Opinions of Ministry of Finance on Improvement of Fiscal Budget Management Concerning the Performance of the Financial Functions and Roles of Townships

财政部关于发挥乡镇财政职能作用加强财政预算管理的意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu[2008]No.406

Promulgating Date: 09/24/2008

Effective Date: 09/24/2008

颁布机关: 财政部

文      号: 财预[2008]406号

颁布时间: 09/24/2008

实施时间: 09/24/2008

To provinces, autonomous regions, municipalities directly under the central government, departments (bureaus) of finance of cities specifically designated in the state plan:

As the socialist market economic system has taken shape progressively, and the reform of the financial system has been furthering unceasingly, the finance of townships is confronted with new situations and new tasks, and some distinct contradictions and problems also exist regarding aspects of the transformation of functions and the standardized administration. In order to fulfill the requirements of scientific outlook on development and striking a proper balance between urban and rural development, establish a public financial system covering the urban and rural areas gradually, and practically play the role of the finance of townships, the following opinions are hereby formulated concerning improving the financial management of townships and some other relevant work.

    各省、自治区、直辖市、计划单列市财政厅(局):

    随着社会主义市场经济体制的逐步建立,财政体制改革的不断深化,乡镇财政面临着新的形势与任务,在职能转变与规范管理方面也存在一些突出矛盾和问题。为适应落实科学发展观、统筹城乡发展的要求,逐步构建覆盖城乡的公共财政体系,切实发挥乡镇财政的作用,现就加强乡镇财政管理等相关工作提出以下意见。

1. To perfect the financial management of townships, and offer a good rural public service

The fiscal budget systems of townships shall be strengthened, and the annual fiscal budgetary revenues and expenditures of townships shall be compiled in a scientific and reasonable way, insisting on the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures. The indispensable expenditures of Party and government organs of townships regarding the administrative and social management and some other basic operation shall be actually maintained. The requirements of striking a proper balance between urban and rural development shall be met, the rural infrastructure construction shall be increased, the development of social undertakings concerning agriculture and rural areas shall be supported, and efforts shall be given to satisfy the requirements of social basic public products and service of rural areas. The personnel and work quotas management of the basic expenditures of townships shall be strengthened, the budget amendments shall be strictly controlled, and the binding force of the budgets shall be actually strengthened. The implementation of fiscal budgets of townships shall be standardized, the innovation of separate management over revenues and expenditures shall be furthered, the system of treasury centralized payment and the government procurement shall be put forward steadily, and ways of government procurement and some others shall be groped for actively to offer public service and products. The management of the charge in rural areas shall be strengthened and regulated, the illegally and unreasonably charged fees shall be cancelled resolutely, and the environment of rural economic development shall be optimized. The budget and its implementation, the allocation and use of special fund, and some other conditions shall be publicized without delay in accordance with the requirements that government affairs shall be publicized, and supervised by the society voluntarily. The management of debts of townships shall be strengthened practically, and any new debt of townships shall be prevented against occurrence resolutely. Stimulating and restricting mechanisms shall be established, and the township governments shall be encouraged, guided, and urged to tackle the delinquent debts through rewards, subsidies and some other ways.

       一、完善乡镇财政管理,做好农村公共服务要健全乡镇财政预算制度,坚持量入为出、收支平衡的原则,科学合理地编制乡镇年度财政收支预算。要切实保障乡镇党政机构行政和社会管理等基本运转的支出需要。要适应统筹城乡发展的要求,增加农村基础设施建设,支持农业和农村社会事业发展,努力满足农村社会基本公共产品和服务需求。要健全乡镇基本支出定员定额管理,严格控制预算追加,切实增强预算的约束力。要规范乡镇财政预算执行,深化“收支两条线”改革,稳步推进国库集中支付制度和政府采购制度,积极探索通过政府购买等方式提供公共服务和公共产品。要加强和规范农村收费管理,坚决取消不合法、不合理收费,优化农村经济发展环境。要按照政务公开的要求,及时公开预算及执行、专项资金分配和使用等情况,自觉接受社会监督。要切实加强乡镇债务管理,坚决制止发生新的乡镇债务。要建立激励约束机制,通过奖补等方式,鼓励、引导和督促乡镇政府积极化解逾期债务。

2. To attend to the subsidy work concerning agriculture, and implement the policy favorable to peasants

The finance of townships that is close to and directly serve the rural areas shall be took full advantage of, and the role of the finance of townships in the fulfillment of the subsidy policies concerning agriculture shall be played. The finance of townships, together with some relevant departments shall seriously attend to the declaration, identification, verification, and publication of the targets of the subsidy concerning agriculture and some other work to ensure that the targets of the subsidy that meet the requirements are all included in the coverage safeguarded by the policy. The releasing method of subsidies concerning agriculture shall be innovated positively, and the capitals directly subsidized to peasants shall be included in the releasing ranges of “all-in-one card” or “all-in-one passbook”. The ways to serve the people shall be innovated actively, the counseling of resident applying for the policy concerning agriculture, the release of subsidies, and some other service shall be dealt with and finished in an one-stop way, and efforts shall be made to provide first-rate, convenient and prompt, and highly efficient service for peasant masses. The work of information-based management of subsidies concerning agriculture shall be strengthened, and information management systems of subsidies concerning agriculture shall be established and improved.

