公共财政框架下的投资评审管理模式分析-analysis of investment evaluation management model under the framework of public finance.docxVIP

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公共财政框架下的投资评审管理模式分析-analysis of investment evaluation management model under the framework of public finance.docx

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公共财政框架下的投资评审管理模式分析-analysis of investment evaluation management model under the framework of public finance

AbstractFor 30 years since the beginning of the reform and opening, the public finance system is gradually shaped and completed, and both the central and local government gradually increase the financial investment for the public utilities and infrastructure every year. Especially in 2009, in order to answer for the international financial crisis and stimulate the stability and rapid development of the economy, Chinese government substantially increases investment, carries out the funding plan of 400 billion Yuan in total in 2 years, manages the expenditures mainly on agriculture, education, health and medical service, social security, employment, protection of housing, science and technology, environmental protection and post-earthquake restoration and reconstruction. How to monitor and regulate the government enormous financial expenditure is the object our financial officials always quest and explore. From 1999, to reinforce the standardized administration and supervisor of the financial investment, from central to local government, finance authorities at various levels begin to establish the accrediting bodies of financial investment successively, and carry out their functions for the public finance’s expenditure budget, management and supervisor. The accrediting bodies have experienced 10 years’ work and obtain very good result.However, the present accrediting system has some problems as follows, the organization is irregular and imperfect, legal foundation for accrediting is weak, and the accrediting management still hasn’t linked organically with budgeting management. Financial fiduciary assessment model seriously restricts the performance of the investment accrediting functions. Under such accrediting model, the management of the financial investing accreditation is the shadow of the accrediting bodies from the beginning to the end. It is like a figure in the playground who is the referee and player. As the establishment and perfection of the public financia