How to strengthen the budget execution management of administrative institutions

(1) Strengthen budget preparation. To solve all kinds of problems caused by simple and rough budget preparation and create good preconditions for the budget implementation process, we must first prepare departmental budgets in advance and extend the budget preparation time. Only by advancing the budget preparation time and extending the budget preparation cycle can we refine the budget, improve its scientificity and accuracy and improve its transparency. Judging from the actual situation in our region, it is generally appropriate to prepare the budget for next year in advance from June 10. Secondly, it is necessary to determine a reasonable budget index system and expenditure standards. The basic requirements of "departmental budget", "zero-based budget" and "functional budget" are to have a reasonable budget index system and expenditure standards. From the analysis of the actual use of funds in our region, the project funds are like a big basket, and any expenses can be put in, such as investment promotion funds, research fees, publicity fees, etc. Because there is no regulation on what types of fees can be charged, what types of fees cannot be charged, and the proportion that can be charged. So it seems that as long as it is in line with the actual use of funds in our region. There is also a situation where an economic transaction occurs and the same unit has several funds to be charged, which brings great difficulties to the specific manager to control the budget funds. Therefore, when preparing the budget, it is necessary to refine the index system, project purpose, expenditure standard and expenditure scope of the budget funds. Third, completely change the distribution concept of strict budget and loose addition in the past, and fundamentally reduce or eliminate the addition in budget implementation. Establish a budget supplement mechanism from the system, stipulating that on the basis of not increasing the work functions of the unit, in principle, no additional budget funds may be added; If it is really necessary to add budget funds, we should consider adjusting them from the accumulated balance of other funds in our unit as much as possible, which can simplify the procedure of adding budget, reduce the accumulated balance of budget funds in budget units and improve the efficiency of using budget funds.

(2) Strengthen the daily control and supervision of budget implementation. Strengthen budget execution and supervision, establish a standardized budget management execution system, strengthen the financial supervision function, and incorporate all aspects of budget preparation, examination and approval, execution, change, final accounts and supervision into legal and standardized management, and establish a multi-level budget supervision system. While preparing the budget, the financial department should pay more attention to the implementation of the budget, the supervision of the use of funds and the selection of projects, so as to achieve all-round and whole-process control of financial funds.

1, strengthen personnel expenditure management. In expenditure management, we must strictly control basic expenditure and project expenditure, and the two funds shall not be arbitrarily occupied or misappropriated. Judging from the control of basic expenditure, basic expenditure mainly includes personnel expenditure and daily public expenditure. At present, when preparing the budget, the personnel expenditure is actually charged and settled at the end of the year, and the daily public expenditure is classified according to the nature of the budget unit. From the analysis of the actual situation of the current budget implementation, the personnel expenditure has risen the fastest, accounting for a large proportion of the total expenditure. It can be seen that the key to control basic expenditure lies in personnel expenditure, so that budget units attach importance to the influence of personnel increase on budget expenditure ideologically.

2. Strengthen the control and supervision of project funds. Judging from the current actual situation, the project capital budget is relatively extensive, the expenditure scope is not clear, and the use schedule lacks detailed plans. Therefore, it is necessary to fundamentally eliminate the expenses unrelated to the project in the project funds. At present, the following measures can be taken: first, strictly examine and approve project funds, control the amount of project funds from the source, consider incorporating the project funds that really need to be added into existing projects according to the principle of similarity, and try not to increase the amount of project funds as much as possible to avoid falling into the current situation that project funds only increase but not decrease; Second, according to the principle of combining administrative power with financial power, we should clean up the existing special project funds, merge or reduce projects with the same or similar business content, and change the phenomenon of multi-head payment and repeated payment; Third, strictly control the detailed budget of project funds and pay special funds according to the indicators, especially the entertainment expenses such as catering and entertainment; Four, analysis of the reasons for the balance of project funds, according to the specific situation to adjust the balance or make up for the lack of funds in other projects, or carry forward to the next year's project, or return to the state treasury.

3. Establish a performance evaluation and analysis system for special fund projects, and effectively carry out performance evaluation. Establishing a perfect project fund performance tracking and feedback system is an effective means to strengthen project fund management. On the one hand, it is to follow up and supervise the whole process of using project funds, resolutely put an end to unreasonable expenditures unrelated to the project, and make the project funds spend according to the established budget. The second is to evaluate the efficiency of the use of project funds, including the evaluation of economic and social benefits, as a reference for future project budget arrangements.

(3) Further improve and promote the government procurement system. The implementation of government procurement system can create an all-round and whole-process management model for financial expenditure management and departmental budget management. After the implementation of government procurement, the purchase price and equipment configuration of budget units also create conditions for refining departmental budgets and formulating departmental expenditure standards. The implementation of government procurement system can improve the accuracy and efficiency of departmental budget implementation. On the basis of current government procurement, we can further summarize the material expenditures consumed by various departments and implement centralized or fixed-point procurement. Make all units * * * material expenditure change from sporadic procurement of all units to centralized large-sum procurement according to law, make full use of the competition mechanism, and greatly save financial funds.

Strengthening the management and control of the budget execution process in administrative institutions is a systematic project, which must be based on a reasonable and perfect budget, supported by a number of supporting measures, and adopt a variety of supervision and management means combining internal control with external control to control the budget execution in an all-round and whole process. With the comprehensive promotion and improvement of departmental budget system, centralized treasury collection and payment system and government procurement system, the budget execution of administrative institutions will be further standardized and improved.