With the gradual deepening of the reform of the national financial management system, the financial department has initially established a budget management model with "budgeting as the core, centralized treasury payment and government procurement as the main means of implementation". The budget units of various departments in the central government implement departmental comprehensive budgets, that is, "one department, one budget". In view of the project management of financial fund arrangement, the regulations on the management of central-level project library, the measures for the management of central-level project expenditure budget, the measures for the management of fund payment in the reform of fiscal treasury management system of central units and the interim measures for accounting in the pilot reform of fiscal treasury management system have been promulgated in policy system. In the project application procedure, specific provisions and requirements have been made for project application, expert review, demonstration and screening, reasonable sequencing, fund allocation, organization and implementation, supervision and inspection, performance appraisal, etc. A single treasury account system has been established, the expenditure allocation procedure has been standardized, a more scientific and complete budget preparation method for basic expenditure and project expenditure has been formulated, and a centralized treasury payment system and a pilot reform of the government system have been implemented.

The centralized payment system of the national treasury is one of the core contents of the reform of the national financial budget management system, and it is also a fundamental change in the setting of financial fund accounts and payment methods in China. As a national financial arrangement, the management of geological survey projects in the general survey of land and resources should also adapt to the situation of this reform and strictly implement these systems and methods.

1. Treasury centralized payment system

Centralized treasury payment, also known as treasury single account system, refers to the system of centralized payment of financial funds, and its core content is centralized management of financial funds through the establishment of treasury single account. After the establishment of the treasury single account system, all financial funds will be included in the management of the treasury single account system, and the income will be directly paid into the treasury or financial special account, and the expenditure will be paid to the providers or users of goods and services through the treasury single account system. The centralized treasury payment system has three basic characteristics: first, a single treasury account is opened uniformly, and no bank account is set up in each unit; Second, according to the departmental budget, all financial expenditures are paid by the finance to the providers of goods and services; The third is to set up a special treasury cash management and payment execution agency.

Composition of treasury single account system;

(1) The financial department opens a single treasury account with the People's Bank of China (hereinafter referred to as the single treasury account);

(2) The financial department opens a zero-balance account in a commercial bank (hereinafter referred to as the zero-balance account of the Ministry of Finance);

(3) The financial department opens a zero-balance cash account for the budget unit in a commercial bank (hereinafter referred to as the zero-balance account for the budget unit);

(four) the financial account of extrabudgetary funds opened by the financial department in commercial banks (hereinafter referred to as the special account for extrabudgetary funds);

(5) A special account for budget units opened in a commercial bank with the approval of the Ministry of Finance authorized by the State Council or the State Council (hereinafter referred to as the special account).

The treasury single account and the special account for extra-budgetary funds in the treasury single account system are managed according to the special deposit account. The Ministry of Finance has made clear and specific provisions on the establishment, use and management of financial fund bank accounts, treasury single accounts, zero-balance accounts and special accounts for extra-budgetary funds. These accounts constitute the content of the treasury single account system.

2. Payment method of state financial funds

The payment of financial funds shall adhere to the principle of payment in accordance with the departmental budget, monthly payment plan, project schedule and prescribed procedures. The budget unit shall, in accordance with the provisions, prepare the monthly payment plan and use the financial funds according to the approved monthly payment plan. The monthly payment plan is the basis of financial funds payment. The budget unit shall, according to the approved annual departmental budget (departmental budget control number) and the project schedule, scientifically formulate the plan for the use of funds. The basic expenditure plan is prepared according to the principle of annual balance, and the project expenditure plan is prepared according to the project implementation progress. There are two ways to pay financial funds: direct financial payment and authorized financial payment:

(1) Direct financial payment refers to the payment instruction issued by the Ministry of Finance to the People's Bank of China and the correspondent bank. The correspondent bank pays the funds directly to the account of the payee (that is, the supplier of goods or services, etc.) according to the payment instruction. ) or users (that is, budget units that specifically apply for and use financial funds) through the treasury single account system.

The financial funds directly paid by finance include: salary expenditure, project procurement expenditure and goods and services procurement expenditure.

