Corporate management institution government procurement budget management countermeasures

Wen | Ren Ying

Enterprise management institutions are a very special form of public institutions in my country. Under the premise of adhering to the nature of public institutions, in order to improve the social benefits and economic benefits of the unit, the unit adopts an enterprise management model. Therefore, the enterprise management institution has both the nature of the cause and the enterprise. The financial accounting of enterprise management institutions generally adopts corporate accounting standards. At the same time, according to the scope of the scope of application of the "Government Procurement Law", in view of the identity of the institution and the fact that the use of fiscal funds procurement, corporate management business The unit must implement the government procurement law, but due to the characteristics of corporate management, there are many problems with its government procurement process in practice. Combining the practice of government procurement management work, the author believes that the root cause of most problems is often because the government procurement budget management of enterprise management institutions is extensive and the implementation is not strict.

The first is that there is no comprehensive preparation of government procurement budgets, and there are omissions in budget preparation.

Most of the institutions of enterprise management institutions belong to the fiscal difference in public institutions generally have a certain amount of relatively stable operating income. For operating income that cannot make up for operating expenditures, most of them have national financial allocation subsidies. Therefore, in terms of income, the funding sources of enterprise management institutions are not only one. It has pure financial appropriations and its own operating income, and may also have investment income of its subordinate enterprises to pay profit.

Over the years, the person in charge of some enterprise management institutions has a wrong understanding of the subject, funds, and scope of government procurement. It is believed that in the above -mentioned sources of funds, only the purchase of financial allocation needs to implement the government procurement law. Self -funded funds do not need to implement the government procurement method. This part can be compatible with corporate management, and the unit decides the method and content of the procurement by themselves. This wrong understanding is the source of incomplete government procurement budget and the root cause of omissions. Some units have never prepared government procurement budgets in budget preparation for many years, and only replaced government procurement budgets in the form of project budgets.

According to the "Regulations on the Implementation of the Government Procurement Law", the financial funds referred to in the government procurement law refers to the funds incorporated into budget management. The full caliber must be included in the budget management. Therefore, all funds of enterprise management institutions are fiscal funds. Regardless of the source of funds used, government procurement budget must be prepared when conducting government procurement activities.

Second, government procurement budget preparation and low accuracy.

According to the government procurement law, bidding and bidding for government procurement projects shall be bidding and bidding law instead of government procurement law specifications. Therefore, in practice, government procurement mainly involves cargo, service projects, and engineering projects that are not bidded. Among them, cargo and service projects account for the vast majority of government procurement.

In terms of the fineness of budget preparation, relatively speaking, most of the engineering projects adopt the method of compiling budgets for the method of pricing of the project quantity list. Out, its accuracy and science are high. The government's procurement of goods and service projects has no unified budget preparation method. During the budget preparation process, "patting the head" and the phenomenon of experience are very prominent. Essence This has led to the emergence of any changes and additional budgets after entering the procurement implementation session. The final procurement budget is very different from the highest bidding limit for the bidding bidding link, and the government procurement budget has not achieved hard constraints.

Third, government procurement budgets are decoupled from final accounts, and government procurement performance evaluations are in form.

At present, government procurement budgets have not been organically unified with government procurement final accounts. In contrast, there is already a relatively complete system in my country's infrastructure projects. The investment project investment estimate, design estimates, construction drawing budget, financial settlement, and completion final accounts are collectively called the "five calculations" of construction projects. The completion decision is the most important part of it.

On the other hand, the design of the mechanism of the integration of budget and final accounts is not perfect. At present, the correlation between the two is not great. Most of the final accounts are only the implementation of the contract. Most of the performance evaluation is in the form. Essence

In response to the above problems and combined with the actual work, the author recommends improving the government procurement system and mechanism of enterprise management institutions from the following aspects:

First, it is equipped with special procurement agencies and government procurement managers to vigorously promote comprehensive budget management of government procurement.

At present, all public institutions in my country generally have positions with full -time preparation and review budgets, but most of them do not have special agencies and personnel who are engaged in procurement. Many procurement projects of these units are directly completed by the business department commissioned by the procurement center or other social agencies. Almost all of the entire government procurement process is organized and implemented by the personnel of the business department. Judging from the budget preparation of these projects, projects with direct guarantee of fiscal funds are generally slightly better. Generally, government procurement budgets have been prepared during the application, but most of the application of financial funds is also directly responsible for the business department; The procurement of self -raised methods has not been prepared for government procurement budgets.

