Opinions of the Ministry of Finance on Establishing and Improving County-level Basic Finance Guarantee Mechanism

财政部关于建立和完善县级基本财力保障机制的意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2010] No. 443

Promulgating Date: 09/21/2010

Effective Date: 09/21/2010

颁布机关: 财政部

文      号:财预[2010]443号

颁布时间: 09/21/2010

实施时间: 09/21/2010

修订记录:

根据2013年8月28日财政部发布的《中央财政县级基本财力保障机制奖补资金管理办法》（实施时间：2013年8月28日），此文件被宣布废止。

The Department (Bureau) of Finance of Each Province, Autonomous Region, Municipality directly under the Central Government, and City directly under State Planning:

We hereby issue the following opinions on establishing and improving county-level Basic Finance Guarantee Mechanism to meet the development needs of socialist market economy, further improve the sub-provincial fiscal system, and enhance the capability of local governments to provide public services.

    各省、自治区、直辖市、计划单列市财政厅(局):

    为适应社会主义市场经济发展的需要,进一步推进完善省以下财政体制,增强基层政府提供公共服务的能力,现就建立和完善县级基本财力保障机制提出如下意见。

I. Policy objectives

The county-level Basic Finance Guarantee Mechanism aims to ensure the governments at county- and township-level to accomplish the goal of “guaranteeing the salaries of government’s employees, the operation of government, and people’s livelihood and welfare”, and to guarantee the local governments’ basic financial resources for performing public administration, as well as providing basic public services and implementing the policies on improving people’s livelihood promulgated by the CPC Central Committee and State Council.

       一、政策目标

    县级基本财力保障机制以县乡政府实现“保工资、保运转、保民生”为目标,保障基层政府实施公共管理、提供基本公共服务以及落实党中央、国务院各项民生政策的基本财力需要。

II. Fundamental Principles

The first principle is the clear interpretation of responsibilities. The local fiscal authority is the liability subject, which is responsible for establishing county-level Basic Finance Guarantee Mechanism. The provincial-level fiscal authority shall strengthen the sound and refined fiscal management, improve sub-provincial fiscal system, and give more financial support to local governments. The city-level fiscal authority shall better perform its responsibility of overall guarding the coordinated development of the counties and districts under its administration, and help the financially weak counties and townships to improve their finance guarantee capabilities. The county-level fiscal authority shall be more fiscal self-restraint, conduct overall planning of financial resources, and guarantee the financial resources necessary for the operation of government departments and township government and the implementation of the policies on improving people’s livelihood. The central fiscal authority shall give more guidance and help to local finance.

The second principle is “reward over subsidy”. We shall establish and improve incentive and restraint mechanism and bestow the rewards according to local finance’s actual performance to show the correct policy orientation and form rational expectation. The central fiscal authority shall bestow the rewards of incentive nature to the regions where the county-level basic financial resources are better guaranteed, and bestow the same of guaranteeing nature to the regions where the gap of the county-level basic financial resources is effectively filled and support the local finance to fill the gap of financial resources.

The third principle is the dynamic regulation. We shall, according to the changes in relevant policies and factors, make dynamic regulation to the level of county-level financial resources guaranteeing and establish the Dynamic Guarantee Mechanism with its gradually enlarged coverage and its gradually improved standard. In defining the coverage and standard of financial resources guarantee and arranging the funds for rewards, we shall guarantee the basic fiscal expenditures of local governments and ensure that the relevant actions and measures are of operability, meeting the actual circumstances.

       二、基本原则

    一是明确责任。地方财政是建立县级基本财力保障机制的责任主体。省级财政要加强财政科学化精细化管理,完善省以下财政体制,加大对基层的财力倾斜和支持力度。市级财政要强化统筹所辖县区协调发展的责任,帮助困难县乡提高财政保障能力。县级财政要强化自我约束,科学统筹财力,规范预算管理,切实保障相关部门、乡镇基本运转支出和民生政策支出。中央财政加大对地方财政的指导和帮助。

    二是以奖代补。建立健全激励约束机制,根据地方工作实绩实施奖励,体现政策正确导向,形成合理预期。中央财政对县级基本财力保障较好的地区,给予激励性奖励,体现正向激励。对消化县级基本财力缺口取得成效的地区,给予保障性奖励,支持地方财政弥补财力缺口。

    三是动态调整。根据有关政策和因素的变化,动态调整县级财力保障水平,建立保障范围逐步扩大、保障标准逐步提高的动态保障机制。在保障范围和标准的制定、奖励资金安排等方面,既要保障基层政府的基本支出需要,又要切合实际,具有可操作性。

III. Main Contents

(I) Defining the coverage and standard of county-level basic financial resources guarantee

