Study On The Reasons And Countermeasures For The Lag Of Financial Budget Implementation

The implementation of fiscal expenditure budget is one of the direct means and important tools for the national public management department to implement and promote relevant policies,implement macro-control and adjust the overall needs of society.It is the terminal link of macro-control and the implementation of various policies and measures.Whether the implementation of fiscal expenditure budget is smooth can directly reflect the level of government governance and government performance management,and will also affect the supply of social public goods.From the report of the 18 th CPC National Congress,the Third Plenary Session of the18 th CPC Central Committee and the report of the 19 th CPC National Congress,as well as the notice on strengthening local budget implementation management and accelerating expenditure progress issued by the Ministry of Finance(Cai Yu [2018] No.65)and other relevant documents,it can be seen that the central government attaches great importance to accelerating expenditure budget implementation progress of local governments at all levels.G Province has taken a number of measures to speed up the implementation of expenditure budget in recent years.However,the problems of "emphasizing distribution and neglecting management" and "emphasizing use and neglecting performance" still exist.The timeliness and balance of expenditure need to be improved.The use of funds for some projects is not timely and the management is not standardized,and the expected performance has not been achieved.Against this background,from 2016 to 2021,the special funds for human society in G Province will be 2.393 billion yuan,2.245 billion yuan,2.723 billion yuan,3.137 billion yuan,3.229 billion yuan and 3.318 billion yuan,respectively.In the context of the continuous increase of the overall fund scale of the special funds for human resources and social security in G Province,in order to improve the implementation progress of the special funds and strive to improve the performance of the special funds,the Department of Human Resources and Social Security of G Province began to report the implementation progress of the special funds for human resources and social security on a regular basis in the second quarter of 2018,and strengthened supervision over the units and projects with slow budget implementation progress,overcoming many difficulties such as large stock funds,many key projects,and many approval procedures,Greatly improve the implementation progress.In 2021,the progress of special funds for people’s cooperatives in the province will reach 89.9%,an increase of 16.3 percentage points over 73.6% in 2019,creating a new historical high under difficult circumstances.Taking the implementation of special funds for human resources and social security in Q City as an example,based on the study of relevant concepts of budget implementation and special funds in the early literature study,and taking the new public management theory as an analysis tool,this paper considers how to better strengthen the allocation of financial funds,other public goods and public resources from the two aspects of system and control Through the collection of government public data and special fund data of G human resources and social security agency,this paper analyzes the lag in the implementation progress of various special funds,and then extracts the common reasons for the lag in the implementation progress of special funds in various cities of G Province.It is recognized that the lag in the implementation of special funds is the increasing demand for public services,which urgently requires the further improvement of the level of government governance,It must not be a simple headache to cure the head and foot pain to cure the foot.To solve the problem of lagging implementation of special funds,we should not only address the symptoms and short-term improvement,but also address the root causes and long-term planning,and then explore corresponding solutions in combination with the new public management theory,including systematic improvement opinions,focusing on the last kilometer problem and the possible direction of further deepening reform.We hope to take this as the starting point to further improve the expenditure progress of government funds,Provide more and better public service products and give full play to the due benefits of government funds.