Jiangxi Province Finance: Pressing budget performance management and quality improvement "fast -forward key"

In order to thoroughly implement the "Implementation Opinions of the Jiangxi Provincial Party Committee of the Jiangxi Provincial Party Committee of the Communist Party of China on the implementation of budget performance management" (hereinafter referred to as the "Implementation Opinions"), and continuously improve the efficiency and use efficiency of fiscal resource allocation, recently, the Jiangxi Provincial Department of Finance issued the "推进全省预算绩效管理提质增效工作方案》（以下简称《工作方案》），聚焦“强基础、优机制、硬约束”三方面精准发力，推动建成具有江西特色的“三全”（ Comprehensive, full -process, full coverage), "five" (with evaluation, goals, monitoring, evaluation, application) comprehensive budget performance management system, effectively achieve "spending money must be effective, invalid accountability must be accountable, accountability must be held accountable, accountability must be held accountable, accountability must be held accountable. "".

Strong foundation, build a "1+N", "3+X" system and indicator system

The "Working Plan" clearly states that the "Implementation Opinions" and the new requirements of the budget performance management should be paid to the table, and the two systems of the construction system and indicators are the starting point to further consolidate the basis of budget performance management. On the one hand, the establishment of the "1+N" system system, which is basically built in 2022 with the "Implementation Opinions" as the core, covering government budgets, departments and unit budgets, policies and project budgets, throughout the performance management of the past, events, and afterwards The "1+N" system of the process helps all levels and departments at all levels to solidify the concept of performance, master the method of performance preparation, and ensure that the management of various aspects of various fields can be dependent on, regulated Institutional foundation. On the other hand, build a "3+X" indicator system. In accordance with the principles of "clearing, refining quantification, reasonable and feasible, corresponding matching, and dynamic adjustment", the overall department, transfer payment and project expenditure are divided. The commonality and personality performance indicators system in the industry, division areas, and gradually promoting and applied to cities and counties.

Outstanding mechanism, promote the deep integration of "3+2+1"

Initially establish a full -process budget performance management chain, and further refine work measures around shortcomings, strong weaknesses, and quality of quality, strictly implement "no performance targets and do not arrange budgets", rely on the "three sections, two levels integrated integration, "In -depth integration, the performance management penetrates the entire process of budget management, and effectively improves the integration efficiency of" 1+1 & 2 ".

Cover the three stages of advance, in the event, and afterwards to achieve the integration of the life cycle. Earlier, strengthen performance assessment, and use the results of performance evaluation as a necessary condition for the application budget. The Jiangxi Provincial Department of Finance will review the evaluation results of the competent authority, and carry out fiscal performance evaluation of major policies (projects) and department budget projects as needed. The review and evaluation results are a necessary basis for budget arrangements to enhance the science of decision -making. In the matter, do real performance monitoring, refine the focus of performance monitoring, use the monitoring results for the budget adjustment of the year, and linked to the next year's budget arrangement to enhance the effectiveness of the budget execution. After the incident, the performance evaluation and quality are expanded, and the department's budget project expenditure, the overall expenditure of the department, and the provincial transfer payment performance self -assessment were fully covered. Work quality.

Strict performance compilation and application of two "pass" to achieve the integration of goals and results. Strictly compiled the performance targets, and do not enter the project library for projects that have not prepared performance targets or performance targets, lack of performance indicators, etc., and shall not arrange budgets to enhance the accuracy of budget arrangements. The application of strict performance results, actively promote the presence of the results of the performance evaluation before the establishment of major projects, the performance target setting is linked to the budget preparation, performance monitoring, performance evaluation, performance assessment results and budget arrangements and optimization expenditure structures, enhance budgets Management binding power.

Improve the integrated system and realize information fusion. The performance management system is embedded in the budget management integration system, improves the management functions of intelligent tracking and questioning, early warning, and analysis and summary, and integrates the entire process of budget management such as budget declaration, compilation, approval, execution, final accounts, and supervision.

Hard constraint, compact "internal+outside" management responsibility

Through the combination of internal and external internal and external, highlighting internal management and external supervision, forcing departments from all over the country to further compact the main responsibility of budget performance management, accept social supervision, strengthen accountability and accountability, and let performance really grow "teeth". Internal, strictly evaluate accountability. Financial departments at all levels evaluate the budget performance management of the budget departments and lower -level financial departments at the level, and establish and improve the reporting system for assessment results. If the budget performance management work is not effective or fraudulent in the supervision, audit, and management, it is necessary to order correction; the responsible person who is seriously inefficient and cause major losses to use the financial funds and cause major losses shall be held accountable in accordance with laws and regulations. External, promote public supervision. The results of performance goals and performance evaluation are submitted to the Provincial People's Congress or the Standing Committee of the Provincial People's Congress to conduct a satisfaction evaluation of the Draft of the Performance Evaluation; the performance management work of the department is included in the audit scope; Performance management is normal and open.

(Source: Office of Jiangxi Provincial Department of Finance)

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