The central fiscal authority is responsible for defining the coverage and standard of county-level basic financial resources guarantee. The coverage of guarantee includes the personnel expenses, public expenses, expenditures on people’s livelihood and other expenditures. The personnel expenses include the uniform minimum salaries, bonuses, and allowances of government functionary, pensions of retirees, additional expenditures of salary, and local allowances. The public expenses include expenditures on goods and services, e.g. administrative expenses, and other capital expenditures such as expenditures on office supplies. The expenditures on people’s livelihood include the expenditures relating to the implementation of the central government’s polices on agriculture, education, culture, social security, public health, science and technology, birth control, environmental protection, and low-income housing as well as the expenses for the operation of village-level organizations. Other expenditures include the necessary fundamental construction expenditures and the expenditures on social undertakings. The standard of guarantee will be defined on a county-by-county basis by taking into account the funds-raising responsibilities for the items within the coverage of guarantee and the expenditure standard, the objects of fiscal expenditures and the difference in the cost of expedites, and the fiscal situation of various regions. The central fiscal authority shall adjust and verify the coverage and standard of county-level basic financial resources guarantee properly according to the changes in relevant policies and factors.

(II) The local fiscal authority adopting measures to fill the gap of county-level basic financial resources

The county-level fiscal authority shall implement the scientific outlook on development, endeavor to promote the county’s economic development, enhance the collection and management of fiscal revenues, increase the fiscal revenues, and improve the capability of guaranteeing the financial resources. It shall further advance the fiscal administration reform, stringently control and streamline the number of government functionary, optimize the structure of expenditure, and guarantee the financial resources necessary for the operation of government departments and township government and the implementation of the policies on improving people’s livelihood. For the counties (county-level cities, and districts) that still cannot meet the requirement of basic finance guarantee after adopting the above-mentioned policies, the provincial-level and city-level fiscal authorities shall, based on the overall consideration of the situation of financial resources, help to replenish the county-level financial resources and fill the gap of basic financial resources by improving sub-provincial fiscal system and enhancing transfer payment. Simultaneously, the provincial-level fiscal authority shall establish the necessary restraint mechanism, strengthen the supervision and administration over the county-level fiscal budgeting and budget enforcement, and help county-level fiscal authority to arrange proper budget and improve the soundness and completeness of budget planning and the effectiveness of budget enforcement. The provincial-level fiscal authority shall formulate the proposals and work plans for filling the gap of county-level basic financial resources and implement these proposals and plans after submitting them to the Ministry of Finance for record.

(III) Central fiscal authority bestowing rewards to local fiscal authority according to its actual performance

1. The regions where county-level financial resources had better guarantee shall be bestowed with incentive rewards. First it is to determine the gap amount and actual gap ratio of financial resources in various countries and the national average gap ratio according to the actual situations of county-level basic financial resources guaranteeing in various regions. Then it is to compare the region’s actual gap ratio with national average gap ratio. The regions with the actual gap ratio lower than national average will be awarded rewards. The amount of rewards will be determined based on the region’s efforts to achieve county-level basic finance guarantee, the degree of financial difficult, and reward adjustment coefficient.

2. The regions where the gap of the county-level basic financial resources is effectively filled shall be bestowed with guaranteeing rewards. The rewards of guaranteeing nature will be bestowed according to the amount of the gap of the county-level basic financial resources that is filled, the actual situations of financial resources in various regions, and reward adjustment coefficient. Given that the gap of the county-level basic financial resources that is filled is to be determined by the final accounting of revenues and expenditures for current year, the appropriation and settlement system will apply to the rewards of guaranteeing nature. In current year, the funds for reward will be appropriated according to the plans of filling the gap of financial resources in various regions. In next year, the settlement of funds will be conducted by comparing with the actual achievements and the funds for reward for the next year will be appropriated.

3. The local governments' achievements shall be evaluated and rewards shall be bestowed accordingly. The proper rewards will be bestowed to the regions with good performance based on the effort intensity and the actual results achieved by regions in the previous year in guaranteeing county-level priority expenditures and transferring upper-level financial resources to the low-level. It will gradually include the local governments’ performance in establishing the county-level basic finance guarantee mechanism and in administrating fiscal work of towns and villages into the performance appraisal of local governments. For regions that fail to take effective measures to improve the level of county-level financial resources guarantee and where the gap of financial resources further widens, the central fiscal authority will deduct the funds for reward and subsidy to them.

