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审计署:部分地方政府违规举债 风险总体可控

2017-06-26 11:07:57   经济参考报

23日,在第十二届全国人民代表大会常务委员会第二十八次会议上,审计署审计长胡泽君向全国人大常委会报告2016年度中央预算执行和其他财政收支的审计情况。

中央决算草案表明,2016年,中央一般公共预算收入72365.62亿元,支出86804.55亿元;政府性基金预算收入4178.12亿元,支出3999.98亿元;国有资本经营预算收入1430.17亿元,支出1450.61亿元。从中央决算草案与向全国人大报告的预算执行情况的差异看,2016年比上年明显缩小,一般公共预算收支差异由123.54亿元降为94.11亿元,政府性基金收支差异由19.29亿元降为400万元,国有资本经营预算收支差异由3.04亿元降为0,反映出中央预决算编制水平进一步提高,预算执行的规范化程度也进一步提升。

审计公告显示,从财政管理和预算执行具体组织实施情况看,还存在一些需要改进的问题。主要是:部分预算分配和管理还不够规范。具体而言,包括部分项目预算安排未充分考虑上年执行情况;部分预算安排方式与政策要求和实际情况不完全相符;有些预算收支在一般公共预算、政府性基金预算、国有资本经营预算中的归属还不够明确、安排不够合理;部分中央基建投资安排不规范、项目推进慢。

此外,转移支付管理还不完全适应改革要求。具体表现在:一般性转移支付与专项转移支付界限还不够明晰。专项转移支付退出机制还不健全。有些专项资金安排交叉重叠。有些专项转移支付管理不够严格。

三是财税领域部分事项改革亟待深化。具体表现是,营改增相关配套措施还不够完善。政府购买服务改革部分措施不到位。预算评审及绩效管理工作力度有待加强。

审计公告还显示,部分地方政府债务增长较快,有的还违规举债。至2017年3月底,审计的16个省、16个市和14个县本级政府债务风险总体可控,但政府承诺以财政资金偿还的债务余额,较2013年6月底增长87%,其中基层区县和西部地区增长超过1倍;7个省、6个市和5个县本级2015年以来,通过银行贷款、信托融资等形式,违规举借的政府承诺以财政资金偿还债务余额有537.19亿元。同时,有4个省、2个市和2个县尚未成立政府性债务管理领导小组。

据悉,对审计指出的问题,财政部、发改委等部门正在研究,采取深化改革、改进管理、完善制度等措施加以整改。

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