Extrabudgetary funds refer to those not included in the national financial system and financial systemnational budget, funds collected and disbursed by local departments, enterprises and institutions.It isState budget fundsIt has the characteristics of decentralization, legality and specificity.Extrabudgetary funds refer to the performance or agency of state organs, institutions and social organizationsgovernmental functions, collected, drawn and arranged for use in accordance with national laws, regulations and rules with legal effectFinancial funds。Ministry of Finance:“From January 1, 2011, all revenues managed by extra budgetary funds will be included in budget management. "[1]
Local financeVarious additional incomes disposed and relevant centralized funds;Various special funds held by state-owned enterprises and competent departments;Administrative institutionsSelf financing funds;The income of enterprises subordinate to the central and local competent departments that are not included in the budget;Laws and regulationsAdministrative charges, funds and additional income, etc;Administrative institutional fees approved by the State Council or provincial people's governments and their financial and planning (price) departments;Funds and additional income approved and established by the State Council and the Ministry of Finance;Centralized handover of funds by the subordinate units of the competent department;Township self financing and township government expenditureOverall fund;Other items not included in budget managementFinancial funds。Social security fundIn the state finance has not yet been establishedSocial security budgetBefore the system, it shall be managed according to the management system of extra budgetary funds,Earmarked。The financial department opens a unified special account in the bank forExtrabudgetary fund incomeAnd expenditure management.Department and unitExtrabudgetary incomeIt must be submitted to the same levelSpecial financial account,expenditureBy the financial department at the same levelExtrabudgetary fund income and expenditurePlan and unitFinancial revenue and expenditure planMake overall arrangements, allocate funds from the special financial account, and implementRevenue and expenditure management。Therefore, extra budgetary fund income also comes from fees, but it is extra budgetary fees.
Before 1993, China's extra budgetary funds included various special funds centralized by state-owned enterprises and their competent departments, and extra budgetary funds managed by local and central competent departments.along withBudget management systemAfter 1993, with the deepening and improvement of reformExtrabudgetary incomeHas been adjusted to haveLegal person property rightsThe funds concentrated by the enterprises and their competent departments ofExtrabudgetary fund incomeItems only includeAdministrative chargesandLocal fiscal revenueTwo items;Since 1996, the power construction fundRailway construction fundIsocenterGovernment funds(Fees) shall be included in budget management, and self financingOverall fund;Since 1997, local fiscal revenue has been abolished and increasedGovernment fund incomeIncome of state-owned enterprises and competent departmentsOther income。Therefore, after 1997, the items of extra budgetary fund income include: administrative feesGovernment fund incomeTownship self raised overall funds, income from state-owned enterprises and competent departments and other income, mainly administrative fees, accounted for 69.4% of all non budgetary fund income in 2000.Extrabudgetary funds are mainly used forCapital construction expenditureUrban maintenance expenses, administrative expenses, township self financing and overall planning expenses, special expenses and other expenses, of which administrative expenses accounted for 63% in 2000.
Budget characteristics
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The nature of extrabudgetary funds determines that it has the following characteristics:
2. Specificity.From the historical development process of extra budgetary funds, in most cases, extra budgetary funds are set to ensure certain special expenditures.For example, the extra budgetary funds reserved by the city are used for urban maintenance, and road maintenance fees are used for road maintenance, etc.The new enterprise financial system stipulates that extra budgetary funds can be used as a whole without changing the nature of funds (accumulation and consumption or production and non production).
3. Dispersion.Extrabudgetary funds are a kind of non centralized funds, composed of various projectsAdministrative institutionsMastering the use separately is different fromBudget fundsA kind of non centralized fund.
features
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The essential characteristics of extra budgetary funds are:
(1) Obtained by virtue of the rights granted by the state or the national reputation;
(2) It can be collected only after being approved by the prescribed procedures (including the approval authority granted by the state to local governments and tax authorities);
(3) The income collected by the unit cannot be recorded as unit account (institutional income), but must be turned in according to regulationsSpecial financial account;
(4) Transferred back to the unit from the special financial accountFinancial funds, the unit can be recorded as business income according to regulations;
(5) For the use of extra budgetary funds of a unit, an income and expenditure plan must be prepared and implemented after approval according to the prescribed procedures;
(6) Revenue and expenditure of extra budgetary funds of the company must be includedComprehensive financial planAdministration.
In the past, the nature of extra budgetary funds was that the right to use and ownership of funds belonged to the unit. According to the spirit of the Decision, the nature of extra budgetary funds has undergone fundamental changes, breaking the management model of "two rights remain unchanged" in the past.The three ownership relationships of extra budgetary funds have been redefined, that is, the ownership belongs to the state, the control power belongs to the government, and the management power belongs to the finance.From "two rights unchanged" to "paying back money and rights" is a major change in the nature of extrabudgetary funds.
