提升中央部门预算执行和收支管理质量的研究  

Research on Improving the Quality of Budget Implementation and Revenue and Expenditure Management in Central Departments

作　　者：陈盈[1] Chen Ying

机构地区：[1]中国人民公安大学财务处

出　　处：《财政科学》2024年第9期72-81,共10页Fiscal Science

摘　　要：中央部门财政预算执行质量体现了国家治理能力的强弱,受到社会公众的广泛关注。审计署每年都会对中央部门预算执行情况进行审计并发布审计公告。本文以某中央部委为研究对象,对其2012—2022年度的审计公告进行梳理,发现审计问题总体数量呈现上升趋势,但涉及的问题金额整体在固定区间内波动。2020—2022年重点关注问题数量排序与党的十八大以来的关注问题数量排序不完全相同。本文对部门预算执行中的国有资产管理、部门预算编制、项目经费管理和政府采购四类典型问题进行了深入分析,提出提升中央部门预算执行和收支管理质量的建议,主要包括:完善内控建设,建立“堵防评用”闭环管理机制;以数字化改革赋能财务管理,推动业财融合,提升部门预算执行质量;完善重点领域的监督管理制度和措施,夯实中央部门预算执行和收支管理的基础;加强财会监督,增强自查自纠能力;注重专业队伍建设,提升财会人员职业素质。The quality of the financial budget execution of central departments reflects the strength of national governance capacity and has received extensive attention from the public.The National Audit Office audits the budget execution of central departments every year and releases audit announcements.This paper takes a certain central ministry as the research object,sorts out the audit announcements from 2012 to 2022,and finds that the overall number of audit problems shows an upward trend,but the amount of the problems involved fluctuates within a fixed range as a whole.The ranking of the number of key concerns in recent years is not exactly the same as that of the concerns since the 18th National Congress of the Communist Party of China.This paper provides an in-depth analysis of four typical issues in the execution of departmental budgets:state-owned asset management,departmental budget preparation,project fund management,and government procurement.Suggestions are put forward to improve the quality of central departmental budget execution and revenue and expenditure management,mainly including:improving internal control construction,establishing a"blocking,preventing,evaluating,and using"closed-loop management mechanism;Empowering financial management with digital reform,promoting the integration of business and finance,and improving the quality of departmental budget execution;Improving the supervision and management system and measures in key ar-eas,and consolidating the foundation of central department budget execution and revenue and expenditure management;Strengthening financial and accounting supervision,enhancing self inspection and self correction capabilities;Paying attention to the construction of professional teams and enhancing the professional quality of accounting personnel.

关 键 词：部门预算执行 国有资产管理 部门预算编制 项目经费管理 

分 类 号：F812.2[经济管理—财政学]