(IV) Specific steps to be taken

In order to facilitate the early utilization of the funds for reward and subsidy and enhance the county-level financial resources guarantee capability, the approach of approval and sending down in the current year and the ex post settlement applies to the county-level basic finance guarantee. The specific steps to be taken are as follows. First, prior to the end of October of each year, the central financial authority will adjust the coverage and standard of county-level basic finance guarantee for the next year according to the changes in relevant policies and factors. Second, prior to the end of November of each year, the local governments shall determine the standard of county-level basic finance guarantee of the regions under administration for the next year based on the standard defined by central government and formulate the proposals and working plans for filling the gap of financial resources which shall be submitted to central fiscal authority for record. Third, prior to the end of February of the next year, the local fiscal authority shall submit the summary report of previous year’s work to the central fiscal authority, which must contain the information about the situation of the establishment of the county-level basic finance guarantee mechanism, the situation of filling the gap of financial resources, and the situation of the implementation of annual work plan. Fourth, in principle, prior to the end of June of the next year, the central fiscal authority will bestow the incentive rewards to the regions where the county-level basic financial resources are better guaranteed after reviewing the actual situations of the county- level basic finance guarantee in various regions, and will appropriate the rewards of guaranteeing nature for the current year at a given proportion according to the plans for filling the gap of financial resources submitted by local governments. Simultaneously, the settlement of previous year’s rewards will also be conducted. And fifth, the central fiscal authority will conduct the dynamic monitoring of the situation of county- level finance guarantee, which include the increase in the revenues of the counties with gap of financial resources, the increase in the transfer payment to the county-level government from upper-level government, and the changes in expenditure structure with gap of financial resources. For the regions where the gap of county-level basic financial resources will still exist in the next three years (by 2013), the central fiscal authority will deduct the regions’ balanced transfer payments or tax return to be used as the direct subsidy to the with gap of financial resources.

(V) Establishing and improving supervision and restraint mechanism

1. It is to be managed to establish the system for monitoring the operation of local fiscal work and evaluating the expenditure performance to accurately understand the overall operation of local fiscal work and objectively evaluate the capability, effort intensity, and work achievements in respect of local basic financial resources guaranteeing.

2. The local fiscal authorities at different levels shall report the use of the funds bestowed by central fiscal authority as well as the measures and results of implementing the policy on basic financial resources guaranteeing to the People’s Congress or the Standing Committee of the People’s Congress at the same level. The fiscal authority at provincial-level shall submit the summary of relevant reports to the Ministry of Finance.

3. The central fiscal authority shall conduct the special inspection over the data and materials submitted by the local fiscal authorities and over the distribution and use of reward funds. The local fiscal authorities must not try to gain the reward funds from central fiscal authority by submitting false information, it is not permitted to withhold and misappropriate the reward funds from central fiscal authority, and use funds to purchase cars and construct new office buildings and training centers, or use funds to build ostentatious “image” and “administrative achievement” projects. If any misconduct is found, the central fiscal authority will deduct the reward funds, and when a case is of gross violation, will revoke the local fiscal authority’s eligibility for reward funds.

       三、主要内容

    (一)制定县级基本财力保障范围和标准

    中央财政制定县级基本财力保障范围和保障标准。保障范围主要包括人员经费、公用经费、民生支出以及其他必要支出等。其中,人员经费包括国家统一出台的基本工资、奖金和津贴补贴,离退休人员离退休费,工资性附加支出,地方津补贴等项目;公用经费包括办公费等商品和服务支出,办公设备购置等其他资本性支出等;民生支出主要包括中央统一制定政策,涉及农业、教育、文化、社会保障、医疗卫生、科学技术、计划生育、环境保护、保障性住房和村级组织运转经费等项目的支出;其他必要支出包括必要的基本建设支出以及其他社会事业发展支出。保障标准根据基本保障范围内各项目的筹资责任和支出标准,以及与财政支出相关的保障对象和支出成本差异,综合考虑各地区财力状况后分县测算。中央财政根据相关政策和因素变化情况,适时调整和核定县级基本财力保障范围和标准。

    (二)地方财政采取措施弥补县级基本财力缺口

    县级财政要强化科学发展观念,努力发展县域经济,加强收入征管,增加财政收入,努力提高财政保障能力。同时要继续深化财政管理改革,严格控制和精简财政供养人员,优化支出结构,确保县级有关部门和乡镇运转的基本支出需要和民生政策的有效落实。对于采取上述措施仍不能满足基本财力保障的县(市、区),省、市级财政要根据县级基本支出需求,统筹考虑财力状况,通过完善省以下财政体制、加大转移支付力度等措施充实县级财力,帮助其弥补基本财力缺口。同时,省级财政要制定必要的约束机制,加强对县级财政预算安排和预算执行的监督管理,帮助县级财政合理安排预算,努力提高预算编制的科学性、完整性以及预算执行的严肃性。对县级基本财力存在缺口的地方,省级财政要制定保障缺口弥补方案和工作计划,报财政部备案后组织实施。

