Shawan County And Town "on The Budget Management Of Three Public Expenses"

In 2012,the State Council required provincial governments to fully disclose the budget of the three public expenses within 2 years,since then,"the three public" expenses of governments at all levels formally and fully enters the public view.Therefore,it takes "the three public expenses" of Shawan Township(Town)as the entry point of the financial reform of the township(town).The paper takes the method of case study,based on the analysis on problems of management of "the three public Expenses" of Shawan Township(Town)in the fourth part,it finds that the main source of the problem lies in aspects of system,knowledge popularization,technology supervision,external negative stimulus,extensive management and financial personnel:(1).For system,at present it lacks detailed leader accountability system,which is not enough to draw leaders' attention;county-level and higher governments lack guidance on policy and system of how to increase income for township(town)while striving to carry out the policy of reducing expenditure;meanwhile,public institutions with right of management accept the dual administration from the local police station and township(town),which squeezes operating income,capital expense and "the three public expenses".(2)As for knowledge popularization,firstly,the leaders lack respect to financial law,know little about finance work but fully intervene;few non-financial personnel in government almost have financial knowledge and will to learn,while financial personnel of township relay on experience and have no strong will of active study.(3)As for technology supervision,Shawan Township's finance has realized integrated financial system software(online edition)connected to the autonomous region in software technology,however,departments of audit,discipline inspection,organization and performance have not made the best of the technical resource of the software for supervision.At the same time,the main sites of the three public consumption are not connected to corresponding supervision software to be supervised,so at present it basically belongs to manual supervision,which wastes time and energy,and the action is delayed.(4)As for external negative stimulus,it lies in the public's(including media)single interpretation of "the three public expenses",which pushes "the three public expenses" to the the teeth of the storm to some extent,the township(town)is the lowest unit of government.(5)The management on the three public expenses at present is still extensive,and the three public consumption lacks exampling definition,the disclosure lacks normative module,normal expenses for government operation is regarded to occupy fund of construction of people's livelihood,and all the three public expenses are required to reduce but not to increase without distinguishment.Extensive management leads to countermeasures under policy,which can not achieve the original intention of the management.(6)Financial personnel of township(town)are the front-line personnel to handle fund and finance after the three public consumption,however,due to problem left over by history,under insufficient supplement of new employees,the post mobility is further weakened,which makes the professional skill of the financial personnel of the township not able to advance with the times.After analysis,combined with domestic and foreign information of third part,the following suggestion s have been given in Part Five:(1)Shawan County shall standardize and perfect the relevant management system of township(town)"three public expenses" immediately,firstly,county disciplinary committee shall t ake the lead to develop leading cadres accountability system to make accountability force specification;Sec ondly finance bureau shall take the lead to develop positive incentive system to encourage income creation,revitalize credit and debt and make fiscal revenue big;Thirdly,make a standard management on operating income of public institution to make operation accept supervision;(2)Ministry of organization shall take th e lead to strengthen popularization of relevant financial knowledge through Party school's training in rotatio n,the first thing is that the leadership shall study the law,understand finance and avoid punishment,second to improve financial knowledge of government personnel,clear away ignorance barrier on the road of stan dard management of township(town)"three public expenses";At the same time,pay attention to front line f inancial staff,including professional skill and textual interpretation and rule discovery,etc.of financial data to achieve advisory function of township(town)finance;3)Make use of modern information technology to monitor the usage of "three public expenses",including: discipline inspection and auditing department shal l make use of software to conduct dynamic contact with township(town);Treasury payment of finance bure au shall monitor abnormal and large amount consumption payment of " three public expenses" through limi t alarm;Develop the management software for " three public expenses" consumption,manage " three publi c expenses" of township(town)government institution through behavior of goods and services provided by merchants;(4)Make a multidimensional evaluation and total amount control of "three public " expenses: int roduce social stability,economic development and human happiness index into data evaluation,in accordan ce with the principle of total amount control,make a flexible management of township(town)"three public" expenses and make expense incoming and outgoing amount link up with work amount of government insti tution;(5)Make standard management of "three public " expenses: standardize the standard of consumption according to number of leading cadres equipped for each township(town)and illustrate and list the categor y of "three public " expenses in details;Standardize public opened data table,explanatory note and template s of relevant attachments of "three public " expenses;Promote the social supervision through making identif ication at "three public " consumption places;Select two to four townships(towns)to put forward the perfor mance management pilot work of township(town)"three public " expenses;(6)Strengthen matching degree between post and professional staff;First,certificate of accounting profession shall be regarded as the basic condition for the post;Second is to establish the personnel system of equal pay for equal work for financial staff employed by township(town)finance itself;Third,allocate personnel according to manning quotas ch ecked and ratified by township(town)finance,so as to ensure the frequency for position shift of AB Post.