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大连市人民代表大会财政经济委员会关于大连市2016年市本级决算审查结果的报告

2017-09-04 06:10:56   中国青年网

(2017年8月29日在大连市第十五届人民代表大会常务委员会第三十五次会议上)

大连市人民代表大会常务委员会:

大连市人民代表大会财政经济委员会听取了市财政局《关于大连市2016年市本级决算的报告》和市审计局《关于大连市2016年度市本级预算执行和其他财政收支的审计工作报告》,并对市本级决算草案进行了初步审查。现将审查结果报告如下:

2016年市本级决算与年初向市十五届人大六次会议报告的市本级预算执行情况比较,市本级一般公共预算收入决算数增加0.01亿元,主要是在决算整理期间财政部增加了统一分配的跨省市总分机构企业所得税;中央、省对我市税收返还和转移支付增加2.42亿元,主要是结算过程中财政部增加了对我市的一般性转移支付和专项转移支付;社会保险基金决算收入增加8.43亿元,支出减少3.73亿元,当年结余增加12.16亿元,主要是在决算整理期间根据上下级对账情况调整了部分账务;市本级政府性基金收支决算、国有资本经营收支决算没有变化。

财政经济委员会认为,2016年,市人民政府及其财政、税务等部门认真贯彻落实中央、省委、市委各项决策部署和市十五届人民代表大会四次会议的有关决议,坚持稳中求进工作总基调,实施积极的财政政策,依法加强税收征管,不断优化支出结构,着力推进供给侧结构性改革,优先保障民生、环境等重点支出,实现了财政的平稳运行和经济社会各项事业顺利开展,较好地完成了市人大批准的预算任务。财政经济委员会建议本次常委会会议批准市人民政府提出的2016年市本级决算草案。

同时,财政经济委员会认为,2016年市本级决算和审计工作报告也反映出预算执行和管理中存在的一些问题,主要是预算决算编制仍然不够细化;部分政府性投资项目预算执行进度较慢,重点支出、重大投资项目绩效情况反映得不够充分;政府债务管理和部分地区政府债务风险应引起高度重视。

为进一步加强财政预算决算管理,财政经济委员会提出以下建议:

一是改进预算决算编报,完善细化报告内容。进一步提高预算决算编报的完整性、科学性。预算决算报告编制应突出预算法关于审查重点的规定,着重报告支出的政策目标和内容,更好地体现重点支出、重大投资项目资金的使用及绩效情况,做到预算收支与政策目标有机结合。按照建立全面规范、公开透明的预算管理制度改革的要求,进一步细化预算支出按功能分类和经济性质分类编制,切实提高预算决算的透明度。在预算决算报告起草过程中,应当更好地听取人大代表和社会各界的意见建议,认真回应各方关切。认真落实市人大常委会预算备案办法,做好相关报备工作。

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