部门决算公开过程中存在的问题及对策——以青州市为例

Problems and Countermeasures in Process of Department Final Accounts Publicity: Taking Qingzhou County as an Example

部门决算公开是各部门和单位将年度预算执行情况形成的综合财务报告作为信息通过因特网向全社会披露。青州市部门决算公开自2015年至今已持续四年。期间,在市政府网站上建立了公开机制"部门预决算公开"平台,公开的部门从开始的117个单位扩展到了133个单位,公开的内容从类、款两级细化到最末一级项级,从6张表格扩展到8张,增加了财政拨款收入支出、基本支出决算的内容,公开的程序也逐渐规范,得到社会普遍认可,但同时也或多或少存在一些问题。文章围绕部门决算公开工作,深入分析存在的问题并提出相应的对策与思路。

Publicity of departmental final accounts is a comprehensive financial report on the implementation of annual budget formed by departments and units, which is disclosed to the whole society through the Internet as information. Qingzhou Municipal Departmental Accounts Publicity has lasted for four years since 2015. During this period, a public mechanism "department budget and final accounts disclosure" platform was established on the website of the municipal government. The participating departments expanded from 117 to 133. The contents of the publicity were refined from class and section levels to the final level, from 6 tables to 8 ones, including the revenue and expenditure of financial allocation and basic expenditure accounts. The content and open procedure are gradually standardized and generally accepted by the society, but at the same time, there are more or less problems. This paper focuses on the opening of department accounts, deeply analyses the existing problems and puts forward corresponding countermeasures and ideas.