into the cage of the system and effectively regulate official expenditures and public consumption from the source. \x0d\\x0d\ (3) Strengthening financial management and strict financial discipline are the objective needs of deepening fiscal and taxation reform and promoting financial management according to law. The report of the 18th National Congress of the Communist Party of China and the "Decision" of the Third Plenary Session clearly put forward the need to deepen the reform of the fiscal and taxation system and establish a modern financial system. In recent years, financial departments at all levels have continuously promoted fiscal and taxation reforms such as budget management, transfer payments, centralized treasury payments, official cards, government procurement, and disclosure of budgets and final accounts. This is an important measure to standardize expenditure and plug management loopholes. Only by earnestly strengthening the serious financial discipline in financial management, conscientiously implementing the national financial principles and policies, observing the financial system, and implementing financial reform measures and related supporting systems can we further deepen the reform and promote the effectiveness of financial management according to law. \ x0d \ x0d \ II。 Doing a good job in source management and further refining budget preparation and execution \ x0d \ x0d \ budget preparation and execution are the basis and premise of strengthening serious financial discipline in financial management. All districts (cities) and departments should further standardize the budget preparation methods, refine the budget preparation contents, strictly implement the budget, lay a solid foundation for budget management, and earnestly do a good job in source management. \ x0d \ x0d \ (1) Deepening the comprehensive budget reform. Strict budget management, budget preparation should reflect the principle of governing the country according to law, strengthen the seriousness and authority of the budget, incorporate all revenues and expenditures into departmental budgets, coordinate all revenues and expenditures, strictly follow the principle of budgeting first and then spending, strengthen budget concepts, refine budget subjects and harden budget constraints. It is strictly forbidden to spend over budget or without budget, to falsify expenditure, transfer or take budgetary funds, and to conceal, intercept, occupy or misappropriate in any form. \x0d\\x0d\ (II) Refine the contents of budget preparation. Strictly abide by the provisions of various financial systems, accurately grasp the basic data information through the establishment of basic information database, project rolling management database and non-tax revenue management database, and prepare the budget according to relevant expenditure standards, so as to make the compilation complete and detailed; In strict accordance with the requirements of government revenue and expenditure classification subjects, accurately, truly and completely reflect the economic nature and specific purposes of various expenditures, strengthen budget binding, and strengthen the connection and control of budget preparation information and budget implementation. \x0d\\x0d\ (3) Establish and improve the dynamic monitoring mechanism of budget execution. Strengthen the supervision and management of budget execution, establish and improve the dynamic monitoring management information system, monitor the payment and liquidation process of financial funds in real time, focus on monitoring the illegal transfer of funds, excessive withdrawal of cash, misappropriation of funds outside the budget provisions, timely judge, investigate, notify and deal with early warning problems, and improve the dynamic monitoring system of budget execution with efficient early warning, rapid feedback, timely rectification and strong control. \ x0d \ x0d \ III。 Strengthening rigid constraints, further standardizing expenditure management \ x0d \ x0d \ maintaining rigid constraints of budget is the key to strengthening serious financial discipline in financial management. All levels and departments should take the rigid constraints of financial discipline and expenditure standards as high-voltage lines, strictly control the expenditure barrier, and ensure the safe operation and standardized use of financial funds. \ x0d \ x0d \ (1) Strictly control general expenditures such as "three public funds". The expenditure of "three public funds" should be organically combined with departmental performance appraisal, and the connection between supervision and budget preparation and implementation should be strengthened. In accordance with the relevant requirements of the Central Committee, the Provincial Party Committee, the Municipal Party Committee and the Municipal Government for strict economy, the general expenditure budget such as "three public funds" is strictly compiled, and all expenses such as official reception fees, going abroad (on business) fees, bus operation and maintenance fees, conference fees, training fees, etc. are included in the budget and listed separately. Once the budget is approved, it is not allowed in principle. According to the Guiding Opinions on Comprehensively Promoting the Reform of the Official Car System (Zhong Ban [2065438+04] No.40), departments at all levels will no longer purchase general official cars in principle. \ x0d \ x0d \ (2) Strictly implement expenditure standards. All departments at all levels should conscientiously implement the Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste and the Notice of Zaozhuang Municipality on Implementing the Detailed Rules of the Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste, as well as the management measures or regulations on official reception, meetings, training, travel, going abroad and official vehicles, strictly implement the expenditure scope, expenditure standards and relevant regulations, strengthen the hard budget constraints, strictly prohibit over-budget, non-budget, over-range and over-standard expenditures, and earnestly safeguard the financial system. Departments at all levels should strengthen the responsibility system for expenditure audit, and do a good job in the use of funds, bill management and expenditure