Problem description:

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Analysis:

Basic principles of central department budget preparation in 2006

In order to make departmental budgets scientifically and reasonably, the central departments should follow the following principles in the process of making departmental budgets in 2006:

I. Principle of legality

The preparation of departmental budgets shall conform to the budget law and other national laws and regulations, fully embody the relevant national principles and policies, and be prepared within the scope of functions entrusted to departments by law. Specifically: First, the income should be legal and compliant. The income of the organization fund shall comply with the provisions of national laws and regulations; Administrative fees shall be calculated in accordance with the charging items and standards approved by the Ministry of Finance, the National Development and Reform Commission and the price management department. Second, all expenditures should conform to the objectives of fiscal macro-control and abide by the existing fiscal rules and regulations. Expenditure budget should be combined with the department's career development planning, responsibilities and tasks; The forecast of the factors of income and expenditure increase and decrease in the budget year should fully reflect the consistency with the national economic and social development plan and match the economic growth rate; The direction of project and investment expenditure should conform to the national industrial policy; The arrangement of expenditure should reflect the principle of practicing economy, opposing waste and working diligently; Personnel expenditure should strictly implement the relevant policies, regulations and expenditure standards of national wages and social security; Daily public expenditure should be calculated in accordance with the expenditure standards stipulated by the state, departments or units; The budget demand of this department shall not exceed the functions entrusted to it by law.

Second, the principle of authenticity.

The forecast of departmental budget revenue and expenditure must be based on the national economic and social development plan and the need to perform departmental functions, and carefully calculate the digital indicators of various revenue and expenditure items, and strive to make the revenue and expenditure data true and accurate. Basic data such as organization, establishment, personnel and assets should be filled in according to the actual situation; The income budget should combine the actual income obtained in recent years and consider the factors of income increase and decrease, and should not exaggerate or conceal the income at will; Expenditure should be calculated in accordance with the prescribed standards, combined with the actual expenditure in recent years, and it is not allowed to inflate or falsify expenditures at will; Revenue and expenditure should be in line with the actual situation of the department, and the calculation should be based on truth and reliability, and the budget should not be compiled by subjective impression or artificially raising the expenditure standard.

Third, the principle of perfection

The departmental budget should embody the concept of comprehensive budget. All kinds of extra-budgetary funds should strictly implement the management of "two lines of revenue and expenditure", all income and expenditure should be included in the departmental budget, change the situation of "two skins" of funds inside and outside the budget, cancel the budget approval method linked to revenue and expenditure, uniformly manage the financial funds and other income inside and outside the budget of the unit, and uniformly prepare the comprehensive financial budget. In the preparation of the budget, we should manage the income and corresponding expenditures obtained by the department according to law, including all financial funds, as an organic whole. We should not pay too much attention to the preparation of the revenue and expenditure budget, and we should not keep other revenue and expenditure items outside the departmental budget.

Fourth, scientific principles.

The scientific departmental budget is mainly reflected in the following aspects: (1) the direction of budget revenue forecast and budget expenditure arrangement should be scientific, which is suitable for the national economy and social development and is conducive to promoting the coordinated, healthy and sustainable development of the national economy; (2) Set up the procedure of budgeting scientifically, arrange the time of each stage of budgeting reasonably, ensure the quality of budgeting with sufficient time, and pay attention to improving the efficiency of budgeting; (3) The budget method should be scientific, the budget method should be scientific and standardized, and the calculation process should be well-founded; (4) The approval of the budget should be scientific, the basic expenditure budget quota should be formulated in accordance with scientific methods, and the project expenditure budget should be scientifically and reasonably selected.

Five, the principle of conservatism

The preparation of departmental budgets should be safe and reliable, live within our means, live within our means, and do not prepare deficit budgets. There should be room for income budget, and uncertain income items and amounts should not be included in the budget to avoid income being less than expenditure when income cannot be realized; The budget must first ensure basic expenses such as basic salary, retirement expenses and daily office expenses, and avoid constantly adjusting the budget during the budget implementation process. The project budget should be based on one's ability, and how many things can be done with how much money.

Sixth, the principle of emphasis

The departmental budget should reasonably arrange all funds, adhere to the principle of "eat first and build later", and give priority to ensuring key expenditures while taking into account the overall situation. In accordance with the principle of highlighting key points, first ensure the basic expenditure, and then arrange the project expenditure; First, the key and urgent projects, and then the general projects. Basic expenditure is necessary to maintain the normal operation of the department, such as the basic salary of personnel, various subsidies and allowances stipulated by the state, retirement expenses of retirees, public expenditure necessary to ensure the normal operation of institutions and other expenditures necessary to complete the duties and tasks of the department, so priority should be given to the budget without leaving gaps; According to the financial situation, the project expenditure should give priority to the projects that conform to the national economic and social development plan and the national fiscal macro-control and industrial policy issued by the CPC Central Committee and the State Council.

VII. The principle of transparency

The departmental budget should embody the principle of openness and transparency. For the recurrent expenditure of the unit, it is necessary to establish a scientific quota system and realize the standardization of budget allocation. For all kinds of project expenditures incurred by a department to complete a specific administrative task or career development, it is necessary to fill in the project text, establish a project library, scientifically demonstrate, select the necessary and alternative projects, give priority to urgently needed and feasible projects in combination with the financial situation and fiscal expenditure priorities of the year, reduce the subjective arbitrariness and "black-box operation" in budget allocation, and make budget allocation more standardized and transparent.

Eight, the principle of performance

The departmental budget shall establish a performance appraisal system, comprehensively track the implementation process and completion results of the budget, and continuously improve the efficiency of the use of budget funds. In the project declaration stage, it is necessary to make a full feasibility demonstration of the declared project to ensure that the project is really necessary and feasible; In the project implementation stage, it is necessary to establish a strict internal audit system and a major project construction achievement reporting system to supervise the use of funds in the project process and evaluate the phased achievements; At the completion stage of the project, the project unit shall timely organize acceptance and summary, and report the completion of the project to the central department, which shall summarize the completion of the project and report it to the Ministry of Finance. The central department and the Ministry of Finance should record the project completion and performance evaluation results in the project library of the central department and the project library of the Ministry of Finance respectively, as a reference for the Ministry of Finance to examine and approve projects in the future, strengthen the supervision of the use process of departmental budget funds and the evaluation and analysis of the use efficiency, and promote the change of budget funds arrangement from "redistribution" to "management".