三、扎实做好2020年财政改革与预算管理工作
III. Fiscal Reform and Budgetary Management in 2020 文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
（一）认真贯彻实施预算法。文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
1. Fully enforcing the Budget Law 文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
全面落实预算法要求，进一步强化预算约束，规范政府收支行为。深化预算管理制度改革，运用零基预算理念，打破支出固化格局，提高预算编制的科学性和准确性。依法依规组织财政收入，严格执行经本级人大批准的预算，严控预算调剂追加。迅速下达预算资金。强化预算执行动态监控，完善财政扶贫资金、国库集中支付资金、试点单位实有资金等资金监控机制。切实加强预算执行和财政资金安全管理。大力盘活财政存量资金，按规定及时收回长期沉淀资金，用于其他亟需资金支持的领域。严格执行预决算公开规定，推动预决算公开规范化、常态化、制度化，提高财政透明度，主动接受各方面监督。文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
We will ensure full compliance with the Budget Law, make budgets more binding, and introduce greater standardization in government revenue and expenditure actions. We will deepen reform of the budget management system, apply the concept of zero-based budgeting, break the ingrained pattern of government spending, and make budget compilation more scientific and accurate. Fiscal revenue will be collected in strict accordance with laws and regulations, budgets approved by people’s congresses at all levels will be faithfully executed, and adjustments and additions to budgets will be stringently controlled. Budgetary funds will be promptly released.文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
We will strengthen dynamic monitoring of budget execution, and improve mechanisms for monitoring government funds such as fiscal poverty alleviation funds, centralized treasury payments and funds in extra-budgetary accounts of institutions in trial programs. We will also strengthen security management of budget execution and government funds. We will redouble efforts to make good use of fiscal funds on hand and promptly recall funds that have long stayed unused in accordance with regulations and put them to use in other fields in urgent need of funding support. To improve transparency in public finance, we will strictly enforce regulations on the public release of budgets and final accounts, and work to make publishing more procedure-based, regularized, and institutionalized. We will also readily accept budget oversight from all sides.
（二）切实兜牢“三保”底线。
2. Protecting the three priorities of people’s basic wellbeing, payment of salaries, and normal government functioning
为保障基层政府正常履职和各项政策有效实施，中央财政在大幅增加对地方财力支持的同时，加强对地方财政运行跟踪分析，强化统一调度和监管，指导督促地方做实事前审核、事中监控、事后处置的“三保”预算管理工作机制，强化库款调度，建立完善“中央到省、省到市县”的监控机制。省级财政要切实承担起主体责任，加大对县级“三保”的投入力度，对各县“三保”预算重新梳理审核，确保“三保”预算足额安排，密切跟踪基层“三保”支出执行情况，针对风险地区提早制定应对预案。县级财政要全面落实保障责任，坚持“三保”支出在财政支出中的优先顺序，坚持国家标准的“三保”支出在“三保”支出中的优先顺序，做好预算安排和库款调度，防止“三保”出现问题。
To see that primary-level governments can function normally and effectively implement all policies, the central government will continue to sizably increase fiscal support to lower levels of government, while at the same time stepping up monitoring and analysis of local fiscal operations and strengthening unified coordination and regulation. The central finance authorities will guide and press local authorities to effectively enforce budgetary management mechanisms for pre-review, ongoing monitoring, and post-operational handling of matters to ensure they have adequate funding for the three priorities of people’s basic wellbeing, payment of salaries, and normal functioning; strengthen allocation of treasury funds; and establish a monitoring mechanism for fund allocations from central to provincial and provincial to city and county level governments.
Finance authorities at the provincial level must genuinely assume principal responsibility. They should allocate more funds to county-level governments to see they are able to meet the three priorities; review county-level government budgets to ensure fiscal outlays for the three priorities are in place, closely follow execution at the primary level regarding these priority expenditures, and formulate contingency plans at an early date for relevant risks in areas within their jurisdiction.
County-level finance authorities should take comprehensive measures to fulfill their responsibilities. They should continue to give precedence to the three priorities when arranging fiscal outlays and precedence to state-set standards when arranging outlays for the three priorities as a whole, and do their work well in relation to budgetary arrangements and allocation of treasury funds. All these will help us forestall any problems in this respect.