approval. Strictly implement the system of official reception letter, approval and list, and shall not reimburse official reception expenses without official letter, and shall not use public funds to reimburse or pay expenses that should be borne by individuals, and shall not include activities such as vacation, visiting relatives and traveling in the scope of official reception. It is strictly forbidden to hold public banquets and public travel activities in the name of conferences, trainings, etc. The relevant provisions of the centralized payment system of the state treasury and the management of official cards shall be strictly implemented for dining in official activities, and the designated meeting system shall be fully implemented. \ x0d \ x0d \ (3) Strengthen the management of wages and subsidies. In strict accordance with the requirements of real-name registration system's registration, financial support personnel and national wage subsidy policy, improve and perfect the personnel information mechanism jointly managed by the personnel, establishment, finance and supervision departments, promote the data sharing between the financial support personnel information system and the personnel information system, and truthfully reflect the personnel information and budget. It is strictly forbidden to declare the personnel budget beyond the establishment and standard, and it is strictly forbidden to falsely report the number of personnel and eat empty salaries. Departments at all levels should strictly implement the scope and standards of Tianjin subsidies stipulated by the state, province and city, and may not set up new projects or continue to issue subsidies that have been explicitly cancelled in violation of regulations, and may not issue subsidies beyond the prescribed standards and scope. Where the application for adjustment of district (city) level organs subsidies of the district (city), strict implementation of the "first review and approval" system, the district (city) of the township (street) should also strengthen management. Establish and improve the normal growth mechanism of staff allowances and subsidies in government agencies and institutions, continue to implement the system of centralized payment by the state treasury and centralized payment of wages by the finance, and effectively standardize the order of income distribution. \ x0d \ x0d \ (4) Strengthen the concept of financial discipline. The principal responsible comrades of the unit are the first responsible persons for financial work, and the financial responsible persons are the direct responsible persons for financial management of the department. In the work, we should firmly establish the concept of legal system, regard financial discipline as a high-voltage line, and pay attention to the implementation of financial discipline like political discipline and organizational discipline. Seriously study the Provisions on the Audit of Economic Responsibility of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises (Zhong Ban [2010] No.32), the Notice of the General Office of the Municipal Party Committee and the General Office of the Municipal Government on Strengthening the Audit of Financial Work of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises (Zao Zhengban [2012] No.2) and relevant party and government discipline regulations involving leading cadres. Fully understand the importance and urgency of observing and maintaining financial discipline, enhance the sense of political responsibility, build a strong ideological defense line against corruption and change, earnestly strengthen the leadership over the financial work of the department, use the power in hand carefully, and resolutely prevent dereliction of duty. Financial personnel should take the lead in learning, mastering and strictly abiding by various rules and regulations, improve the consciousness and initiative of financial management according to law, handle accounting affairs according to laws and regulations, and ensure the authenticity of accounting information. \ x0d \ x0d \ IV。 Deepening financial reform and further improving regulatory measures \ x0d \ x0d \ Reform is an effective means to solve the difficult problem of expenditure management. All departments at all levels should solidly promote fiscal reform, strengthen regulatory measures, strengthen dynamic supervision and process control of funds, and ensure that the use of fiscal funds is legal, compliant, safe and efficient. \ x0d \ x0d \ (1) Accelerate the reform of the official card system. Improve the official card system and implement the dynamic monitoring and notification system of official card consumption expenditure. For official expenditures, except for bank transfer or the use of cash according to regulations, all official cards are used for settlement, so as to improve the transparency of official expenditures, standardize official consumption behavior and improve the new supervision mechanism of official expenditures. \ \x0d\\x0d\ (2 2) Intensify information disclosure. Establish a supervision system for budget information disclosure, and incorporate budget information disclosure into the departmental performance evaluation system. All departments at all levels should further intensify their work in accordance with the overall deployment of the central and provincial budgets and final accounts, and fully implement the public tasks as required, except for the contents and matters that must be kept confidential by laws, regulations and relevant requirements. Further refine the departmental budget and final accounts and the disclosure of the "three public" funds, and all the "three public" funds for financial allocation arrangements should be made public. Explore the implementation of the publicity system, and disclose the audit results of batches, numbers, total funds, names, main contents, expenditure amount, training items, contents, numbers, funds, official expenditures and public funds consumption in an appropriate manner. \x0d\\x0d\ (3) Actively promote the public pilot of official reception funds of county governments. The financial department should speed up the pilot work of making public the official reception funds of county-level governments in the pilot areas, make public the official reception