Report on the implementation of departmental budget in the first half of 20 17/20xx, under the correct leadership of the Bureau Committee, the supervision and guidance of the Bureau People's Congress and the care and support of the Bureau CPPCC, the financial department conscientiously implemented the strategic decision-making arrangements of the central, provincial, municipal and bureau, actively adapted to the new normal of economic development, actively responded to the downward pressure of macroeconomics, and the total fiscal revenue grew steadily, effectively ensuring the key expenditures of economic and social development.
I. Implementation of the 20xx fiscal budget
(1) Budget adjustment
In 20xx, the fiscal revenue and expenditure budget approved by the Bureau at the third meeting of the 17th People's Congress was: the full-caliber fiscal revenue budget was 5.436 billion yuan, including 6.5438+0.7/kloc-0.50 billion yuan for local public revenue and 2.346 billion yuan for government funds; The overall budget for fiscal expenditure is 4.42 billion yuan, including 2.074 billion yuan for local governments and 2.346 billion yuan for government funds. In the process of budget implementation, due to factors such as tax adjustment, the budget was adjusted.
The budget for fiscal revenue and expenditure adjustment approved at the 19th meeting of the 17th the National People's Congress Standing Committee (NPCSC) is: the full-scale fiscal revenue budget is 5 1.3 1 billion yuan, of which the local public revenue budget is1.71.50 billion yuan and the government fund revenue budget is 2.302 billion yuan; The overall budget for fiscal expenditure is 57,265.438 billion yuan, including 2,965 million yuan for local public finance and 2,756 million yuan for government funds.
(ii) Budget implementation
In 20xx, the full-caliber fiscal revenue was 51.800 million yuan, accounting for 1.0096% of the adjusted budget, and the total fiscal expenditure was 5.353 billion yuan, accounting for 93.57% of the adjusted budget. These include:
* * * Public budget. In 20xx, the fiscal revenue of local government was172.7 billion yuan, which was 100.66% of the adjusted budget, increasing by 12.74%, and the fiscal expenditure of local government was 2,897.0 billion yuan, which was 97.7% of the adjusted budget, increasing by 2,654.38%. Budget balance: local government revenue reached 654.38+72.7 million yuan, plus provincial tax rebate and general transfer payment of 463 million yuan, superior special subsidy of 495 million yuan, the balance of the previous year was 565.438+800 million yuan, and the total revenue was 3.203 billion yuan; The local financial expenditure was 2.897 billion yuan, the upper solution expenditure was 94 million yuan, the transfer payment was 49 million yuan, and the total expenditure was 3.04 billion yuan. After making ends meet, the accumulated balance in that year was 654.38+0.63 billion yuan, of which the carry-over balance was 654.38+0.49 billion yuan and the net balance was 0.654.38+0.40 billion yuan.
Government fund budget. In 20xx, the income of global government funds was 23170,000 yuan, which was 100.69% of the adjusted budget, and the same caliber decreased by 2. 13%. Expenditure from government funds was 2.457 billion yuan, accounting for 89. 13% of the adjusted budget, with an increase of 4.62% in the same caliber. Budget balance: government fund income is 2.3/kloc-0.70 billion yuan, plus higher-level special subsidy income/kloc-0.3/kloc-0.00 billion yuan, the balance of the previous year is 346 million yuan, and the total income is 2.794 billion yuan; In 20xx, government funds spent 2.457 billion yuan. After making ends meet, the balance of government funds was 337 million yuan.
Two. Main financial work in 20xx years
In 20xx, the financial department conscientiously implemented the decision-making arrangements of the central, provincial, municipal, bureau committee and bureau government, and focused on the following tasks in accordance with the requirements of "stabilizing growth, promoting reform, restructuring and benefiting people's livelihood":
(A) increase revenue and reduce expenditure to ensure the smooth operation of finance.
1. Ensure steady income growth. According to the arrangement of the superior, combined with the actual situation of our bureau, a series of policies and measures to promote economic growth were introduced in time, the fiscal revenue base was consolidated, the revenue situation was analyzed regularly, the linkage between fiscal and taxation was strengthened, comprehensive tax administration was promoted, the collection method of non-tax revenue was improved, and tax collection and management were strengthened according to law to ensure that all accounts receivable were collected.
2. Strictly control general expenditures. Strictly implement a series of regulations at all levels on strict economy and opposing waste, vigorously reduce the scale of administrative operation expenditure, strictly control the "three public" funds, and use limited financial funds more for people's livelihood projects and economic and social development.