The budget unit shall, according to the approved departmental budget and fund use plan, apply for payment to the executor of the financial treasury. The executor of financial treasury payment shall, after reviewing the payment application according to the approved departmental budget and fund use plan and relevant requirements, issue a payment instruction to the agent bank, and notify the Treasury Department of the People's Bank of China to enter the national bank clearing system through the agent bank for real-time liquidation. Financial funds are paid directly from the single account of the national treasury to the payee (that is, the provider of goods or services, etc.). ) or using units (that is, budget units that specifically apply for and use financial funds).

Direct financial payment is mainly through transfer, or "treasury check".

The object of payment is the expenditure of the budget unit and the lower-level financial department, and the financial department will directly allocate funds from the single account of the state treasury to the account of the budget unit or the lower-level financial department according to the progress of budget implementation.

(2) Financial authorization payment means that the budget unit sends a payment instruction to the agent bank according to the authorization of the Ministry of Finance, and the agent bank pays the funds to the payee's account through the treasury single account system according to the payment instruction within the amount of funds approved by the Ministry of Finance.

The financial authorization payment is applicable to the procurement expenditure and sporadic expenditure that are not included in the management of salary expenditure, project procurement expenditure and goods and services procurement expenditure, including the procurement expenditure of single goods or services with the purchase amount less than RMB 6,543.8+10,000; The annual financial investment of 500 thousand yuan of the following project procurement expenditure (including the construction unit management fee); Special emergency expenditure; Other expenditures approved by the Ministry of Finance.

The budget unit shall, according to the approved departmental budget and fund use plan, apply to the financial treasury payment executing agency for the monthly payment limit authorized to pay, and the financial treasury payment executing agency shall notify the agency bank and the budget unit of the approved limit and notify the Treasury Department of the People's Bank of China. The budget unit shall issue its own payment instructions within the monthly limit, transfer them to the payee through the financial treasury payment institution, and settle with the treasury single account.

3. Financial payment method of land and resources investigation funds

The funds for the large-scale investigation of land and resources belong to the special funds of the state finance. Therefore, according to the requirements of the allocation of state financial funds, direct financial payment and authorized financial payment should be adopted. In 2003, the Ministry of Land and Resources, as a pilot unit of departmental budget reform, was authorized by the Ministry of Finance to pay basic expenditure (including salary expenditure, project procurement expenditure, procurement expenditure and sporadic expenditure on managing goods and services procurement expenditure) and project expenditure. Authorized payment is implemented for basic expenditures and project expenditures of 28 directly affiliated units of China Geological Survey; The financial funds for geological survey projects undertaken by provincial and municipal geological prospecting institutes are allocated by the Ministry of Finance to provincial and municipal finance departments and bureaus according to the project budget, project schedule and payment plan, and directly allocated to the project budget unit after being audited by local financial payment institutions, that is, the financial funds are directly paid by the government.

According to the requirements of the Measures for the Administration of the State Treasury of the Ministry of Finance, the work unit of geological survey projects shall prepare quarterly and monthly plans for the use of funds according to the project implementation progress, and submit an application for the use of funds to the competent financial department.

In any of the following circumstances, the Ministry of Finance has the right to refuse to accept the application for payment:

(1) Apply for using funds without budget or over budget;

(2) expanding the budget beyond the scope of application for the use of funds;

(three) the application procedures and documents provided are incomplete, and the relevant audit units have not signed their opinions or sealed them;

(four) failing to apply for the use of funds according to the prescribed procedures;

(5) Major violations of discipline and discipline are found during budget implementation;

(6) Major problems of engineering quality;

(7) There are other circumstances that require refusal to pay;

4. Government procurement system

Government procurement, also known as public procurement, refers to the behavior of governments at all levels and their subordinate institutions to purchase goods, projects or services in legal ways, methods and procedures under financial supervision in order to carry out daily government activities or provide public services. Government procurement system refers to a comprehensive management system including procurement policy, procurement procedure, procurement process and procurement management. Generally speaking, the government procurement system is often embodied in the form of the Government Procurement Law.

Drawing lessons from international experience and combining with China's national conditions, the overall framework of China's government procurement system is formulated, and the objectives, principles, operating subjects and responsibilities of government procurement are defined. Government procurement should maximize the protection of public interests and strive to be competitive, merit-based, fair and open. The scope of government procurement includes goods, projects or services obtained by purchasing, leasing, entrusting or using state financial funds.