In order to solve the problem of omissions of an anarchy for procurement budget or government procurement budget, and further strengthening internal control, an important and effective method is to set up specialized institutions and equipped special personnel. It is recommended that all units set up special posts according to the actual situation: the government procurement amount is large and compiled, and the special government procurement department should set up a special government procurement department to be responsible for government procurement. Those who have no above conditions should also be equipped with special personnel to engage in government procurement management. The government procurement department shall formulate a special government procurement budget guide with the financial department, and incorporate government procurement budget into a comprehensive budget management. As an important part of the department's budget, the government procurement budget is approved by reporting the highest decision -making agency of the unit each year. If the financial department has regulations, the government procurement budget should be reported to the financial department at the same time. Government procurement comprehensive budget management requires business departments, procurement departments, finance departments, audit departments, etc. to participate in the preparation and review of government procurement budgets. In principle, the business department should prepare budgets. The budget will be reviewed, and the decision -making level and the financial department for approval after the budget review is completed.

The second is to closely combine the management of government procurement budget with the management of procurement needs to increase the accuracy of budget preparation.

In 2021, the Ministry of Finance formulated and issued the "Administrative Measures for Government Procurement Requirements", which requested that the purchaser to carry out various tasks management of procurement demand in accordance with regulations, and is responsible for the legality, compliance, and rationality of procurement demand and procurement implementation plan. According to the requirements of the Ministry of Finance, the procurement demand includes technical needs and business needs, and in Article 7, the procurement demand shall be determined in accordance with the department budget (project project budget).

However, the author found in actual work that in the process of government procurement budget application, it is difficult to determine the accurate amount of the budget. At present, the project approved by the Development and Reform Commission has more detailed regulations on how to determine how to determine the investment estimate during the project proposal and feasibility study report stage, which is relatively accurate. The enterprise management institutions do not need to perform the national project approval procedures with self -raised funds, and they can only be established in the unit. Many public institutions do not have as strict establishment specifications as state projects, and there are no systems for establishing projects. Due to the lack of preliminary demonstration and research, the accuracy of government procurement project budgets is generally not high.

Strictly determine the project needs in accordance with the "Administrative Measures for Government Procurement Requirements", and determine the budget of the project through demand survey and other methods. It is an important method to increase the accuracy of the project budget. If necessary, it can also be evaluated by the procurement department or the financial department to evaluate the demand for the project, and then approve the price, thereby increasing the accuracy of the project budget preparation.

The third is to regulate the implementation of government procurement budgets and improve the internal government procurement budget supervision and performance assessment system.

The implementation of the government procurement budget should be closely combined with the acceptance and evaluation of the purchased products and services. Enterprise management institutions shall establish a post -procurement evaluation mechanism within the unit, and a joint acceptance team such as the procurement department, business department and audit department and other departments shall be composed of procurement acceptance. For products and services with high professional requirements, third -party tests can be entrusted to conduct professional tests. At the same time, the acceptance of products and services and future use should be used as an important basis for budget execution and performance evaluation.

In addition, the budget execution supervision system should be improved, and the implementation rate of government procurement budget should be enhanced through the internal and external supervision of public institutions. The Ministry of Finance issued the "Notice on the Public Work of Government Procurement Intent" in 2020, which clearly required the purchase intention to be disclosed to the society. Publicly disclosed the society one month before the purchase. To some extent, the public intention of procurement has put forward higher requirements for improving the level of government procurement budget preparation. In addition, the disciplinary mechanism should be introduced to the situation of poor budget execution and raids and spending money to force government procurement budget preparation to be further standardized and scientific.

With the continuous deepening of the government procurement system and the reform of the institution system, the importance of government procurement budget management on enterprise management institutions is becoming more and more prominent. Based on this, corporate management institutions should keep pace with the times, take government procurement budget as an important part of budget management, and improve the use of government procurement funds by strengthening budget management, protect the country, public interests and the legitimate rights and interests of units. Promote the construction of integrity.

(The author is a senior practitioner of the financial system of public institutions)

(This article published in "China Economic Weekly", No. 14, 2022)

The cover of "China Economic Weekly" in the 14th of 2022

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