History and current situation
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At the beginning of the founding of New China, a highly centralized system of unified revenue and expenditure was implemented.get intoThe first five-year planAfter the period, in order to mobilize the enthusiasm of local governments, they began to put a part of the revenue within the original budget into extra budgetary management. The national financial funds began to be divided into two parts: intra budgetary and extra budgetary, which formed the special category of extra budgetary funds.During the ten-year turmoil, the extra budgetary funds expanded rapidly, and in 1976 they were equivalent to 35.5% of the budgetary revenues.
In 1979, China entered a new period of comprehensive structural reformLocal budgetIt has expanded the autonomy and delegated power to enterprises, so the growth of extra budgetary funds has exceeded any period, and has become an important feature and problem in economic operation. According to the caliber at that time, the growth and change of extra budgetary funds have the following four characteristics:
(1) Extrabudgetary funds grew too fast. In 1992, they increased by 11 times compared with 1978, equivalent to 97.7% of the budgetary revenue, which truly became the "second budget" of the country.
(2) The growth rate of foreign budgetary funds over the years exceeded the growth rate of GDP and budgetary revenue in the same year, resulting in serious dispersion of funds.
(3) In terms of the structure of extra budgetary funds, the extra budgetary funds managed by enterprises and competent departments have always dominated. In terms of the change trend in recent years,Administrative institutionsThe proportion of management increased rapidly,Local financeThe absolute number and proportion of the part under management decreased significantly.
(4) Due to lax management, financial discipline is lax, and the budget is changed from inside to outsideProduction fundsThe phenomenon of consumer funds and turning public into private has grown and spread.Therefore, the rapid growth of extrabudgetary funds has become an important reason for the low proportion of budgeted income in GDP, and also an important reason for the expansion of fixed asset investment and consumption funds at that time.
In order to implement the relevant provisions of the National People's Congress and the State Council, the Ministry of Finance has decided to incorporate all the revenues (excluding education fees) under the management of extra budgetary funds into the budget management from January 1, 2011.
statute
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In order to strengthen the management of extra budgetary funds, the State Council issued the Notice on Strengthening the Management of Extra budgetary Funds (hereinafter referred to as the "Notice") in 1986, requiring the standardized management of extra budgetary funds. Accordingly, governments at all levels and financial departments have successively implemented "plan management, financial approval, special account storage,Banking supervisionManagement measures of.However, over the past decadeEconomic system reformAnd the distribution pattern of social financial resourceseconomic activityGreat changes have taken place. The original management system of extra budgetary funds can no longer fully meet the needs of market economy development and government macro-control, nor can it guarantee the requirements of preventing corruption and building a clean government. The problems in the management of extra budgetary funds are becoming increasingly prominent.
In response to the problems existing in the system and management of extrabudgetary funds, the State Council issued the Decision on Strengthening the Management of Extrabudgetary Funds (hereinafter referred to as the Decision) in July 1996, which systematically stipulates the policies and measures for the management of extrabudgetary funds, points out the direction of the management of extrabudgetary funds, and marks a new stage in the management of extrabudgetary funds in China.
Compared with the Notice in 1986, the Decision has made substantial breakthroughs in both the breadth and depth of management.It is mainly manifested in:
(1) From the perspective of long-term development and overall management mode, it is proposed to strengthen the management of extra budgetary funds, which is not to expand its scale, but ultimately to be fully included in the budget management.
(2) In terms of the nature of extra budgetary funds, it is clearly stipulated that extra budgetary funds are national financial funds, not self owned funds of departments and units, and must be included in financial management.
(3) In terms of the management method of extra budgetary funds, it is required to change the previous management method of departments and units for self collection and self expenditure, and to refer toBudget fundsManagement mode, establish the budget and final account system of extra budgetary funds.
(4) In terms of the relationship between the financial department and other departments, it is clearly stipulated that the financial department is the functional department for the management of extra budgetary funds. The financial department should actively do a good job in various services and allocate extra budgetary funds in a timely manner.
(5) OnSocial security fundIn terms of management measures, it is proposed that the social security fund should be establishedSocial security budgetPreviously, it was temporarily managed according to the management method of extra budgetary funds.
In order to implement the above Decision, the Ministry of Finance has formulated the Implementation Measures for the Management of Extrabudgetary Funds, the Interim Provisions on the Management of the Central Extrabudgetary Funds Special Financial Account and other supporting documents. At the same time《Financial Rules of Public Institutions》Provisions on financial management of extra budgetary funds have also been added.
