关于项目支出标准建设的思考与建议——以考试项目支出标准建设为例

Thoughts and Suggestions on the Construction of Project Expenditure Standards——Take the Construction of Examination Project Expenditure Standard as an Example

推进支出标准体系建设是进一步深化部门预算改革的重要方向。而目前看,支出标准建设总体滞后,尤其是项目支出标准建设比较缓慢,这与项目多且分散,行业性、部门性、地区性强,操作模式差异大等特点密不可分。本文结合考试项目支出标准建设过程中的思考,归纳了制定项目支出标准“明思路、定原则、划范围、定标准”的四步骤工作法,在此基础上提出“实行财政预算标准和部门(单位)支出标准相结合的双层标准结构”的建议,并分别针对财政部、主管部门、项目单位提出改进和优化项目支出标准建设的建议,从而更好地推动该项工作进程,也有利于预算管理一体化工作的推进效果。本文通过一个有代表性的考试项目案例研究,分析推动项目支出标准建设的工作方法,可供决策研究和实务借鉴。

Promoting the construction of expenditure standard system is an important direction to further deepen the reform of department budget.At present,the construction of expenditure standards is generally lagging behind,especially the construction of project expenditure standards is relatively slow,which is inseparable from the characteristics of many and scattered projects,strong industry,departmental and regional characteristics,and large differences in operating modes.Based on the thinking during the construction of expenditure standards for examination projects,this paper sums up the four step working method of formulating expenditure standards for projects,which is"clear thinking,definite principles,delimitation of scope,and definite standards".On this basis,it puts forward the proposal of"implementing a two-level standard structure combining financial budget standards with department(unit)expenditure standards",and aims at the Ministry of Finance,competent departments,project unit to put forward suggestions to improve and optimize the construction of project expenditure standards.Through a representative case study of the examination project,it analyzes the suggestions and working methods to promote the construction of project expenditure standards,which can be used for reference in decision-making research and practice.