3. Make good use of existing funds. Strengthen the management of carry-over surplus funds, establish a regular cleaning mechanism for carry-over surplus funds, strengthen the mid-term adjustment of budget implementation, and clean up and recover 654.38+88 billion yuan of project funds that could not be implemented or were poorly implemented in the current year according to regulations, and all of them will be transferred to people's livelihood project expenditures.
(2) Strengthen industrial support to promote the steady development of local economy.
1. Increase support for the development of key industries. Innovative financial investment mode, with an annual investment of163.28 million yuan, is mainly used to increase support for enterprises with overall advantages, support industrial restructuring and transformation and upgrading of key enterprises, support enterprises such as food processing industry, new materials and renewable resources industry to become bigger and stronger, and consolidate the tax source base.
2. Actively cultivate and develop modern service industry. 30.7 million yuan was invested in the whole year to promote the overall development of modern service industry. It is mainly used to promote the overall development of foreign trade and economic cooperation of enterprises, encourage financial enterprises to issue industrial loans, domestic trade, grain and oil reserves, cultural tourism development planning and scenic spot construction, support the development of festival economy, support the establishment of multiple e-commerce platforms and convenience stores, and promote the growth of services, logistics, tourism, Internet of Things and other industries.
3. Promote the development of modern agriculture. The annual investment is133.72 million yuan to promote the overall development of modern agriculture. Mainly used for modern agricultural production development fund projects, urban modern agricultural demonstration base (park, belt) construction projects, into the Xinpu urban modern agricultural demonstration belt construction projects, to support the promotion and construction of new rural demonstration bases; Complete two comprehensive agricultural development projects, complete new grain production capacity building and soil testing and formula fertilization projects, complete the reform and construction project of grass-roots agricultural technology extension system, and complete the 1000 billion modern agricultural demonstration project; We supported two family farms and three farmers' cooperatives, implemented special incentive subsidies for leading enterprises in agricultural industrialization and financial incentive subsidies for one project and one discussion, and distributed grain subsidies, comprehensive subsidies and subsidies for benefiting farmers in 20xx, benefiting 73,000 farmers nationwide.
4. Promote independent innovation and energy conservation and emission reduction. The annual investment in independent innovation and energy conservation and emission reduction was 67 1.7 million yuan, which was mainly used for intellectual property innovation award, popular science base, urban and rural information service station construction, implementation of China National Intellectual Property Administration Pilot Bureau, transformation of scientific and technological achievements in key industries, and technology incubation. Complete 28 energy saving and emission reduction projects of industrial enterprises.
(3) Increase investment in the "Five Strategies" and promote the simultaneous improvement of urban and rural construction.
1. Support local traffic construction. The annual traffic construction investment is 6.5438+0.7308 million yuan, which is mainly used to start the construction of Xinjin section of large-scale off-road winding, Minjiang River Bridge and modern tram demonstration line; We have completed the construction of infrastructure such as Xinqiong Road, 38.03 km of guardrail of Juxiang Road, 64.6 km of village road, daily maintenance of global traffic roads (bridges) and roads in Tianfu New District, and the traffic capacity of urban-rural integration has been significantly improved.
2. Support the development of urban and rural undertakings. In the whole year, 320.58 million yuan was invested in coordinating the development of urban and rural undertakings, mainly for village-level public services and social management. Complete the construction of 1 14 sets of global public rental housing, and transform 86 shanty towns and 864 dangerous houses of Class C and D; Improve the overall urban management emergency response, Skynet action, floating population management, traffic safety facilities and comprehensive management and stability projects to promote overall social harmony and stability; It is used for the construction of a new urban system, guiding social funds to invest in the construction of key towns and the transformation of general towns, supporting the construction of 10 "group life" projects such as happy and beautiful new villages, new rural communities and forest plate transformation, and promoting the simultaneous upgrading of urban and rural lifestyles and urban and rural features.
(4) Increase investment in "harnessing water to promote water" and promote ecological construction.
1. Support the construction of water control and development. The annual investment is1300,000 yuan, which is mainly used to start the "five rivers and one river" ecological landscape green corridor, implement the comprehensive treatment of eight black and smelly rivers and canals, and promote the water diversion project of Dongguan Temple and the construction of wetland landscape belt in the old course of Xihe River; We will implement the small key farmland water conservancy bureau construction projects of the central government, the supporting construction projects of farmland water conservancy facilities in the whole region, the "two towns and ten villages demonstration" water conservancy project and other farmland water conservancy construction and drought relief projects.
