Study On Supervision Problems Of Departmental Budget In Heilongjiang Province

According to the report of the Eighteen CPC National Congress, China should deepen the reform of the fiscal and taxation systems, put forth effort to propel the supervision on fiscal budget and the transformation of Commissioners Office work, embed the Commissioners Office operation into main fiscal operations, and strengthen the supervision on the whole process of compiling and executing fiscal budget. On the one hand, the full coverage of the supervision scope and process should be achieved; on the other hand, make the focal points stand out, lay emphasis on substantial results, improve the management mechanism, and standardize the working procedures. They play a positive role in promoting the reform of the financial system and standardizing the supervision on the departmental budget. In 2015, the supervision work of department budget in Heilongjiang Province, in principle, is implemented in accordance with the requirements of the full coverage of the central budget units at all levels in the territory and all the central fiscal funds, and the complete coverage of departmental budget management process. On this basis, carry out the key supervision on some units and items, and it has got remarkable achievements. Heilongjiang Province comprehensively implements the spirit of the Eighteen CPC National Congress, and the Third and Fourth Plenary Sessions of the Eighteenth Central Committee, fully implements the important strategic deployments of the provincial Party committee, effectively performs its duty according to law centering on the center work of the whole province and plays a proper role in promoting our province to comprehensively deepen the reform, accelerating the legal construction of Heilongjiang Province, and maintaining the stable and healthy development of the economic society.In the study of the current situation of the supervision on the department budget in Heilongjiang Province, through the demarcation of the concepts of departmental budget and departmental budget supervision, considering the research status at home and abroad, put forward the policy theory basis which is beneficial to the implementation of the departmental budget supervision; through the elaboration and analysis of the current situation of departmental budget supervision, carry out the theoretical and empirical analysis on the present situation of departmental budget supervision, find out the problems influencing the implementation of the departmental budget supervision, such as the lack of departmental budget supervision legal basis, the weakening of the strength on implementation and supervision, the absence of supervision working system, and the lack of the professional supervisory personnel, etc.I draw on the departmental budget supervision experience of America, Britain, Germany, and China's Liaoning Province, Sichuan Province, Beijing and other related provinces and cities, and I put forward the corresponding measures of strengthening the departmental budget management in Heilongjiang Province, including perfecting the legal system of the departmental budget supervision, improving the strength on the supervision and examination of departmental budget, intensifying the departmental budget supervision system, and boosting the team construction of departmental budget supervision personnel. Put forward the reasonable suggestions for the implementation of the departmental budget supervision in Heilongjiang Province in terms of laws and regulations, implementation strength, system construction and personnel team construction:in the aspect of laws and regulations, refine the legal system of departmental budget supervision, strengthen the punishment mechanism of the problems of departmental budget supervision, and scientize the procedures and methods of departmental budget supervision work, etc.; in the aspect of implementation strength, strengthen the supervision on the implementation process of departmental budget, strengthen the examination and supervision on the key projects of the government, and strengthen the examination and supervision on departmental budget adjustment, etc.; in the aspect of system construction, perfect the examination system of departmental budget supervision, set up the mechanism of departmental budget supervision and examination, and improve the performance management system of departmental budget, etc.; in the aspect of personnel team construction, increase the proportion of full-time members of departmental budget supervision, promote the professionalization of the members in departmental budget supervision organization, set up the expert consultancy organization of departmental budget supervision, and carry out the special training work of departmental budget supervision, etc.