Two, the national geological survey project funds and expenditures

1. Supported by the National Geological Survey

National geological survey appropriation refers to the national financial budget appropriation obtained by the project implementation unit to complete the national geological survey task. At present, the sources of funds for geological work are as follows:

(1) The budgetary allocation of the central government refers to the budgetary allocation of the central government to geological prospecting units;

(2) Local financial budgets are allocated to geological prospecting units by local budgets at all levels;

(3) The special appropriation of mineral resources compensation fees refers to the appropriation of mineral resources compensation fees used by the central and local governments for geological exploration units;

(4) Other funds refer to other funds used for land exploration in the national budget in addition to the above sources of funds.

2 national geological survey project expenditure

National geological survey project expenditure refers to all expenditures incurred by the project undertaker to complete the national geological survey task and written off by the national geological survey project. In accounting, the direct and indirect costs (that is, the cost of work items) and management fees that should be shared to complete the national geological survey tasks are called geological project expenditures.

National geological survey expenditure is divided into "completed geological survey project expenditure" and "unfinished geological survey project expenditure".

(1) The completed geological survey project refers to the project in which the design task has been completed during the reporting period, the submitted geological survey report has been examined and accepted, the original data have been submitted, and the data acceptance opinions have been approved by the final accounts of the project. The expenditure of completed geological survey projects refers to all the expenses incurred by the work unit to complete the completed geological projects, including direct costs, indirect costs and management fees that should be apportioned.

(2) Unfinished geological survey project expenditures Unfinished geological survey projects refer to projects that have not been completed during the reporting period. Although the geological survey report has been submitted, it has not yet been examined and accepted, or the project that has passed the examination and acceptance but has not yet submitted the geological results data is an unfinished geological survey project; The costs and expenses of unfinished geological projects during the reporting period are expenditures of unfinished geological survey projects.

3. Balance of national geological survey projects

The balance is the difference between the allocation of national geological survey project and the actual expenditure of the project, which is called balance. There are two main situations of the fund balance formed by geological survey projects:

(1) The work unit that has not completed the geological survey project shall organize the implementation according to the design scheme and project budget of the geological survey project. According to the progress of work, the fund balance of geological projects that have not been completed in one year can be carried forward to the next year for continued use.

(2) Other balances, such as the fund balance formed by adjusting the project design scheme or not carrying out the work according to the project design, such as terminating the unfinished workload of the halfway work unit, the project workload that needs to be changed after examination and confirmation by the project competent department, the return amount of the quality deposit deducted for quality reasons, and the settlement amount that should be reduced after examination and confirmation, shall be recovered by the competent department, and the next year's project shall be arranged.

The project balance is mainly calculated according to the accumulated budget and actual expenditure of the project. Generally speaking, the balance is not calculated for unfinished geological survey projects. Only geological survey projects that have been implemented for several years and need to submit phased results as required can calculate the balance.

Three. Opportunities and challenges faced by economic management of geological survey projects

According to relevant data, since 1999, 4,649 geological survey projects have been arranged in the general survey of land and resources, and 2,833 projects have been arranged after successive projects have been docked in each year. The total investment in land and resources survey is 3.97 billion yuan, including 65.438+0.69 billion yuan for basic survey plan, 65.438+0.96 billion yuan for mineral resources survey and evaluation project, 484 million yuan for geological disaster early warning project, 65.438+0.7 billion yuan for digital land project and 279 million yuan for resource survey and utilization technology development project. From 2006 54 38+0-2003, the state finance separately arranged four special funds for investigation, including natural gas hydrate resources investigation and groundwater exploration and demonstration in severe water shortage areas in the west of China, with 430 million yuan. Including the funds for land and resources survey and the special funds for national financial survey, the total investment in geological survey in the past five years is nearly 4.4 billion yuan.

Everything in the world, especially new things, develops in summary, advances in exploration and matures in perfection. With the acceleration of the reform of the national financial budget management system, the economic management of geological survey projects is also facing severe challenges.