funds budget, official reception system and official reception expenditure details of the pilot units in a timely manner, pay close attention to public opinion, and do a good job in opinion collection, rectification and feedback in accordance with the requirements of the "Shandong Province County-level Government Official Reception Funds Publicity Pilot Program" (Lu Caixing [2065438+03] No.48). In-depth search for deficiencies and timely correct existing problems. By promoting the pilot work, strictly control the official reception expenses, improve the examination and approval control system of official reception in this unit, increase the publicity of official reception expenses, tell the truth to the group, and consciously accept the supervision of the masses and society. \ x0d \ x0d \ (IV) Solidly promote the implementation of internal control standards in administrative institutions. In accordance with the requirements of the Ministry of Finance and the National Audit Office, accelerate the implementation of internal control norms of administrative institutions in our city. Earnestly grasp the objective laws of unit economic activities, take budget management as the main line, fund management and control as the core, take risk prevention as the goal, embed the checks and balances mechanism into the whole process of unit internal management, realize the whole process and all-round control of unit economic activities with internal control, and realize the effective connection between strengthening financial management and strengthening budget execution supervision. Financial departments at all levels should study and formulate performance evaluation methods of internal control norms, and establish a "trinity" evaluation system of unit self-evaluation, competent department evaluation and financial department evaluation. The audit department shall incorporate the internal control construction of the unit into the scope of audit inspection of administrative institutions, and improve the execution of internal control norms. \ x0d \ x0d \ V. Strengthening system construction and further promoting system implementation \ x0d \ x0d \ system construction is an important part of strengthening serious financial discipline in financial management. All departments at all levels should actively build an expenditure standard system that meets the requirements of strict economy, and ensure that there is no dead end in system construction, training, publicity and implementation. \x0d\\x0d\ (1) to build an institutional system. All departments at all levels should pay close attention to the completion of the "6+ 1" system construction task in their own regions and departments in accordance with the requirements of the Notice on Strengthening the Construction of Strict Economy System (Lu Cai Ban [2065 438+04] 14), so as to make the management of official expenditure rule-based, evidence-based and truly rely on system norms. \ x0d \ x0d \ (2) Strengthen system publicity. All departments at all levels should take various measures to increase the publicity of the system of strict economy, strengthen communication with relevant news media, do a good job in publicity and interpretation of the system, and strengthen the publicity of the principal responsible persons of the department, financial and personnel leaders and the public, so that the system of strict economy and financial discipline are deeply rooted in the hearts of the people and continue to create a good atmosphere for learning, publicizing and implementing the system of strict economy. \ x0d \ x0d \ (3) Conduct systematic training. All levels and departments should strengthen the training and interpretation of various policies, so that party and government organs and cadres and workers at all levels can accurately understand and fully grasp the background and content of various systems and policies, fully understand the importance and urgency of implementing the system of strict economy, earnestly enhance the sense of responsibility and consciousness of implementing the system, and lay a foundation for promoting the implementation of various systems. \x0d\\x0d\ VI。 Strengthening supervision and management, further strengthening discipline and accountability \ x0d \ x0d \ Strengthening supervision and implementing accountability is the guarantee for strengthening serious financial discipline in financial management. All departments at all levels should improve the information disclosure mechanism, promote the disclosure of budgets and final accounts, and consciously accept the supervision of supervision, auditing, financial departments and the public. Strengthen supervision and inspection and accountability. Audit, finance and other departments should strengthen supervision and inspection of the financial system. In accordance with the unified arrangements of the central authorities, through the special treatment of serious financial discipline, we will focus on the illegal issues such as eating and drinking public funds, public travel, private use of buses, and indiscriminate subsidies. Departments and units with specific clues, concentrated social response and many problems found in daily supervision should be the focus of supervision and inspection. We will verify, analyze and report the typical cases of disobeying greetings, committing crimes against the wind and openly violating the rules and regulations, give full play to the role of warning, deterrence and education, and always maintain a high-pressure situation. The "zero tolerance" for all kinds of violations of financial discipline will be dealt with in strict accordance with the budget law, the regulations on penalties and sanctions for financial violations, and the regulations on penalties for illegal subsidies. Constitute a violation of discipline, handed over to the discipline inspection and supervision organs; Those who constitute a crime shall be investigated for criminal responsibility according to law, effectively reverse the chaotic financial order, promote departments and units to enhance their awareness of abiding by the law, improve internal control systems, and strengthen financial management, thus providing a strong guarantee for comprehensively deepening reform and promoting healthy economic and social development.