2. Support the construction of ecological civilization. In the whole year, 236.4 million yuan was invested in comprehensive urban and rural management, which was mainly used to rectify the illegal discharge of industrial wastewater by 35 enterprises, close 64 livestock and poultry farms according to law, complete the construction of domestic sewage collection system in 34 points, ensure the operation and maintenance of digital urban management, support the comprehensive urban and rural environmental management and smog prevention, complete the transformation of 73 "three-no-compounds", achieve 80% coverage of rural domestic garbage classified collection, implement ecological projects such as natural forest protection and returning farmland to forests, and continuously improve the overall living environment.
(5) Increase investment in people's livelihood and promote continuous improvement of people's livelihood.
In the whole year, the people's livelihood investment was1897.42 million yuan, accounting for 655 1% of local public expenditure, up by 2.5 percentage points over the previous year, including 6.32180,000 yuan for the top ten livelihood projects in provinces and cities and 19 livelihood projects.
1. The social security system has been improved. The annual social security and employment investment was 358.8 million yuan, which was mainly used to guarantee the social endowment insurance for landless farmers and urban and rural residents, promote full employment in urban and rural areas, guarantee the living allowance for 3,920 urban and rural subsistence allowances, five guarantees and orphans, and realize the overall planning and unification of urban and rural subsistence allowances ahead of schedule; Support the construction of socialized old-age care institutions and urban and rural day care centers in our bureau, provide home-based old-age care services for 9372 disabled elderly people from poor families and elderly people over 80 years old, implement old-age bed subsidies for Chengdu 14 16 elderly people, and distribute old-age subsidies for 8239 elderly people over 80 years old; Ensure the implementation of various preferential policies, ensure the resettlement of retired soldiers and the implementation of the "two treatments" for retired military cadres, subsidize 1089 severely disabled people to participate in social endowment insurance, provide nursing subsidies for 2,684 severely disabled people, implement barrier-free transformation for 1 16 families of disabled people, and carry out rehabilitation training for 3,852 children with cerebral palsy from poor families; Provide low-rent housing rent subsidies for 64 families and promote full coverage of the social security system.
2. The development of education is more balanced. The annual investment in education was 513.82 million yuan, which was mainly used for the construction of middle school students' apartments and primary school teaching buildings, the standardization transformation of school sports venues, the construction of canteens in 8 schools and the enrichment of teaching facilities and equipment in 35 schools. More than 90% of public welfare kindergartens meet the standards of second-class parks in the city, which are used to subsidize the per capita funds of public welfare kindergartens, benefiting 6885 preschool children around the world; The nutrition improvement plan for primary and secondary school students in rural compulsory education benefited 1 1434 rural primary and secondary school students; The tuition and miscellaneous fees, textbook fees and homework fees of compulsory students were reduced, benefiting 205 19 rural primary and secondary school students; Reduce 1405 tuition fees for secondary vocational education students, and distribute the national aid fund for secondary vocational schools and the "9+3" free subsidy for secondary vocational schools; We will continue to implement the policy of improving the treatment of teachers in rural primary and secondary schools and the performance salary of compulsory education schools, and start the construction of an "education island" to promote the balanced and high-quality development of education.
3. The medical and health system is more perfect. The annual medical and health investment was146.38 million yuan, which was mainly used to ensure the basic public health services of urban and rural residents in 40 yuan. 9,537 rural women with "two cancers" and 2,642 newborns with "deafness genes" were screened free of charge, and 140 1 rural pregnant women were provided with childbirth subsidies to improve the medical security level of urban workers and urban and rural residents. Bureau-level public hospitals and grass-roots public health centers all canceled drug addition, and the coverage rate of drug varieties was100%; Complete the standardization and upgrading project of 8 primary medical institutions and 40 comprehensive village clinics; Further improve the construction of health informatization and continue to consolidate the achievements of medical and health system reform; Invested 23.8 million yuan for the whole one-child parents' family and other reward and assistance policies, benefiting 6 1558 people; Start the construction of the "Green Island of Life" demonstration site, the community "happy hut" and the population cultural square. Promote the healthy development of the overall medical and health undertakings.
