Ministry of Finance to further improve the central department expenditure budget management - Finance News

China's accounting field news Ministry of Finance issued " ", Departments should control the "three" program, combined with business characteristics and management needs, adjust and improve the special level of project settings, more focused and intuitive to reflect the department's main responsibilities and tasks, the number of projects Within reasonable limits. The individual responsibilities of the department involved in the small scale of expenditure should be a number of responsibilities Set up a project; individual duties related to large-scale expenditure, should be appropriate to adjust the duties set up after a project. From the preparation of the 2018 budget, the addition of " Operation and maintenance "and" information operation and maintenance "general level project. Department of arrangements for housing, equipment and facilities, as well as office electronic equipment, information systems, such as operation and maintenance costs in principle through public funds to solve, for the need to arrange through the project (Other than the horizontal expenditure of centralized management), should be included in the "asset operation and maintenance" and "information operation and maintenance" project. The original through the public funds related to the arrangements Operation and maintenance expenditure, still through public funds to solve, shall not be transferred to the project expenditure. Department has set up a special project and "asset operation and maintenance" and "information operation and maintenance" project overlap, from the preparation of the 2019 budget canceled, 2017 has been approved by the implementation of the secondary project 2017 - 2018 continue to implement the original project. Departments to improve the project budget preparation, improve project management, and enhance the overall capacity of the budget. The budget of the same nature of the budget matters in principle, not in accordance with the Secretary (Bureau), Department (room) were reported secondary projects, should be classified after the integration of the preparation, the specific expenditure items as a sub-activities of the project management, to avoid similar expenditures The management of fragmentation. In addition to their own do not have the conditions for the implementation of the organs shall not be borne by their own tasks or services directly entrusted to their own institutions or other units outside the sector commitment, nor shall the relevant items directly included in the budget of their respective institutions The For those who do not have their own conditions for implementation, they need to entrust other units to complete the work tasks, should be in accordance with government procurement and government procurement services to implement the relevant provisions of Commissioned by the entrusted units to complete the relevant tasks, to pay reasonable and necessary The Expand the scope of project budget review. In 2017, the amount of project expenditure to be assessed by the department will exceed 50% of the total project expenditure in the project library. The new items to be declared belong to the scope of the assessment, and all of them shall be reviewed in principle. Establish a dynamic assessment mechanism. Will be selected each year part of the long-term expenditure policy or major projects to carry out rolling assessment, assessment results as an arrangement budget and adjust the expenditure policy an important basis. Departments should also establish a similar assessment of the clean-up mechanism to cancel the policy objectives have been achieved or no longer have the conditions for the implementation of the project; adjust the conditions of the situation changes, did not meet the expected results or expenditure standards unsustainable projects; integration to convergence, cross or policy fragmentation s project. Improve project performance evaluation management. Improve the quality of project performance objectives, and comprehensively carry out the project performance objectives , Improve the project performance self-evaluation system, to ensure the results of self-evaluation results objective and accurate. Establish and improve the performance evaluation mechanism of major project expenditure, and strengthen the project performance information disclosure.