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            國債資金管理存在的問題和原因

            分享到:
            2019-04-12 23:30:01來源: 首冠教育

             主要問題有以下四個方面:一是截留挪用國債資金;二是虛報多報,獲取資金,挪作它用;三是用國債資金置換其他資金;四是資金的使用效益不高。分析這些問題產生的原因,主要有以下六個方面: 

              1.財政部門介入項目選報等前期工作滯后。在實際工作中,均是由計委篩選審定項目,財政部門尤其是市、縣級財政部門根本就沒有參與,直到資金下來才知道情況,這樣難以體現財政對投資的分配職能和財政投資的導向作用,對后期的項目管理、資金撥付、財務監督工作帶來了困難和麻煩。 

              2.項目責任主體不明確。項目的實施基本上是成立臨時指揮部和項目辦公室,人員從部門選派,責任人一般由市、縣級政府領導擔任,項目完成后就被撤銷,其法律責任主體不明確,導致了使用資金的隨意性和違法違紀問題的發生。 

              3.配套資金難以到位。由于地方財政困難,難以落實配套資金,使項目難以按進度和設計全面完成。項目實施中應當執行的優惠政策,如土地、稅收等,不但沒有執行到位,甚至從項目資金中多征、多收,使項目資金變成地方收入。 

              4.項目單位內部財務管理混亂。部分項目單位沒有認真執行基本建設財務管理,實行專戶、專賬、專人管理;部分單位財會人員素質不高,甚至沒有會計從業資格,或者臨時抽調財會人員,會計基礎工作薄弱,無法實施有效的會計監督和管理;還有部分單位,沒有建立內部牽制制度,缺乏有效的制約機制,開支混亂,隨意性大。 

              5.撥款渠道多,財政難以全面實施監管。在資金撥付渠道上,有的通過地方財政,但有的則是通過中央主管部門直接提供,資金直接到主管部門和項目單位,如水利、交通、糧庫、電網等行業國債資金,給地方財政部門加強資金管理、財務管理,報送報表帶來一定的困難。 

              6.對項目監管不嚴。對于項目的招標、投標,財政、計委未能實施有效的監督,工程的預決算沒有經過財政部門的審查,在項目的執行過程中,財政部門也未能進行跟蹤監督,難以做到按進度撥款,導致了資金使用效益不高和違法違紀行為的發生。 

             

             

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