4. Cultural and sports undertakings are more prosperous. In the whole year, 46.78 million yuan was invested in cultural and sports undertakings, which was mainly used to support the implementation of the "one card" lending project for public books, complete the construction of bureau-level digital library platform, and install 654.38+10,000 digital books; The National Fitness Monitoring Center of the Bureau was established, and the 1 18 National Fitness Activity Center (point) was listed, and 40 sets of national fitness sports facilities were added to achieve full coverage; Newly built rural fixed film projection sites 12, completed the construction of 200 terrestrial digital TVs, increased TV users120,000, and carried out more than 220 mass cultural and sports activities, which fully guaranteed the free opening of cultural centers, libraries, cultural stations and village cultural activity rooms, and promoted the more prosperous development of public culture.
(6) Deepen comprehensive financial reform and promote the establishment and improvement of a modern financial system.
1. Do a good job in the reform of the township financial system. We have completed the reform of the financial system at the bureau, town and township levels, and established a tax-sharing financial management system that is compatible with the financial rights and responsibilities of the bureau, town and township.
2. Do a good job in departmental budget reform. According to the national policies and relevant laws and regulations, as well as the work arrangements of the Bureau Committee and the Bureau Government, and in accordance with the requirements of scientific and refined departmental budgets, we will continue to refine the public budget and the government fund budget, and do a detailed and practical departmental budget work.
3. Do a good job in financial payment reform and information disclosure. Further deepen the reform of centralized treasury payment, expand the coverage of centralized treasury payment funds, and increase the promotion and application of official cards; The total budget and final accounts of bureau-level finance, the budgets and final accounts of 60 first-level budget departments and 12 township departments, and the budgets and final accounts of "three public funds" will be fully disclosed.
4. Pay special attention to the reform of performance budget management. Strengthen the performance concept of "spending money must be efficient, and if it is ineffective, there must be accountability", improve the evaluation index system, standardize the evaluation process, expand the scope of performance evaluation, build a diversified evaluation mechanism connected with departmental project self-evaluation, financial key evaluation and third-party evaluation, strengthen the responsibility of budget expenditure, improve the efficiency of the use of financial funds, and gradually realize the goal of promoting management by results.
5. Do a good job in government debt supervision. According to the Opinions of the State Council on Strengthening the Management of Local Government Debt (Guo Fa [2065438+0x] No.43), in accordance with the principle of "classified management, differentiated treatment and gradual resolution" and the requirements for the safe disposal of existing debts, the clearing and screening of existing debts were comprehensively carried out, and risk prevention measures such as examination and approval procedures, scale control, early warning mechanism and project evaluation were established, laying a foundation for the inclusion of government debts in budget management.
6. Do a good job in financial supervision and management. Formulate measures for the management of travel expenses, conference fees, training fees and funds for going abroad on business, and revise and improve the 12 financial management system; We will conscientiously carry out special rectification, supervision and inspection such as spamming money and materials, management of "small treasuries", giving gifts to leading cadres with public funds, official reception, management of "three public funds" and quality of accounting information.
20xx years, the overall financial performance is good. However, the contradictions and problems brought by the severe economic situation to the financial operation can not be ignored. First, the economic growth rate has slowed down and the pressure on fiscal revenue has increased; Second, the scale of financial rigid expenditure is constantly expanding, and the pressure to increase expenditure is increasing; Third, the financial management system and mechanism need to be improved, and the task of strengthening the rigid budget constraints and standardizing the allocation and management of funds is still very arduous. In view of these contradictions and problems, we will try our best to solve them in the future work.
20 17 2 report on departmental budget implementation in the first half of the year, under the correct leadership of the county party Committee, the people of the county worked hard, overcame difficulties and worked hard, and the economic and social development was steadily advanced and the quality was steadily improved. The budget revenue and expenditure targets and financial tasks set by the Fourth Session of the Sixteenth National People's Congress of the county were completed, and the budget implementation was generally good.
I. Annual Budget Revenue and Expenditure of 20xx
(A) general public * * * budget revenue and expenditure
1, 20xx years, the county's total fiscal revenue of 470.3 million yuan, an increase of 16.22%. Among them, the budget revenue of the general public at this level was 325.53 million yuan, an increase of 60.06 million yuan or 22.63% over the previous year (265.46 million yuan). The central fiscal revenue 10485 million yuan, an increase of 75 1000 yuan or 7.7 1% over the previous year (97.34 million yuan). The provincial income was 39.92 million yuan, a decrease of 1.93 million yuan or 46 1% compared with the previous year (4 1.85 million yuan). Tax revenue accounted for 84. 17% of the total fiscal revenue, and the income quality was further consolidated.