All extra budgetary funds are included in budget management
According to the relevant requirements of the Notice of the Ministry of Finance on Including the Revenue Managed by Extrabudgetary Funds into the Budget Management (Cai Yu [2010] No. 88), from 2011, except for education feesManagement of special financial accountOther extra budgetary funds are all included in budget management.This means that since 2011, extra budgetary funds have become history, and financial management has entered a new stage of comprehensive and integrated budget management.
(1) It is of great significance that all extra budgetary funds are included in budget management.
All extra budgetary funds are included in the budget management, which will change the status of decentralized management and storage of funds in the past, make all revenue and expenditure activities an organic and unified whole, and further enhanceExtrabudgetary fund income and expenditureThe transparency of activities makes the whole process of extra budgetary fund income and expenditure under the supervision of the National People's Congress, and earnestly achieves standardized management and legal financing;All revenue and expenditure activities of the unit are implemented in accordance with the budget approved by the National People's Congress, which will further standardize the performance of the unit's duties, improve the level of management services, and have great significance in preventing corruption from the source;All extra budgetary funds are included in the budget management, which will further improve the scientific and refined level of financial management, and promote the establishment of public financial budgetbudget for state-owned assets、budget for government-managed fundsandSocial security budgetAn organically linked government budget system.
(2) All extra budgetary funds are included in budget management, which improves the level of financing according to law.
After all the extra budgetary funds of each unit are included in the budget management, the financial department requires that the annual departmental budget should be prepared in strict accordance with《Budget Law of the People's Republic of China》And other relevant laws and regulations according to the functional scope of the department and relevant standards;Once the budget is approved by the People's Congress, it has legal effect. In the implementation of the annual budget, we should strictly follow the budget procedures, collect all revenues in full and in time, scientifically and reasonably arrange the corresponding expenditures, and not arbitrarily add or change the budget, which will damage the authority and seriousness of the budget.AllFinancial fundsThe arrangements are under the supervision of the National People's Congress, which has improved the transparency of financial management and the level of financing according to law.
New management measures
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1. Redefining the nature and scope of extrabudgetary funds
The Decision clearly stipulates that extra budgetary funds refer to the performance or agency of state organs, public institutions and social organizationsgovernmental functions, collected, drawn and arranged for use in accordance with national laws, regulations and rules with legal effectFinancial funds。The following provisions are clearly made: various funds (including after tax retained profits) withdrawn by state-owned enterprises will no longer be managed as extra budgetary funds;Local financeAll taxes and surcharges collected by departments according to national regulations shall be regarded as local financeFixed incomeAfter being uniformly included in the local financial budget, it will no longer be included in the management scope of extra budgetary funds;The business service income obtained by public institutions and social organizations through the market that does not reflect the functions of the government will not be managed as extra budgetary funds, but will be taxed according to law;Township self raised funds and townshipOverall fundIt is clearly included in the management of extra budgetary funds.
2. Some extra budgetary funds are included in budget management
In order to improve the financial budget distribution system and ensure thatnational budgetThe new measures stipulate that, since 1996, government funds or fees obtained by the central government through government power and of a "quasi" tax nature to a certain extent will be included in the budget managementEarmarked, can not be used for other purposes, nor can it be used forbalanced budget。
In order to control the expanding scale of extra budgetary funds, the Decision reiterated the management provisions on the approval authority of administrative charges (funds). All departments and units must set up charge (funds) projects according to the specified approval authority, and shall not exceed their authority to charge and establish funds. Otherwise, it will be treated as arbitrary charges.
First of all, all departments and units should prepare plans and final accounts for the revenue and expenditure of extra budgetary funds according to regulations and submit them to the financial department for approval.Secondly, the financial department should set up in the bankSpecial financial account for extra budgetary funds, ImplementationRevenue and expenditure managementThat is, all departments and unitsExtrabudgetary fund incomeIt shall be paid into the special financial account, and the expenditure shall be arranged and used by each department and unit according to the specified purpose. The financial department shall allocate funds from the special account according to the extra budgetary fund income and expenditure plan.
5. Strictly stipulate the use scope of extra budgetary funds
Funds and fees dedicated to public works and utilities and othersSpecial funds, according to the plan and specified useEarmarked, the funds shall be allocated by stages after the review of the financial department;Expenditures for wages, bonuses, subsidies, allowances and benefits must strictly comply with the items, scope and standards approved by the financial department;Expenditures used for investment in fixed assets should be established according to national regulations and included inNational Fixed Assets Investment PlanAnd shall be allocated by stages according to the national investment plan and project progress determined by the planning department;Expenditures for purchasing special controlled commodities shall be reported to the financial department for review and approval, and the approval procedures for controlled purchases shall be handled according to national regulations.