1. Change "one-to-one" to "one-to-many" allocation. According to the category of special funds, different competitive allocation methods are implemented: if the allocation object is enterprises and the degree of marketization is high, the bidding method will be adopted, and the ownership of fund allocation will be determined by market competition;
If the distribution target is government departments or lower-level finance, departments and units shall declare performance targets and implement competitive decision-making methods such as expert review and collective discussion; If the superior requires matching funds, they shall be allocated according to relevant regulations; The implementation of competitive distribution without regulations.
2. Change the past "reward beforehand" into "reward afterwards". In other words, it is necessary to pay more attention to the awards and subsidies for projects under construction and completed projects, such as loan interest subsidies and special awards and subsidies afterwards, so as to effectively prevent special financial funds from being taken and defrauded in advance.
Second, standardize the issuance management. The competitive allocation of special financial funds should adhere to the "two invariants", that is, the management functions and main responsibilities of the competent authorities for special financial funds remain unchanged; Do not change the distribution right and management right of the competent department to the special financial funds. Highlight the "five enhancements", namely: strengthening the role of competent departments in the supervision and management of special financial funds;
Strengthen the main function of the financial department to supervise and manage the special financial funds; Strengthen the supervision of discipline inspection and supervision departments on the declaration, evaluation and implementation of special financial funds; Strengthen the audit supervision of special financial funds; Strengthen social supervision of special financial funds.
Suggestions on expanding data, perfecting special fund management and supporting enterprise development
1. Establish and improve the examination and approval system for special funds. During the audit, it was found that there are still big loopholes in the approval of special funds, especially the special funds to support enterprise development are new things. Because the time needed to allocate special funds is short, the examination and approval work is carried out under the condition of imperfect system, which is easy to make inaccurate project positioning and breed power and money transactions.
Therefore, it is urgent to establish and improve the examination and approval system of special funds. The establishment of the system should follow the principle of "openness, transparency, objectivity and fairness", and make clear every link of examination and approval, and every link of collective decision-making should leave traces.
2. Incorporate special funds into centralized financial payment and establish strict payment procedures. Special funds to support enterprise development should be standardized from the source, including project application, fund allocation and accounting treatment, fund availability and project fund performance evaluation, etc., to ensure complete procedures and legal and compliant operation.
The financial department should establish strict examination and approval procedures for the payment of special funds, and the fund users should strengthen internal control management, standardize accounting and strictly control the procedures for the use of funds.
Hubei Provincial Audit Office-Problems and Suggestions in the Distribution and Use of Special Funds to Support Enterprise Development