Completion by department: the national tax department completed115.55 million yuan, accounting for100.48% of the budget at the beginning of the year (1150,000 yuan), an increase over the same period last year (1026,200 yuan). The local tax department completed 2970 1 10,000 yuan, accounting for 1.34% of the budget (296 million yuan) at the beginning of the year, an increase of 45 1.0 1.00 million compared with the same period last year (25 1.00 million yuan).
2. General public budget subsidy income is 2,946.33 million yuan, of which: refundable income is 2.72110,000 yuan, general transfer payment income is/kloc-0 1.53906 million yuan, and special transfer payment is/kloc-0 1.38006 million yuan.
3. The general bond income of local governments is 42.47 million yuan, and the debt replacement income is 29 1 10,000 yuan.
In 4.20xx years, the general public budget expenditure of the county was 3,306.63 million yuan, an increase of 6,565.438+0.654.38+0.400 million yuan, an increase of 24.52%.
5, 20xx general public * * * budget balance:
The annual general public budget revenue of this level is 325.53 million yuan, plus the subsidy revenue of this level is 2,946.33 million yuan, plus the annual carry-over revenue of 63.68 million yuan, plus the general bond revenue of local governments is 42.47 million yuan, replacing the existing debt of 29 1 10,000 yuan, plus the budget stabilization fund of 493 1 10,000 yuan, plus the transferred government fund of 8,465,438+. The annual general public budget revenue totaled 3,726.73 million yuan, a decrease of 3,306.63 million yuan, a decrease of 2,056.5438+million yuan, a decrease of 22.94 million yuan in local debt, a decrease of 268.06 million yuan in replacement stock debt, a decrease of 46.23 million yuan in transfer to the budget stabilization fund and a decrease of 62.36 million yuan in the general public.
(2) Budget revenue and expenditure of government funds
In 20xx, the budget income of the fund at the same level is 80.44 million yuan (excluding social security fund16400 yuan), the subsidy income of the higher-level fund is 6618000 yuan, and the income of local government special bonds is 2 million yuan, which is carried forward from the previous year1862 million yuan. The total income for the whole year is167.24 million yuan, which is 65,438 yuan less than the budget expenditure of this year. The above expenditures decreased by 654.38 million yuan, the general public budget decreased by 8,465.438 million yuan, and the carried-over expenditures decreased by 20.06 million yuan. The government fund budget was balanced in that year.
(three) the social insurance fund revenue and expenditure budget
The budget income of 20xx 7 social security fund is 572.37 million yuan, the expenditure of 7 social security fund is 519.87 million yuan, the balance of this year is 52.48 million yuan, and the accumulated balance at the end of the year is 3442 10/0.00 million yuan. In 20xx, 230,956 people in the county participated in the endowment insurance for urban and rural residents, and 7 1 178 people enjoyed the endowment insurance for urban and rural residents. 23,898 people participated in unemployment insurance and 69 people received unemployment insurance; 1565 1 people participate in maternity insurance, and 2 1 1 people enjoy maternity insurance benefits; 19596 people participated in the medical insurance for urban workers, 53296 people participated in the medical insurance for urban residents, and 439450 people participated in the new rural cooperative medical system.
(4) Government debt situation
1, as of 20xx65438+February 3 1, the debt balance of our county is 165 1 100 million yuan. Among them, the government is responsible for repaying debts of 654.38+40.4 million yuan (general debts of 654.38+38.6 million yuan and special debts of 654.38+80 million yuan); The government's debt with guarantee responsibility is 65.438+0.65438+0.3 billion yuan; The government debt is 654.38+0.34 billion yuan.
2. Notice of Hunan Provincial Department of Finance on Issuing the Debt Limit of Our County (Yu [20 1x] 132No.) The government debt limit for 20xx years is172,900 yuan (the general debt limit is170,500 yuan, and the special debt limit is 0. According to the calculation of documents, the debt balance of our county in 20xx is 65.438+45.3 million yuan (the debt for which the government is responsible for repayment * 654.38+0.00%+ the debt for which the government is responsible for guarantee and rescue *20%), which does not exceed the provincial limit.
3. According to the debt risk assessment index in the Notice of Hunan Provincial Department of Finance on Early Warning of Government Debt Risk in 20xx (Jin [2065438+0x] No.50), the comprehensive debt ratio of our county in 20xx was 39. 1%, and the debt ratio was 24.47%, which were lower than the debt warning lines of 60% and 90% respectively.
What needs to be explained here is that due to the fact that the state financial settlement approval has not yet been issued, the higher-level subsidy income and higher-level expenditure will change slightly, and then the final settlement approval of the provinces and States will be reported to the Standing Committee of the County People's Congress.