（三）管好用好地方政府债券资金。
3. Managing and making good use of funds from local government bond issues
省级财政部门切实履行好地方政府债券的法定管理责任，强化管理、发挥作用、守住底线。积极发挥专项债券促进经济社会发展的作用，完善管理机制，聚焦重点领域，优化投向结构，适当提高专项债券作为符合条件重大项目资本金的比例，带动社会资本加大投入。加强部门沟通协调配合，加快债券发行使用，推动建设一批重大项目，及早形成实物工作量。严格专项债券项目合规性审核和风险把控，专项债券必须用于有一定收益的重大项目，融资规模要保持与项目收益相平衡。坚持地方政府债券依法只能用于公益性资本支出，不能用于经常性支出，严禁将债券资金用于发放工资、单位运行经费、发放养老金等。严格落实地方政府债券到期偿还责任，确保地方政府债券不出任何风险。
Provincial-level financial departments should diligently execute their legally prescribed duty of regulating local government bonds and strengthen regulation, put funds to good use, and ensure against the emergence of risks. They should fully exert the role of special-purpose bonds in promoting social and economic development, improve management mechanisms, optimize investment compositions with a focus on key areas, and appropriately raise the proportion of special-purpose bonds to be used as capital for eligible major projects to encourage more nongovernmental investment.
We will strengthen communication, coordination, and cooperation between different departments to accelerate the issue and use of bonds, and work for the launch of a group of major projects and the earliest possible start date for work on these projects. Compliance review and risk assessment of projects financed by special-purpose bonds will be stringent, to make certain special-purpose bonds are used solely for major projects with a certain level of returns and that the scale of financing is compatible with returns projections.
As prescribed by law, local government bonds should only be issued to fund public welfare capital expenditure, rather than regular expenditure. Accordingly, we will forbid the use of funds from bond issues for salary payments, government operating expenses, or pension benefits. We will work to see that local government bonds are redeemed on time by those responsible for repayments, and ensure no risks arise from local government bonds.
（四）加快财税体制改革。
4. Accelerating fiscal and tax system reform
围绕推进国家治理体系和治理能力现代化，继续深化财税体制改革。扎实推进中央与地方财政事权和支出责任划分改革，落实实施更大规模减税降费后调整中央与地方收入划分改革推进方案，推动建立权责清晰、财力协调、区域均衡的政府间财政关系。进一步优化转移支付项目设置，提高转移支付管理的规范性、科学性和有效性。完善标准科学、规范透明、约束有力的预算制度，健全预算支出标准体系，完善支出标准应用机制。全面开展政府财务报告编制工作。稳步推进健全地方税体系改革，理顺税费关系，让地方财政有更多稳定收入来源。落实税收法定原则要求，加快推动增值税、消费税、关税等税种的立法工作。不断完善与我国经济发展水平相适应的关税制度。深化国资国企改革，推动完善以管资本为主的国有资产监管体制。扎实推进国有金融资本集中统一管理，逐步做实金融国有资本经营预算。基本完成划转部分国有资本充实社保基金工作。
We will continue to deepen reform of the fiscal and tax systems with a view to modernizing China’s system and capacity for governance. We will take solid steps forward in the reform to define the respective fiscal powers and expenditure responsibilities of central and local governments, implement the plan for further reforming central-local revenue sharing following the implementation of larger-scale tax and fee cuts, and promote the establishment of a fiscal relationship between governments built on clearly defined powers and responsibilities, appropriate financial resource allocation, and greater balance between regions. We will improve how items for transfer payments are set, and make transfer payment management more procedure-based, sound, and effective.
We will continue to build a transparent budget system that uses well-conceived standards and imposes effective constraints, improve the system of standards for budgetary expenditure, and develop better mechanisms for applying these standards. Preparation of government financial statements will be conducted across the board.
We will steadily advance reforms to improve local tax systems, clarifying what are taxes and what are fees to ensure local governments have more steady sources of receipts. We will implement the principle of law-based taxation and accelerate legislative work on VAT, excise tax, tariff, and other taxes. We will continue building a tariff system that suits China’s economic development.
Reforms of state-owned enterprises and assets will be deepened, and efforts will be made to promote the creation of a stronger state-owned asset oversight and supervision system with the focus on capital management. We will take solid measures to advance centralized, unified management of state-owned financial capital, and work to ensure that over time all state financial capital operations are covered by government budgets. Work on transferring a portion of state capital into social security funds will be basically completed.
