To strengthen the management of funds administrative institutions Suggestions  加強行政管理機構的基金管理建議

Abstract  摘要

In recent years, China's rapid growth in administrative costs, administrative costs high, rare in the world has reached the point where national financial saddled with increasingly heavy burden. The reason for this phenomenon is the current administrative units still exist many problems in the management of funds, such as the neglect of budget supervision, other income management in place; neglect of state-owned assets management; internal audit system is not perfect; random post consumption of the great and so on. Identify the problem, correct understanding and targeted to determine the reasonable administrative costs of our fiscal policy reform, strengthening administrative management of funds, reduce the financial burden at all levels, more money will be used to increase the supply of public goods, for consolidation of state power, building and deepening fiscal expenditure reform has very important significance.
近年來,中國的行政成本快速增長,管理成本高,是世界上罕見的已走到這一境域：國家金融背負著越來越沉重的負擔。這一現象的原因是當前行政單位資金管理仍然存在很多問題,如忽視預算監督其他收入,忽視國有資產管理;內部審計制度并非完美無缺;隨機過度消費等等。識別現存問題,通過正確認識目標來確定合理的行政成本,加強我們的財政政策改革,加強行政資金管理,減少各級財政負擔,更多的資金將用于增加公共產品的供給,國家實力的整合,構建和深化財政支出改革具有非常重要的意義。

Administrative management fee and government organs at all levels are necessary to maintain normal operation expenditure, since the founding, in order to adapt to the different stages of each period needs of social development, the Chinese government has developed a variety of funds management system, the goal is to rational allocation of limited funds, strengthen macro-control ability. But in recent years, China's rapid growth in administrative costs and management too broad, arbitrary large, leading to the breeding of corruption. How to Use the administrative expenses and improve efficiency in the use of the funds, in front of us has become an important issue. This paper attempts to administrative units through the fund management analysis of existing problems, seeking to strengthen the management of funds administrative institutions effective way to protect the financial resources used in the most needed areas.
行政管理費用是各級政府機關維持正常運行所必需的支出,自成立以來,為了適應社會發展每個時期的不同階段的需求,中國政府已經開發了各種各樣的資金管理系統,目標是合理分配有限的資金。

1.Strengthen the comprehensive budget management, standardize the management of other income   加強全面預算管理,規范管理的其他收入#p#分頁標題#e#

In recent years, the financial sector strengthened the administrative charges and confiscation of income management, in accordance with the relevant provisions of the budget unit income (such as financial subsidy income, the higher subsidy income, business income, business income, etc.) all included in budget management. The addition of the income, including foreign investment income, refresher training income, rent, interest and other income items, although also included in the budget management, accounts included in the table, but 're-entry light sticks' , this part of the income should be how to use and manage, but not clearly defined, budget management side loose, soft budget constraint, transparency is not high, lack of supervision. Other income is an important part of financial income. For a long time, due to other income not directly included in the budget, resulting in a large number of financial capital alienation financial management, the weakening of the government macro-control ability, reducing the efficiency of fund utilization.

In order to regulate the management of other income, other income should be fully included in the budget, the implementation of standardized, legal and scientific management. First, to deepen their understanding of other income 'countries all ownership, use rights owned by the government, the financial management of the' basic principles. Departments and units must update the concept, abandon old 'income own view', 'the government snatch view' and 'fiscal infringement view', etc., truly give non-tax revenue of ownership, use and management

Dealership. The second is to do a good job the management of other income notes, from the source to prevent and eliminate other income discipline and corruption. All non-operational charges can only be printed using the financial sector bills. The unused financial sector bills printed income received full deemed illegal gains confiscated. The third is to improve the supervision and inspection mechanisms other income. Establish and improve publicity fees, inspection fees, charges reported violation penalties, accountability and other aspects of the system. Supervision, financial and auditing departments to increase non-tax revenue to implement the 'three powers' management supervision and inspection to ensure that 'expenditure' in the implementation of work. Any department or unit may be non-operational charges without permission as operating and service charges shall open a transitional account other income, or deemed 'small treasuries' treatment.

2.improve the management mechanism of state-owned assets 提高國有資產的管理機制

Administrative institutions of state-owned assets to conduct business activities and complete tasks with physical infrastructure. Although the administrative institutions have established asset management system and accountability, but the overall situation is not optimistic, there are still real situation is unclear, account does not re-light the money thing, unclear property rights and other issues. 'All national unity, the government regulatory classification, units occupy the' management system, in actual operation, the main responsibility is unknown, unclear division of responsibilities, rights and obligations of asymmetry, making obvious the following questions:#p#分頁標題#e#

1) the asset separation of ownership and use  資產所有權和使用分離
Since the acquisition or construction of fixed assets rests in the hands of the use of units, resulting in actual occupation of the right assets, the right to dispose of all the use of units, and all fell to conduct cross-sectoral, cross-asset allocation unit is basically impossible, resulting in between units possession of the asset imbalance. Such as office space, some units superfluous, idle or rent, some units are all rented by.

