Meng Fangeng.
Since the beginning of this year, the Finance Bureau of Zhangqiu District, Jinan City, has comprehensively implemented the reform of cost budget performance management in the whole district by promoting the quality and efficiency of performance management, compacting performance responsibilities, highlighting cost-effectiveness, and strengthening budget cost control, and the reform of cost budget performance management has been steadily promoted.
Improve the mechanism and consolidate the foundation of cost performance management. The Finance Bureau of Zhangqiu District took the lead in the overall planning of cost budget performance management, issued the "Notice and Implementation Plan for Cost Budget Performance Management", clarified the scope and focus of cost performance management, hardened responsibility constraints, established and improved the working mechanism of unit cost control of departments, and included the reform of cost budget performance management into the comprehensive performance appraisal of high-quality development in the district to ensure that the reform is comprehensively promoted.
Fully implement cost budget performance analysis. All budget items of the department are included in the scope of cost budget performance analysis, and the cost performance management threshold is moved forward. In the "two-up" link of departmental budget preparation in 2024, before the project declaration and warehousing of all departments and units, a comprehensive cost-benefit analysis will be carried out, the project cost calculation will be refined, the budget preparation process will be displayed, the budget cost composition will be further consolidated, and the scientificity and accuracy of budget arrangement will be improved.
Strengthen pre-event cost estimation. First of all, pre-evaluation strengthens cost control. The content of cost-benefit analysis is added to the declaration of new projects of various departments and units, and the cost composition and calculation basis are fully demonstratedThe District Finance Bureau conducts a cost performance review of the warehousing projects and determines the amount of budget arrangement. Secondly, the cost target should be scientifically compiled. In 2024, the departmental budget will scientifically set cost performance targets, adjust and upgrade cost indicators to first-level indicators, and refine cost indicators from economic costs and social costs.
Strict implementation of cost control. First of all, strengthen the monitoring of performance operation. Incorporate the completion of cost indicators into the 2023 project performance monitoring, and reasonably adjust the budget arrangement. Second, strengthen the evaluation of budget performance. In the final account process, the 2023 performance evaluation will take cost control as an important part of the performance evaluation, and comprehensively analyze the cost composition of the project. In addition, the application of performance results should be strengthened. The results of cost budget performance management are linked to the budget arrangement, and a closed-loop of cost budget performance management is established.
Promote the construction of a standard system. First, a cost-benefit analysis of the focus areas should be carried out. Zhangqiu District comprehensively promotes the construction of cost budget performance management system and cost indicator system, completes 5 cost-benefit analysis projects in 2023, and formulates 6 cost expenditure standards. Secondly, the application of cost standard results should be strengthened. It is used in the annual budget arrangement, forming the project cost quota standard, determining the financial expenditure quota standard, and providing a standard basis for the annual budgetIt is applied to project management, strengthen internal control management, improve the level of project fund management, strengthen financial management, standardize the use of funds and accounting;Consolidate the standard cost of the budget and dynamically optimize the cost budget management mode.
In the next step, the Finance Bureau of Zhangqiu District will actively explore the reform path, focus on improving the working mechanism, consolidate responsibilities, strengthen applications, accelerate the construction of a closed-loop of cost budget performance management in the "five links", ensure the implementation of the reform of cost budget performance management, promote the realization of cost saving and efficiency increase of financial funds, and help the high-quality development of the financial economy.