(1) General public budget. The connection and matching of the total expenditure and structure with the overall requirements of national macro-control, annual economic and social development goals, relevant plans for national economic and social development, and medium-term fiscal plans; Adjust and optimize the expenditure structure and improve the efficiency of financial fund allocation.
(2) Government fund budget. Whether the raising, use and duration of fund projects comply with the provisions of laws and regulations; Expenditure budget guarantees the development of specific public utilities and the construction of major investment projects; Transfer funds to the general public budget.
(3) Operating budget of state-owned capital. Improve the budget system of state-owned capital operation, link it with the management of state-owned assets, and comprehensively standardize budget preparation; Adequate preparation and timely payment of various incomes; Implementing key development strategies in expenditure budget, optimizing the layout of state-owned capital and promoting the reform of state-owned enterprises; Transfer funds to the general public budget; Investment fund management.
(4) Budget of social insurance fund. Balance of income and expenditure arrangements, financial subsidies and budgets of various funds; Budget arrangements for the implementation of social security policies; Social security fund management, investment operation, preservation and appreciation; Long-term revenue and expenditure forecast and sustainable operation.
(5) fiscal and taxation policies. Linking with national economic and social development plans and major development strategies; Strengthen the management of medium-term financial planning and establish a cross-year budget balance mechanism; Rationality, feasibility and sustainability of fiscal and taxation policies.
(6) Expenditure on people's livelihood and key projects. Budget to ensure the implementation of people's livelihood policies and promote the equalization of basic public services; Expenditure decision-making, structural optimization and demonstration matching with economic and social development; Major investment project decision demonstration, investment arrangement, infrastructure investment structure optimization, etc.
(7) departmental budget. Matching with expenditure policies and departmental responsibilities; Complete the revenue and expenditure budget; The necessity, rationality and feasibility of project library construction and budget projects; Government procurement and government procurement of services; Overall use of surplus funds carried forward.
(8) Transfer payment. Balance regional financial resources and promote the equalization of basic public services; Transfer payment matches the division of financial affairs and expenditure responsibilities; Improve and standardize the transfer payment system and management methods and optimize the transfer payment structure; General transfer payment shall be declared in accordance with the management measures or relevant regulations; Cleaning, integration, regular evaluation and withdrawal of special transfer payments; The scale and structure, distribution, disbursement and use of direct financial funds; Issuance and use of transfer payment. Second, strengthen the whole process supervision. Carry out the requirements of people's democracy in all aspects of budget preparation, implementation, adjustment and final accounts, and in all aspects of examination, approval and supervision to form a closed loop of examination and supervision.
Give full play to the main role of provincial people's congress deputies. Invite NPC deputies to participate in major activities of budget review and supervision, and strengthen service guarantee; Strengthen the handling of relevant opinions and suggestions, and timely feedback the handling situation. The financial department of the provincial people's government shall, in the process of budgeting, promoting reform, performance management, policy formulation and implementation, and the release and use of funds, timely inform the situation, listen carefully to opinions and suggestions, and actively respond to the concerns of NPC deputies.
We will improve the mechanism of listening to opinions and suggestions from all walks of life before the budget review, and constantly expand people's orderly participation. To carry out the examination and supervision of budget and final accounts, budget adjustment and major policies and key expenditures, we should solicit and listen to the opinions and suggestions of stakeholders, experts and scholars and the public through investigation, discussion, demonstration, consultation and hearing, so as to absorb public opinions to the maximum extent, gather people's wisdom and make scientific decisions.
Strengthen the construction of platforms and carriers, improve the liaison system of budget review and supervision representatives and the system of consulting expert database, and build grassroots contact points for budget review and supervision; Give full play to the role of budget network supervision system and NPC deputies' performance platform, and provide support for NPC deputies and the public to participate in budget review and supervision throughout the process. Third, strengthen the supervision of budget preparation. The financial department and budget unit of the provincial people's government should adhere to the principle of having a budget first and then spending, and refine and prepare the budget in advance. Budget preparation should be clear in policy, complete in content, scientific in standard and reasonable in arrangement, so as to enhance readability and auditability.
(1) Strengthen the connection between budget and government work report, plan report and budget report, and strengthen the connection between budget and fiscal and taxation policies, especially expenditure policies, and the description of key expenditure policies and major investment projects.
(two) improve the dynamic adjustment mechanism of special funds, combined with the major strategic deployment and adjustment of national economic and social development planning, timely clean up or adjust the special funds that are due, low performance or deviate from the public financial requirements. Need additional special funds, should be fully demonstrated, according to the law and regulations for approval, to ensure the necessity and feasibility.
(3) Accelerate the establishment of a budget expenditure standard system and strengthen the application of expenditure standards.
(4) The general transfer payment is detailed by region, and the special transfer payment is detailed by region and project, and the performance target is stated according to the policy. The income and expenditure of settlement subsidy in general transfer payment should be refined.
(five) the government fund budget shall be compiled according to the fund project, indicating the project balance and performance objectives, and the expenditure shall be refined to specific projects.
(six) the operating budget of state-owned capital should be compiled according to the enterprise, and the expenditure should be detailed to specific projects, indicating the performance objectives of the projects.
(seven) the budget of the social insurance fund shall be compiled according to the types of insurance, reflecting the income and expenditure of the fund, basic data, etc., and explaining the sustainability of the fund.
(eight) in accordance with the provisions of the government debt budget, and with the general public budget, government fund budget convergence. The government debt budget table shall fully reflect the government debt limit, balance, new debt limit, capital use, debt service and so on. , and compiled in detail by region according to debt category, indicating financial sustainability. Strengthen the construction of government debt project library and project reserve library, and continuously improve the rate of government debt budget projects in place.