Start Shandong provincial budget execution audit information channel _ _ net _ Chinese accounting perspective is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

The original title: Shandong start provincial budget implementation audit, 17 provincial units will be audited Author: Ren Leilei Liu Zhenfeng Zheng Maoxia 2 day from the reporter Office learned that a few days ago, the provincial audit hall officially launched in 2017 provincial level Carry out the audit work. This year's audit work mainly revolves around the main line of "reform, development, security and performance" to promote the structural reform of the supply side as the center, with major policy measures to be implemented, the fiscal and taxation system reform, the financial security and budget , As well as the implementation of the central eight provisions of the spirit as the focus, there are 17 provincial units will be audited. This year's audit will be based on advancing reforms, improving performance, focusing on the implementation of new budgets and the advancement of fiscal reform, reviewing the general public budget, government Budget, state Budget, social insurance fund budget is comprehensive, complete, all governments And whether the expenditure is fully included in the budget, whether the transfer budget of the subordinate government is standardized, whether the special transfer payment is divided into prepared by. Provincial budget implementation, distribution and Aspects, focusing on the year to find out the additional department project expenditure budget Size, budget source and release time, review whether the progress of the budget expenditure is balanced, whether or not to allocate funds at the end of the year; focus on the optimization of the budget structure, the completeness of the budget approval and the normative nature of the budget adjustment or change procedures; Situation, the government to purchase services, administrative institutions Account clearance to assess the question. At the same time, we will also focus on government debt management, review whether the size of the debt within the approved limit, the debt Whether the higher areas are in scale , To guard against debt risk. 2016 annual province of the province Collection and management in the provinces and cities at the level of three simultaneously, breaking the "last mile." Compared with the past, this year's tax collection and management audit presents a new feature, the "camp by" after the tax collection and management changes in the scope of the audit, check Whether the authorities have formulated the supporting system in line with the actual needs of the work, forcing the tax authorities to improve ways and means to improve the quality and efficiency of tax collection and management. Tax collection management, focusing on the review of the real estate industry land , Such as pre-levy management, , , , And so on; Reform, focusing on salt, coal and other mineral resources tax collection and management of the situation; review of urban construction tax, , Local education fees and other additional tax collection and management, whether there is strict supervision, resulting in less levy levy additional taxes and other issues. Through the audit, reflect and reveal to the enterprise assessment of taxes, void idle, conceal the income, transfer tax, tax audit management is not in place and so on. Local tax authorities to collect other financial revenue, the main concern about the local water conservancy construction fund, the disabled payment of security management, to reveal and reflect the tax authorities to free relief, not paid in full or on behalf of the unit delay, misappropriation and other issues to ensure that government Fund timely and full storage. Provincial Bureau of Statistics, the Provincial Letters and Visits Bureau, the Provincial Department of Education, the Provincial Water Resources Department, the Provincial Coal Industry Bureau, the Provincial Communications Department and other 17 provincial departments and departments to implement the budget audit audit, focusing on and reflect the implementation rate is not high, Large or continuous surplus carry forward, as well as to expand the scope of expenditure, raise the expenditure standards, no budget, over budget, the basic expenditure of the project expenditure, to allocate and other issues, found and exposed And the use of funds in the risk of hidden dangers and system loopholes, as well as violations of the central eight provisions of the spirit of the new problems and new circumstances, to further protect the safety of public funds to enhance government effectiveness. The audit of the implementation of the budget of the Provincial Development and Reform Commission has also been carried out, involving capital construction within the provincial budget Distribution and performance and the "two districts and one lap area", the service industry to guide the development of funds and other special funds management and performance, promote the improvement of government investment Institutional reform, improve the financial budget allocation of funds, scientific and performance. On the basis of last year's exploration and practice, this year, we continued to conduct a special audit investigation on the performance management of departmental unit budgets. We paid attention to whether the project expenditure of more than 500,000 yuan in 2016 units was valid, whether the performance objectives were tracked, whether to track , Whether to carry out performance evaluation, evaluation results are applied. Through on-site field inspection, revealing the project can not be carried out or slow progress, the project can not be completed or the use of low issues, and in-depth analysis of the causes of the problem. In addition, this year will also increase the special audit (investigation) efforts, the protection of housing projects, precision poverty alleviation funds, county-level modern System reform, coal mining subsidence comprehensive management performance, Guide base Exhibition audit, to promote security , Efficiency and ecological security.