(1) The state budget funds are paid by the state treasury. After the establishment of the single account system, the budget funds of public institutions should be centralized into the single account of the state treasury for management, and the transitional account should be gradually cancelled. The allocation of funds for geological survey projects was changed from the original authorization of China Geological Survey to direct centralized payment by the state treasury; China Geological Survey allocates funds for geological survey projects according to the progress of the project, and instead, the financial department directly allocates funds from the single account of the national treasury to the account of the budget unit or the lower financial department; For the use and management of funds for geological survey projects, the supervision of China Geological Survey has gradually changed to the specific business of direct financial payment and cash management by the financial department, financial payment executing agency and central competent department, and the corresponding accounting and financial supervision and inspection have been carried out for the safe operation of the use of funds. The reform of centralized treasury payment system poses a severe challenge to the economic management of geological prospecting projects. First, the technical management of geological survey projects is out of touch with the supervision and management of project funds. After the reform of the national financial fund distribution system, how can the China Geological Survey and the geological survey project management departments change their concepts and take measures to actively adapt to the changing situation of the national financial system reform? Second, how China Geological Survey supervises the special funds for land and resources survey, ensures the unity of technical management and economic management of the project, and takes effective measures to ensure the safe operation and effective use of the funds for geological survey projects, all of which need to be carefully studied and discussed.

(2) The national financial budget management system has undergone fundamental changes. Departmental budget reform is the main content of national financial reform and one of the core contents of national budget management system reform. The departmental budget is "one department, one budget", and the departmental expenditure budget implements "basic expenditure budget" and "project expenditure budget". Basic expenditure is based on "zero-based budget". Geological survey projects arranged by the national land and resources survey belong to the category of projects declared by the central government. In the management of "project library", the declared projects are scientifically demonstrated, reasonably sorted and arranged, and the project "rolling management" is implemented; When preparing the project budget, the budget shall be prepared in accordance with the project expenditure budget law; Establish a single national treasury account and implement centralized payment for the allocation of project funds; Implement financial supervision and inspection in the process of project implementation; Evaluate the performance of the project implementation results. A series of reforms in the national financial budget management system have put forward new requirements for the budget management of geological survey projects that we are carrying out. First, how to further improve the budget management system of geological survey projects, establish scientific, standardized, open and fair budget standards, and gradually form a more scientific and standardized modern budget management system with standardized budget, constrained implementation and evaluation of final accounts; Second, the local financial department's supervision and inspection of geological survey project funds mainly depends on the project budget of the work unit, follows the working procedure of "budget-implementation-final accounts" and the principle of "budget is final accounts", and approves project funds according to the project work progress and the declared project use plan. Work units should improve the quality of project budgeting, enhance the predictability, predictability, scientificity and accuracy of budgeting, refine the project budget, strengthen budget constraints, and strictly implement the project budget.

(3) The reform of relevant accounting system and financial management system lags behind. After the departmental budget reform, the accounting systems of geological institutions, geological prospecting units and financial systems have not been adjusted accordingly. According to the nature of the unit, the work unit implements the financial accounting system of different industries, and the accounting of geological survey projects implements multiple accounting systems, which leads to the inconsistency of the financial statements, cost accounting, cost division and collection, accounting information and data of geological survey projects. The budget management system of geological survey project is inconsistent with the accounting system of related industries in accounting subjects and cost accounting contents, which not only increases the difficulty of budget preparation, but also leads to the inconsistency between budget and accounting. How to improve the budget management system of geological survey projects, compile scientific and accurate project budgets, and work out a cost accounting system that meets the requirements of the national financial sector reform, is suitable for geological survey project work units, and is beneficial to geological survey project management.

(4) After the reform of unified government procurement system, the equipment management of geological survey projects faces opportunities and challenges. There are many insurmountable institutional obstacles in equipment management system, operation mechanism, equipment selection, procurement, use and maintenance, and there are also conceptual problems in equipment management. How to strengthen the management of geological survey technology and equipment, optimize resource allocation, fully and reasonably use and improve equipment efficiency, and ensure the preservation and appreciation of state-owned assets. How to straighten out the economic relationship of each project undertaker in the process of equipment use is a problem that our economic management workers continue to study and explore.

With the deepening of the reform of the national financial budget management system, the management system and operation mechanism of geological survey projects will also undergo profound changes. To gradually adapt to this changing trend, there are also many problems in project economic management that are worth discussing and summarizing.