Haizheng Financial Comment ｜ "Physical Examination" in Shandong's fiscal revenue and expenditure in 2021. Why are these aspects focusing on auditing?

On July 27, Shandong's 2021 provincial budget implementation and other fiscal revenue and expenditure audits were released, and a "medical examination report" was issued for the province. The report shows that Shandong has further promoted the reform of fiscal and taxation, and the implementation of the provincial budget is generally good, providing a strong guarantee for the achievement of economic stability, and also found that some fiscal funds have not effectively revitalized.

In the context of the economy facing multiple uncertainty and unstable factors, the audit, as the department of economic supervision, focuses on the eight aspects of provincial budget execution, special fund performance management, people's livelihood projects and funds, and key project construction. The key "cure and disease prevention".

Facing the complex and changing economic situation, the "cockpit" role of fiscal funds is further prominent. To make good use of fiscal funds, you need to spend money on the "blade". The audit work report shows that Shandong audit organs focus on the situation of zero -based budget management and budget preparation, etc., revealing that some departmental units' expenditure standards are disconnected from budget preparation, and they have not reasonably determined the scale of expenditure in accordance with the changes in the situation such as the epidemic situation. Waiting for the problem, this is to start from the root, put strict expenditure, and effectively improve the efficiency of fiscal capital.

At the same time, Shandong strives to revitalize the financial stock funds, that is, the funds that remain on the fiscal account that have not been performed in accordance with the fiscal budget. This year's audit focus on the focus of fiscal resources, reflects the incomplete mechanism of financial resources, inadequate management of departmental unit income, and not active use of some fiscal funds, and urge rectification Local financial pressure.

In order to promote the high -quality development of the economy and society, Shandong has concentrated on a package of policy measures in the past two years, so that the policy should be implemented as soon as possible without the supervision of audit supervision. For example, in terms of the implementation of talent policies, Shandong focuses on auditing investigations on the implementation of talent policy and fund performance of 9 provincial universities since 2018. In general, colleges and universities have achieved significant results in reforming the reform of the talent system and the transformation of scientific and technological achievements, but there are also problems such as the introduction of talents and discipline construction, unsatisfied talent introduction treatment, and irregularity of talent management and use of talents. In response to the problems, the provincial education department organizes the province's universities to carry out system rectification and self -examination and self -correction, which will create a good environment for talents to better innovate and entrepreneurship.

Protecting and improving people's livelihood has an important role in the stable economic development. Employment is the largest people's livelihood. At present, employment is facing new challenges and new challenges. In the first half of this year, Shandong carried out audit surveys of the province's employment priority policy, and focused on the management and use of employment subsidy funds, vocational skills improvement special funds and unemployment insurance funds. The problem of low funding use and other issues, promoting funds to allocate 4.405 million yuan, recovering illegal regulations and enjoying subsidy funds of 3.2959 million yuan, which is an important manifestation of Shandong's audit force to stabilize employment "basic". Through stable employment, Shandong strives to stabilize various market entities, stabilize production and circulation, stabilize the industrial chain supply chain, and keep the economy sufficient toughness and motivation.

To enhance the well -being of people's livelihood, it is necessary to further block, sparse pain, and dispel blind spots to solve the "urgency and sorrow" of the masses. In response to the impact of the lives of some difficult people, from December 2021 to January 2022, Shandong audit organs audited the implementation of the rescue subsidy funds and related policies of the people of difficulties in 7 cities and some counties (cities, districts). Continuously enhance the sense of happiness and gain of the masses, and answer the people's livelihood test papers under the epidemic.

The founding of the problem is only the "first half of the article" of the audit work. The performance of the audit effect is ultimately reflected in the rectification of the problem. In order to make a solid audit "the second half of the article", Shandong draws a list of problems, task lists, and liability lists, and delineates the red line, and is also exploring new measures to ensure rectification. For example, if the audit rectification and interview system is generally implemented in the province, if the rectification of rectification within the prescribed time limit, the failure to report the rectification results in time and cause adverse consequences and impact Become a "hard bar". It is believed that after Shandong "take medicine according to the prescription", the economy and society will also usher in a healthier and orderly development.

Reporter: Zhang Wenting

Planning: Qi Huaidong

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