Two. Review the financial work in the past year.
1. Further deepen the reform of the budget system. In line with the principle of "overall planning, maintaining pressure, acting according to one's ability, balancing revenue and expenditure, and concentrating financial resources to do great things", the general budget of county finance is compiled with high quality. Seriously guide and strictly examine the departmental budget prepared by departments (units), increase the implementation of departmental budgets, ensure the seriousness of departmental budgets, and improve the financial budget system. 20xx fiscal budget, departmental final accounts and 20 14 fiscal final accounts shall be made public in time.
2. Further promote the reform of financial investment evaluation. On the basis of the Administrative Measures for Financial Investment Evaluation in Yongshun County, we will further improve the financial investment evaluation mechanism and continuously strengthen the financial investment evaluation management function. The scope of evaluation is expanding, and the field of evaluation is also expanding. In the whole year, 146 projects were reviewed, the amount submitted by the construction unit was136 million yuan, the amount approved was10/600 million yuan, the funds in place were 200 million yuan, and the audit reduction rate was 14.7%. Through the evaluation of financial investment, the efficiency of the use of financial funds has been effectively improved and the project construction funds have been saved for the government.
3. Further improve the performance of financial funds. First, comprehensively promote budget performance management. In 20xx, 83 budget departments (units) were included in the performance target management, and there were 8 projects 108, and the performance target amount of special funds was 92.4874 million yuan. It provides a basis for performance monitoring and performance evaluation. Two, actively cooperate with the ministries and agencies to carry out key performance evaluation of the seven dominant projects in 20 14. In the whole year, there were 8 self-rated units/kloc-0 and 2 self-rated projects/kloc-0, with an amount of 203,562,500 yuan.
4. Further deepen the reform of centralized treasury payment. First, our county officially started the reform of the education system to expand the interview venue, and started the preparatory work such as the selection of agent banks, the determination of network providers, the procurement of hardware facilities, the opening of bank accounts, the installation and debugging of software, the formulation of various systems, and the training of financial personnel, and trained the schools in the urban areas of the education system in centralized treasury payment. Second, in accordance with the unified deployment and time requirements of the provincial and state financial departments, our bureau has taken effective measures to ensure accurate data and timely payment of wages. Third, actively cooperate with organizations, editors, people's organizations and software companies to do a good job in the development of dynamic management software for cadres and personnel in the county.
5. Further deepen the reform of government procurement. First, strengthen the implementation of the "20xx Hunan provincial government centralized procurement catalog and government procurement quota standards" notice. Second, make full use of various forms of publicity activities to help all units better understand and implement the government procurement law and its implementation regulations. Goods, projects and services were purchased in * * 18 batches throughout the year, including 8 batches of public bidding, 3 batches of competitive negotiation, 4 batches of inquiry and 3 batches of fixed-point procurement. The project budget is 654.38+300 million yuan, and the contract amount is 654.38+200 million yuan, saving money100000 yuan.
6. Strict financial supervision and inspection. Actively lead the special inspection of "two festivals" and "three public funds" to prevent relevant units from illegally using "three public funds" during "New Year's Day" and "Spring Festival". The Finance Bureau took the lead in conducting special inspections on five units in conjunction with the county audit bureau, and actively organized the inspection of financial stock funds. Cooperate with the county commission for discipline inspection to clean up the "three capitals" of county-level organs and township governments, and further standardize the financial management of units.
7. Strengthen business training. A business training plan was formulated, and training on new budget law, accounting standards for administrative units and accounting standards for public institutions was carried out.
8. Strengthen accounting supervision, continue to do a good job in accounting supervision in key areas and industries, further rectify accounting order and improve the quality of accounting information.
The implementation of the 20xx annual budget is generally favorable, but there are also some contradictions and problems: First, the financial structure is single, and it is difficult to increase fiscal revenue. The increase of fiscal revenue depends largely on tobacco enterprises and investment in fixed assets. The present situation of single financial source structure and insufficient stamina cannot be fundamentally improved for a while, and it is difficult to increase fiscal revenue. Second, the financial operation is difficult and there are many funding gaps. Due to the large debt repayment and interest payment due in 20 16 years in our county, and the carry-over expenditure from the previous year, the fiscal expenditure gap is large and the fiscal operation is difficult. Third, financial management is still relatively extensive. The scientific, refined and standardized management level needs to be improved urgently, and various financial management systems still need to be further improved through reform. In view of the above problems, we will attach great importance to them and seriously study and solve them in the future work.