2) accounting loopholes   會計漏洞
Of fixed assets accounting loopholes. On the current budget accounting of fixed assets not depreciated fixed assets in use wear and tear, the actual value before gradually decreasing but not scrapped, has maintained the original value of the net book value, resulting in the accounts and serious discrepancies, some assets that have been abandoned, but the pre-clearance book has not been adjusted so that the 'real situation' unclear; fixed assets and fixed fund decrease with the increase of the same, after the completion of the infrastructure projects, because of funding sources is not yet fully implemented, can not be accounted for long-term assets, resulting in a material without loss.

3) low efficiency in the use of assets  低效率的在用資產
Each unit of state-owned assets, property rights awareness is still relatively weak, the account does not deserve serious, many units free to dispose of state-owned assets, asset management and financial management disjointed quite prominent, the prevalence of 'heavy money light objects', 'light pipe rebuy 'phenomenon. Inefficient use of assets exist problems in the presence of randomness on asset purchases and even blindness, catch the wave of consumption, the pursuit of 'sophisticated', 'full-featured', on the one hand to keep the fiscal money, invest in the construction or acquisition of assets, updated in advance, so a lot can still use the device is idle; hand without timely maintenance of equipment, maintenance,Maintenance, resulting in many devices can not continue to use or unconventional, destructive use, resulting in rapid aging equipment, affecting the effectiveness and use of the assets life. Which greatly affect the asset management efficiency, affecting the operation efficiency of the administrative institutions.

3.strength  internal audit and financial funds audit supervision, standardize the post consumption  加強內部審計和金融資金的審計監督,規范職務消費

A substantial portion of the current administrative units without an internal audit institutions; although some set up an internal audit body but weak, or even a decoration; some internal auditing agencies and discipline inspection and supervision departments under one roof, a lot of time and energy to the investigators , you can not effectively play the role of internal audit; Some units will be set up internal audit in the financial sector, on the lower level auditing can play a role, but corresponding levels of financial supervision can not effectively play a role.#p#分頁標題#e#

Public officials in the performance of official duties must be reasonable duties consumer spending, is to ensure the normal functioning of state organs important condition for whose existence is necessary. The problem is due to the meaning of post consumption, classification, scope, standards and other basic problems of inadequate management and supervision is not perfect, so the lack of practical work, scientific and rational, standardized and transparent institutional constraints, can not conduct internal audits, often resulting in post consumption inflated. Lack of internal audit functions in some respects consumption becomes a means of job enjoyment and self-dealing, prone to spending in the name of duty, fraud, false impersonator, corruption, embezzlement and other passive corruption. For example, some no actual content, no clear mission conferences, study abroad, with a car purchased in violation of regulations, etc., caused by the continuous expansion of administrative costs.Internal Audit's goal is to help organizations and members of the unit to discharge its duties effectively, thereby improving their economic or effectively improve the efficiency of capital use.

1) establish a sound internal audit   建立健全的內部審計
Compiled from administrative units to solve the problem of persons included in the internal institutional settings administrative institutions of the 'Sanding program' and with high quality, service and strong internal audit staff, recruiting skilled professionals with full audit of the audit team, strengthen the audit force. Reference to the national audit some practices, such as auditing procedures, methods of handling the problem of qualitative and penalties establish a sound internal audit system, the internal audit work to play a greater role.

2) strengthen financial supervision and auditing 加強金融監管和審核
Financial supervision as an important part of the management of funds, is the implementation of fiscal policy, regulate financial and economic order an important guarantee. In further improve the financial supervision mechanism, based on the focus on improving policies, institutional, and gradually realize the standardization of supervision and management. To finance department staff to deepen financial reform, strengthen and improve the financial management as the center, so that the income and expenditure oversight supervision simultaneously, special inspection and routine oversight to carry out regular supervision and inspection. In monitoring areas, focus on strengthening the financial allocation of funds, the use and effectiveness of the supervision and inspection, while building the financial sector, the authorities, the use of units of funds, mutual restraint audit department budget execution monitoring mechanisms play a supervisory work on the financial operation of the warning protection.

3) Strengthen the control and management of post consumption 加強職務消費的控制和管理#p#分頁標題#e#
All units must always adhere to the moderately tight, the policy of living within our means, to take effective measures to manage the use of the scientific method, 'people, vehicles, will, words' and other key expenditure items, in their daily work to achieve streamlining and separation combined artificially compressed administrative expenses incurred. Such as: the development of scientific management methods cars, fuel savings car repair expenses; perfect meeting management solutions to reduce meeting expenses incurred; expand the scope of government procurement, constantly saving financial funds. While continuing to explore and perfect the control and management of post consumption. Scoping will post consumption, combined with departmental spending budget will be specific to the project and the people are not allowed to go beyond. Consumer credit quantification, monetization will post consumption quantitative scale based, lump sum to the people, open and transparent. Can not only save the government administrative expenditure costs and increase consumer compliance duties, but also conducive to corrosion corruption. Future funding should be combined with civil gong, welfare reform, and gradually the individual post consumer section (vehicles, communications and personal benefits associated with the consumption) go into the civil service pay, reducing the proportion of post consumer spending public funds, on the basis of norms post consumption.