（五）全面实施预算绩效管理。
5. Implementing comprehensive performance-based budget management
加快构建全方位、全过程、全覆盖的预算绩效管理体系，提升预算管理水平和政策实施效果。健全权责对等、激励相容的预算绩效管理机制，完善绩效管理制度、绩效指标和标准体系，研究开展成本效益分析，为优化预算编制提供依据。探索部门整体支出绩效管理，对新出台重大政策、支出项目开展事前绩效评估，加强绩效目标审核，提升绩效目标的约束力，做好绩效运行监控。扎实开展重点绩效评价工作，推动绩效评价提质扩围，提高评价质量和可信度。强化结果应用，建立完善评价结果与预算调整、改进管理、完善政策挂钩机制，做到花钱必问效，无效要问责，低效多压减，有效多安排。大力推动绩效信息公开，积极引导和规范第三方机构参与绩效评价。
We will work faster to establish a performance-based budget management system that covers the whole budgetary process and all sectors, projects, and budget types, so as to improve the capacity for budget management and ensure our policies generate better results. We will improve mechanisms for performance-based budget management to ensure a correspondence between power and responsibility as well as compatible incentives, set up better performance management systems as well as a system of performance indicators and standards, and look into the roll-out of cost-benefit analysis to provide a reference for improving budget compilation.
We will explore performance-based management of departmental expenditure as a whole, conduct performance evaluation prior to the introduction of major policies and expenditure items, and strengthen reviews of performance targets and make them more binding. Oversight of ongoing performance will be strengthened.
We will carry out solid work in relation to key performance evaluations, work to improve the quality and expand the coverage of performance evaluations, and make such evaluations more science-based and reliable. We will put performance evaluation results to better use, and establish a sound mechanism for linking budgetary adjustments and improvements in management and policy to evaluation results. We will put into action the idea of linking spending to performance and performance to accountability, so that spending with poor results is cut, while spending with good returns is increased. We will vigorously promote the publishing of performance information, and actively guide and regulate third-party evaluations.
（六）自觉接受人大依法开展预算审查监督。
6. Readily accepting budget review and oversight by people’s congresses in accordance with law
深入贯彻落实《关于人大预算审查监督重点向支出预算和政策拓展的指导意见》和全国人大有关要求，自觉接受预算决算审查监督。认真听取吸纳人大代表和社会各界的意见建议，紧紧围绕贯彻落实党中央、国务院重大决策部署，改进预算报告和草案编报工作，提高支出预算和政策的科学性有效性。认真落实人大及其常委会有关预算决议和决算决议。积极配合推进预算联网监督。做好国有资产管理情况综合报告和相关专项报告工作。积极主动回应人大代表关切，做好解释说明工作，更好服务人大代表依法履职。
In full compliance with the Guidelines on People’s Congresses Expanding the Focus of Budget Review and Oversight to Expenditure Budgets and Policies and relevant requirements of the NPC, we will willingly accept people’s congress review and oversight of budgets and final accounts. We will earnestly listen to and take opinions and suggestions from people’s congress deputies and people from all sectors of society, and in light of the implementation of major decisions and plans of the Party Central Committee and the State Council, improve the compilation of reports on budget execution and draft budgets and make expenditure budgets and policies more sound and effective. The resolutions on budgets and final accounts of people’s congresses and their standing committees will be fully implemented. We will actively assist with advancing online budget oversight. We will do a good job of comprehensively reporting on the management of state-owned assets and related reporting on specific issues. We will take the initiative to respond to the concerns of NPC deputies, provide clear explanations on relevant issues, and strive to better serve the deputies as they perform their duties in accordance with law.
各位代表：
Esteemed Deputies,
当前和今后一个时期，我国发展面临的挑战前所未有，做好2020年财政预算工作任务艰巨繁重。我们要更加紧密地团结在以习近平同志为核心的党中央周围，坚持以习近平新时代中国特色社会主义思想为指导，自觉接受全国人大的监督，认真听取全国政协的意见和建议，只争朝夕、真抓实干，凝心聚力、攻坚克难，在新时代财政改革发展工作中取得新气象新作为，为实现“两个一百年”奋斗目标、实现中华民族伟大复兴的中国梦贡献力量。
For now and sometime to come, China will face unprecedented challenges in development. Accomplishing the fiscal and budgetary work of 2020 will be a demanding and onerous task. We must unite more closely around the CPC Central Committee with Comrade Xi Jinping at its core and continue to follow the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era. We must proactively submit ourselves to the NPC’s oversight, earnestly seek comments and suggestions from the CPPCC National Committee, make the most of our time to do solid work and deliver real outcomes, and pool our will and strength to overcome difficulties and challenges. In this way, we will break new ground and score new victories in fiscal reform and development in the new era, and contribute our part to achieving the Two Centenary Goals and realizing the Chinese Dream of national rejuvenation.