       二、做好涉农补贴工作,认真落实惠农政策要充分利用乡镇财政贴近农村、直接服务农村的优势,发挥乡镇财政在落实涉农补贴政策中的作用。乡镇财政要会同有关部门认真做好涉农补贴对象的申报、认定、审核和公示等工作,确保符合条件的补贴对象全部纳入政策保障范围。要积极创新涉农补贴资金发放方式,逐步将直接补贴给农民的资金纳入“一卡通”或“一折通”发放范围。要积极创新为民服务方式,对居民申请办理涉农政策咨询、补贴资金发放等服务事项实行“一站式”办结,努力为农民群众提供优质、便捷、高效的服务。要加强涉农财政补贴信息化管理工作,建立健全涉农财政补贴信息管理系统。

3. To participate in the supervision and management of special-purpose funds, and improve the service efficiency of capitals

The finance of townships shall actively participate in the supervision and management of special-purpose funds, establish and improve the management system of the project database in relation to the special-purpose funds listed in the fiscal budgets of townships, improve the supervision of the demonstration of projects, initiation of projects, declaration, implementation and some other elements, and be always on the alert of such acts as intercepting, misappropriating, and detaining the special-purpose funds. With respect to the special funds that are directly managed by the financial departments at a higher level, and not listed in the fiscal budgets of townships, including special-purpose funds of the agriculture, forestry, and water, the comprehensive development of agriculture, the environmental protection, the land exploitation and rearrangement, the loan of international financial organizations and foreign governments, and so on, when the financial department at a higher level transmits capitals to a lower level, the document shall be copied and sent to the financial bureau of the city (county) where the project lies, and disclosed separately to relevant financial offices of townships by the financial department of the city (county). Information communication mechanisms shall be established between the finance at a higher level and that of townships and among the finance of townships to ensure that the finance of townships is in complete command of policies, quotas, project requirements and some other conditions concerning the special-purpose funds. The finance of townships shall strengthen the supervision, examination of the utilization of various special-purpose funds, and pay close attention to the utilization and its effect thereof; report the problems existing in the using of the capitals, the implementation effect of the projects, and some other information to the financial department at a higher level.

       三、参与专项资金监督管理,提高资金使用效率乡镇财政要积极参与专项资金的监督管理,对于列入乡镇财政预算的专项资金,要建立健全项目库管理制度,加强项目论证、立项、申报、实施等各环节的监督,严防截留、挪用、挤占专项资金的行为发生。对于上级财政部门直接管理、未列入乡镇财政预算的专项资金,包括农林水专项、农业综合开发、环境保护、土地开发整理、国际金融组织和外国政府贷款等,上级财政在下达资金时,要同时抄送项目所在地市(县)财政局,市(县)财政部门要分解告知有关乡镇财政所,建立上级财政与乡镇财政以及乡镇财政之间的信息沟通机制,保证乡镇财政全面掌握有关专项资金的政策、额度、项目要求等情况。乡镇财政要加大对上述各类专项资金使用的监督检查和跟踪问效,及时将资金使用中的存在问题、项目实施效果等信息上报上级财政部门。

4. To strengthen the financial supervision, and improve the financing mechanism of townships

The financial management system of government departments and institutions of townships shall be established and perfected, the scope and standard of financial expenditures shall be unified, and the acts of financial revenues and expenditures shall be strictly regulated. The disclosure system of the financial affairs of government departments and institutions of townships shall be put forwarded, a democratic financing mechanism shall be established and improved, and shall be extensively supervised by the society. The management of state-owned and collective assets of townships shall be strengthened, the system of the purchase, disposition, register, and standing book of the assets shall be established and improved, and the management of the tangible objects and the price of the assets shall be unified to prevent the assets against any loss. The supervision and examination of the finance of townships shall be strengthened, the acts in violation of laws and disciplines shall be investigated and prosecuted, and the financial discipline shall be strictly enforced. A mechanism to ensure the operating funds of village-level organizations shall be established and improved, the supervision and management of the village-level financial subsidies shall be strengthened, the pilot work of “village budget under township management” shall be put forward actively, the finance of townships together with relevant functional stations and offices shall take the place of the financial accountants in the village-level to adjust accounts, and the village-level financial management standard shall be improved in all respects and publicized periodically.

