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随着财政管理改革的不断深入,原来隐藏在预算部门和单位的支出进度缓慢问题逐渐凸显,引起各方关注。这既是财政改革取得的成效,也是进一步强化预算执行的难题。如何有效地解决支出进度缓慢问题,充分发挥财政资金的使用效益,本文拟作一些分析并提出建议。一、支出预算执行中存在的问题及原因(一)2006年支出预算执行中存在的问题。2006年,海南省虽然完成了省本级地方财政支出任务,但是支出预算执行中仍然存在一定的问题。一是支出进度总体偏慢。年终,实际支出只完成预算的87.9%,结余指标列支后,才完成预算的102.2%。。二是支出均衡性差。1-10月的月平均支出为5.2%,各月当月支出都没有达到平均支出进度。十二月份的支出完成数占年度预算的41.5%。三是预算单位结余结转指标过大。年底预算单位当年结余指标结转9.5亿元,占当年支出预算的14.2%,加上历年结余指标共11亿元。(二)造成上述问题的主要原因:(1)预算指标下达
With the continuous deepening of the reform of financial management, the problem of slow progress of spending originally hidden in the budget departments and units has gradually become prominent and has drawn the attention of all parties. This is not only the result of the fiscal reform but also the problem of further strengthening the implementation of the budget. How to effectively solve the problem of slow progress in spending, give full play to the use of financial capital efficiency, this paper to make some analysis and make recommendations. First, the expenditure budget implementation problems and causes (A) 2006 expenditure budget implementation problems. Although Hainan Province completed the task of local financial expenditure at the provincial level in 2006, some problems still remain in the implementation of expenditure budget. First, overall spending schedule is slow. At the year-end, actual expenditures only completed 87.9% of the budget, with only 102.2% of the budget completed after the balance indicator was disbursed. . Second, the balance of payments is poor. From January to October, the average monthly expenditure was 5.2%, and each month’s monthly expenditure did not reach the average expenditure rate. December’s expenditures accounted for 41.5% of the annual budget. Third, the budget unit balance carry-over target is too large. At the end of the year, the balance indicator of the budget unit carried a carry-over of 950 million yuan, accounting for 14.2% of the expenditure budget for the year. In addition, the balance of the previous year’s indicators totaled 1.1 billion yuan. (B) the main reasons for the above problems: (1) budget targets issued