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 make unremitting efforts 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 building of a clean and honest party style, standardized financial revenue and expenditure behaviors, 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 of discipline and law. \x0d\\x0d\ (II) Strengthening financial management and strict financial discipline are inevitable requirements for advocating strict economy and opposing waste. In recent years, in order to promote the party and government organs to practise economy, oppose waste, standardize public expenditure and public consumption, and stop the extravagance and waste at the source, in accordance with the requirements of the central, provincial and municipal governments, all levels and departments have closely combined with the reality, actively constructed the system of practising economy, and clarified the relevant standards of public expenditure. These systems are the fundamental basis and important follow-up for regulating all kinds of expenditure behaviors under the new situation. Only by effectively 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\ (III) 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 income and expenditure into the departmental budget, coordinate all income and expenditure, strictly follow the principle of budget before expenditure, strengthen budget concept, 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 whole series 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 convergence 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 settlement process of financial funds in real time, focus on monitoring the illegal transfer of funds, cash withdrawal, misappropriation of extra-budgetary funds, timely judge, investigate, report 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 \ keeping budget rigid constraints is the key to strengthening serious financial management discipline. 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". Combine the expenditure of "three public funds" with departmental performance appraisal, and strengthen the connection between supervision and budget preparation and implementation. 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, bus operation and maintenance fees, conference fees, training fees, etc. are included in the budget. 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 [2014] 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 fiscal system expenditure. 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 inquiry, approval and list, and do not reimburse official reception expenses without official letters, or reimburse or pay expenses that should be borne by individuals with public funds, or 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. Official dining activities strictly implement the centralized payment system of the state treasury and the relevant provisions on the management of official cards, and fully implement the designated meeting system. \ x0d \ x0d \(3) Strengthen the management of wage subsidies. In strict accordance with the requirements of real-name registration system's registration, financial support personnel and national wage subsidy policy, we will 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. All 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 check before approval" system, the district (city) of the township (street) should also strengthen management. Establish and improve the normal growth mechanism of allowances and subsidies for staff 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 our work, we must firmly establish the concept of legal system, regard financial discipline as a high-voltage line, and attach equal importance to the implementation of financial discipline as political discipline and organizational discipline. Seriously study the Provisions on Economic Responsibility Auditing of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises (Zhong Ban [2010] No.32), the Notice of the Office of the Municipal Party Committee and the Office of the Municipal Government on Strengthening the Auditing and Financial Work of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises (Zao Zheng Ban [2012] No.2) and relevant party 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 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 matters 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. In addition to bank transfer or the use of cash according to regulations, all official expenditures are settled by official cards, so as to improve the transparency of official expenditures, standardize official consumption behaviors, and improve the new mechanism for supervision of official expenditures. \ x0d \ x0d \ (2) Strengthen information disclosure. Establish a budget information disclosure supervision system 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 pre-approval publicity system, and publicize the audit results such as batch, number of people, total funds, name, main contents, expenditure amount, training items, content, number of people, funds, official expenses and public funds consumption in an appropriate way. \x0d\\x0d\ (3) Actively promote the public pilot of official reception funds of county-level 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, according to the requirements of the pilot scheme of making public the official reception funds of county-level governments in Shandong Province (Lu Caixing [2013] 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 approval and 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 norms in administrative institutions. In accordance with the requirements of the Ministry of Finance and the National Audit Office, accelerate the implementation of internal control standards for administrative institutions in this Municipality. Earnestly grasp the objective laws of economic activities of units, take budget management as the main line, fund management and control as the core, and take risk prevention as the goal, and embed the checks and balances mechanism into the whole process of internal management of units, so as to realize the whole process and all-round control of economic activities of units by 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 should bring 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 deepening 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 and publicity, and implementation. \x0d\\x0d\ (1) Building an institutional system. All departments at all levels should complete the task of "6+ 1" system construction 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 [2014]14), combining with the actual work and responsibilities, so as to make the management of official expenditure rule-based and evidence-based. \ x0d \ x0d \ (2) Strengthen system publicity. All departments at all levels should take various measures to increase the publicity of the austerity system, 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 as to make the austerity system and financial discipline deeply rooted in the hearts of the people and continuously create a good atmosphere for learning, publicizing and implementing the austerity system. \ x0d \ x0d \(3) Conduct systematic training. All departments at all levels 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 and implementation of various systems. \x0d\\x0d\ VI。 Strengthening supervision and management, further strengthening accountability for discipline \ 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 government, we will focus on rectifying illegal issues such as eating and drinking public funds, public travel, private use of buses, and indiscriminate subsidies through special treatment of serious financial discipline. Departments and units with specific clues, concentrated social response and more problems found in daily supervision should focus on supervision and inspection. For typical cases that don't listen to greetings, commit crimes against the wind and openly violate the rules and regulations, we will check together, analyze together and report together, give full play to the role of warning, shocking and educating, and always maintain a high-pressure situation. The "zero tolerance" for all kinds of violations of financial discipline will be severely dealt with in strict accordance with the Budget Law, the Regulations on Punishment of Financial Violations and the Provisions on Punishment of Violation of Allowances and 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.