       四、加强财务监督,健全乡村理财机制要建立和完善乡镇行政事业单位财务管理制度,统一财务开支范围和标准,严格规范财务收支行为。要推行乡镇行政事业单位财务公开制度,建立健全民主理财机制,广泛接受社会监督。要加强乡镇国有和集体资产管理,建立健全资产购买、处置、登记和台账制度,做到资产实物管理与价值管理相统一,防止资产流失。要加强乡镇财务监督检查,及时查处违法违纪行为,严肃财经纪律。要建立健全村级组织运转经费保障机制,加大对村级财政补助资金的监督管理,积极推行“村账乡管”试点工作,由乡镇财政会同有关职能站所代理村级财务会计核算,全面提高村级财务管理水平并定期公示。

5．To build up a good team, and improve the financial management of townships

The adjustment of the financial functions of townships shall be adapted to, the financial construction of townships shall be strengthened, the financial structure of townships shall be perfected, and the financial establishment shall be rationally fixed in accordance with the requirements of furthering the reform of institutions of townships. The construction of the ranks of cadres shall be intensified, efforts shall be made to enhance the comprehensive quality of financial cadres, the requirements needed for the post and the training scheme of the financial personnel of townships shall be formulated, and comrades that are highly competent for their business and have strong capacity for their work shall be selected to enrich the financial team of townships. The information-based construction of townships shall be put forward, the business study shall be spent more strength in, and the requirements for scientific and subtle management of finance shall be adapted to. The requirements of being acting for the people, pragmatic, and incorruptible shall be implemented; the construction of combating the corruption and building up a clean government shall be strengthened; the aim of the financial work of “financing for the state and servicing the people” shall be fulfilled; the style of work shall be improved; the comprehensive quality and work capacity of the financial cadres of townships shall be promoted; and the financial management of townships shall be improved.

       五、搞好队伍建设,提高乡镇财政管理水平要按照深化乡镇机构改革的要求,适应乡镇财政职能调整,加强乡镇财政建设,完善乡镇财政机构,合理确定乡镇财政编制。要强化干部队伍建设,着力提高财政干部综合素质,制订乡镇财政人员岗位条件和培训规划,选拔业务素质高、工作能力强的同志充实乡镇财政队伍。要推进乡镇财政信息化建设,加强业务学习,适应财政管理科学化、精细化的要求。要贯彻为民、务实、清廉的要求,加强反腐倡廉建设,落实“为国理财、为民服务”的财政工作宗旨,转变工作作风,提升乡镇财政干部的综合素质和工作能力,提高乡镇财政管理水平。

6. To innovate the systems and mechanisms, and create a good environment for financial work of townships

The system of financial management of townships shall be treated separately and rationally established, and the relations of distribution between the finance of the counties and that of the townships shall be dealt with properly in accordance with the level of economic development of townships, the distribution of tax revenue sources and some other conditions. The financial system below the provincial level shall be perfected, the transferred payment shall be intensified, great efforts shall be paid to minimize the differences of the financial resources between areas, mechanisms to secure the basic financial resources in the county-level shall be set up gradually, and a requisite guarantee of financial resources shall be provided for the finance of townships to perform their functions. The reform of "township budget under county management" shall be furthered, and the way of financial management corresponding to the actual situations of localities shall be established in accordance with requirements of "Notice on the Further Advancement of the Work of Township Budget under County Management".

The financial departments at various regions shall carry out in-depth investigation, listen to the opinions of the grass-root level extensively, formulate measures, implement practically, fulfill the financial functions and roles of townships, and promote the economic and social development of rural areas in accordance with the requirements of This Opinion.

Ministry of Finance

September 24, 2008

       六、创新体制机制，为乡镇财政工作创造良好条件要根据乡镇经济发展水平、税源分布等情况，区别对待，合理确定乡镇财政管理体制，妥善处理县与乡镇财政分配关系。要完善省以下财政体制，加大转移支付力度，努力缩小地区间财力差异，逐步建立县级基本财力保障机制，为乡镇财政履行职能提供必要的财力保障。要按照《财政部关于进一步推进乡财县管工作的通知》要求，深入推进“乡财县管”改革，建立符合当地实际的财政管理方式。

    各地财政部门要按照本意见的要求，深入调查研究，广泛听取基层意见，制定措施，切实落实，充分发挥乡镇财政职能作用，促进农村经济和社会发展。

    财政部

    二○○八年九月二十四日