    (三)中央财政根据工作实绩实施奖励

    1、对县级财力保障较好的地区给予激励性奖励。根据各地县级基本财力保障情况,核定各地县级财力缺口额、实际缺口率和全国地方平均缺口率。将各地实际缺口率与全国地方平均缺口率相比较,实际缺口率低于平均缺口率的地区纳入奖励范围。奖励额根据各地区县级财力保障努力程度,结合财政困难程度和奖励调整系数核定。

    2、对地方消化县级基本财力缺口给予保障性奖励。根据各地消化县级基本财力缺口数额,结合地方财力水平和奖励调整系数,对地方弥补财力缺口工作实绩给予保障性奖励。考虑到消化缺口情况需要根据当年决算数据测算确定,保障性奖励采取拨付清算制度,当年参考各地消化缺口工作计划拨付,第二年根据工作实绩进行清算,同时测算拨付下年度奖励资金。

    3、对地方工作绩效给予考核奖励。根据地方上年度县级重点支出保障、上级财力下移等方面工作的努力程度和实际效果,对做得好的地区给予适当奖励。逐步将各地建立县级基本财力保障机制工作情况和乡镇财政管理情况纳入考核范围。对于未采取有效措施提高县级财力保障水平,财力缺口县缺口额继续扩大的地区,中央财政扣回奖补资金。

    (四)具体工作步骤

    为了保证奖补资金及早发挥效益,切实增强县级财政保障能力,县级基本财力保障实行当年核定,当年下达,事后清算的办法。具体工作步骤为:

    一是每年10月底前,中央财政根据相关政策和因素变化,调整确定下年度县级基本财力保障范围和标准。

    二是11月底前,地方在中央确定标准的基础上,确定本地区下年度县级基本财力保障标准,制定财力缺口弥补方案和工作计划,上报中央财政备案。

    三是次年2月底前,地方向中央财政报送上年工作总结,包括本地区县级基本财力保障机制工作进展情况、财力缺口弥补情况、年度工作计划落实情况等内容。四

    是原则上次年6月底前,中央财政考核各地上年县级基本财力保障状况,对财力保障较好的地区给予激励性奖励;根据各地弥补财力缺口工作计划,按一定比例拨付本年度保障性奖励资金,同时清算上年度地方消化财力缺口的保障性奖励。

    五是中央财政动态跟踪缺口县财力保障情况,包括缺口县增加财政收入,上级增加对县级转移支付、缺口县支出结构变化等。对3年后,即2013年仍存在县级基本财力缺口的地区,中央财政相应扣减该地方的均衡性转移支付或税收返还,直接用于补助财力缺口县。

    (五)建立健全监督约束机制

    1、探索建立地方财政运行监控和支出绩效评价体系,准确、全面地掌握财政运行情况,科学、客观地评价地方基本财力保障的能力、努力程度和工作实绩。

    2、地方各级财政部门要向本级人民代表大会或人大常委会报告中央奖励资金的使用情况,以及落实基本财力保障政策的措施与成效。省级财政部门要将有关情况汇总后报送财政部。

    3、中央财政对地方上报数据资料、奖励资金分配和使用情况进行专项检查。各地不得通过编报虚假信息等方式骗取中央奖励资金,不得截留、挪用中央奖励资金,不得违规购买、更新小汽车、新建办公楼、培训中心,不得搞“政绩工程”、“形象工程”等。否则,一经查实,中央财政将扣减奖励资金,情节严重的,取消享受奖励政策的资格。

IV. Implementing supporting measures

In the course of establishing and improving the county-level basic finance guarantee mechanism, provincial-level governments shall further clarify the distribution relations between the sub-provincial governments, strengthen the transfer payment to the sub-provincial governments, and balance the distribution of financial resources between the sub-provincial governments. Active promotion for the reform of "direct provincial supervision of county finance" along with the reform of administrative system and in light of local conditions shall be firmly executed. Fiscal administration of township and fully play the role of township finance shall also be enhanced.

The above-mentioned opinions shall be followed and implemented.

The Ministry of Finance

September 21, 2010

       四、完善配套措施

    在建立和完善县级基本财力保障机制的过程中，各地要进一步理顺省以下政府间分配关系，加大省对下转移支付力度，均衡省以下财力分配。结合深化行政管理体制改革和当地实际，积极推进“省直管县”改革，不断完善充实改革的内容和方式。强化乡镇财政管理，充分发挥乡镇财政职能作用。

    以上意见，请遵照执行。

    财政部

    二〇一〇年九月二十一日