First, the main manifestations of the "absence" of financial supervision
(A) the pre-project review of the "absence."
The preliminary work of capital construction project includes: project proposal, feasibility study report, site selection, comparison and demonstration of preliminary design scheme, economic evaluation of the whole project, source of project funds, implementation of funds, preliminary cost estimation and analysis, etc. At present, financial supervision is generally weakened, and investment control is not strong enough from awareness to strength, which is also the most prominent link of financial supervision "absence". According to relevant data, the possibility of affecting the whole project investment in the early stage of project construction is about 75%. At this stage, the investment loss and waste caused by financial supervision not being put in place in time, blind construction, repeated construction, over-standard construction, failure to implement the investigation and analysis of the process equipment flow of the project, and incomplete mastery of the process equipment are very amazing. For example, a joint venture project in a certain district known as "the second in Asia and the first in China" once attracted the attention of governments at all levels. Due to the lack of relevant departments' audit and necessary investigation and demonstration in the early stage of the project, after the project started construction, it stopped production until the trial production stage and eventually closed down. China's investment of more than 30 million yuan could not be recovered, which led to the closure and disintegration of a state-owned enterprise with particularly good benefits and laid-off workers, which brought a heavy burden to families and society. The direct reason for this result is that the preliminary work of the project is not meticulous: the economic evaluation and market prospect of the whole project are inaccurate; The design scheme is not practical; Did not fully consider the technological process of equipment, reasonable and ingenious arrangement of space. After demonstration, only the initial design is not good, and the investment waste is as high as more than 2 million yuan.
(B) Technical design stage supervision "absence"
This is the stage when the design department organizes technical design, issues construction drawings and completes construction design. According to the data, the possibility of affecting the project investment in the technical design stage is about 35%. However, there is a general phenomenon that "technology" is out of touch with "economy" in design departments. Most of them have no quota design, and it is more serious to attach importance to technical indicators while ignoring economic indicators. Some cater to the tendency of the construction unit to be "like high (standard)" and "like large (scale)", expand the construction scale at will, raise the design standard, engage in conservative design, regardless of economic benefits. As the department in charge of supervising capital construction investment, finance seldom participates in the investment control in the technical design stage because of its strength, personnel quality, professional knowledge and busy work, which leads to out-of-control investment in construction projects and serious design waste.
(C) the bidding stage supervision "absence"
The concept of bidding not only refers to the bidding of engineering construction. It should include construction engineering survey, design bidding, engineering construction bidding, materials and equipment procurement bidding, etc. Bidding for construction projects is an important link in the management of the construction market, and it is also the leader in promoting the establishment of an open, fair and just tangible construction market. The effectiveness of bidding stage directly affects the success or failure of construction project investment. The "pre-tender estimate" is a written document of the project budget value, a yardstick for measuring the "quotation" of bidding, and a basis for determining the project contract value and signing the bidding contract. In the past, China Construction Bank was responsible for the preparation and review of the "pre-tender price" of project bidding, but now the financial department is unable to take charge of this work, which is related to the overall investment situation, and there is a "vacancy" in financial supervision, resulting in unfair and unfair competition, chaotic construction market and waste of project investment.
(d) Major changes and "absence" of visa supervision for concealed works.
Design changes and concealed works occur in the construction stage, which is a vulnerable link in engineering investment. However, few financial departments can participate in its supervision and management. The main reasons are the shortage of manpower and the weakening of professional quality. This hinders the financial department's supervision of design changes and concealed engineering site visas, and the resulting investment is also very out of control, especially for infrastructure projects. For example, the settlement audit of a highway project submitted a value of 6.5438+0096 million yuan, and the value after the audit was 8.35 million yuan, with a net decrease of 2.665438+00000 yuan. Among the submitted expenses, the concealed engineering cost is 4.69 million yuan, accounting for 43% of the total project cost, and the design change and concealed engineering cost is reduced by 265.438 million yuan, accounting for 80% of the total reduction. It is not difficult to see that in the settlement review of infrastructure projects, design changes and concealed works are the focus and difficulty of the review. Because most of the infrastructure, whether it is design changes or concealed works, is buried deep underground and cannot be visualized, some people are taking advantage of this feature to conduct illegal transactions behind the scenes.
(E) "Absence" in the supervision of budget quota, material price and charging standard.
Project budget quota, material price and charging standard are the basic basis and normative text for determining project cost. All provinces and regions in China have formulated their own quotas and related documents in light of local conditions, so as to standardize the project cost market. At present, before the transition to "quota", "guide price" and "competition fee", the project cost should still be approved according to the current quota and regulations. In the past, when CCB was in charge, there were special managers who participated in the supervision and assessment from the preparation of budget quota, the formulation of material prices to the determination of charging standards. However, for the problems in the construction process, the "quota stations" at all levels need the consent of China Construction Bank to prepare supplementary quotas or quota descriptions, and the supervision is quite in place. However, since the return of financial functions, this important supervision work of the financial sector has basically been laissez-faire and out of control.
Second, why is financial supervision "absent"
external factor
1, the management system is extremely unsuitable. Since the founding of the People's Republic of China, the financial function of capital construction investment in China has been entrusted by the financial department to the Construction Bank for management. Its functions are: to be responsible for capital investment and financial management of construction units, liquidity and financial management of real estate enterprises, to examine and approve financial revenue and expenditure plans of these enterprises, to verify their accounting statements, to determine loan indicators and liquidity investment, to approve the scrapping, cleaning and sale of fixed assets of enterprises, and to participate in the analysis of economic activities of enterprises; Participate in the formulation of basic financial laws and regulations on capital construction investment, such as the compilation and revision of budget quota, material price and charging standard, the audit of "pre-tender price" expenses in bidding, the audit of pre-construction expenses and project budget, settlement and final financial accounts. With the development of China's market economy, China Construction Bank has transformed into a commercial bank, and the Ministry of Finance has taken back the financial functions of China Construction Bank since 1 September 19941. Provinces, cities (prefectures) and counties have successively resumed their financial functions, and set up specialized agencies in the financial sector to clarify their responsibilities. However, the construction administrative department seized the "gap" during the period and used the authoritative position of the competent department in the construction field to privately divide the functions that belonged to the finance and exclude the finance department.
2. Driven by the interests of the department. For example, a certain review fee can be charged for the review of the project budget and final accounts and the preparation of the tender "pre-tender". During the handover between finance and CCB, that is, around 1995, the construction administrative department set up the "engineering cost consulting service center" organized by enterprises one after another, focusing on examining the project budget and preparing the "pre-tender estimate" of the project, and collecting examination fees and preparation fees. This is an interest-driven "carve up" financial function.
3. The transformation of government functions has not yet been put in place, and the distinction between government and enterprise still exists. The administrative department of construction should be both a referee and an athlete, responsible for arranging and determining the power of the project to exercise the investment subject, that is, the owner, and directly managing the construction team directly under it. This situation has never been broken. Financial supervision of project investment, controlling investment in all aspects of capital construction and coordinating relevant departments to standardize the construction market have hindered some powers of the construction administrative departments to some extent, so they have been welcomed by some departments.
(2) Internal reasons
1. The financial department didn't know enough about the ideological field of the great article "Infrastructure Investment Management", rushed into battle, lacked experience, and couldn't find the correct direction and orientation, which made the functions of all-round management and financial supervision of infrastructure in a very fragile state, and basically didn't get involved in all the work that should be supervised in place, which was extremely disproportionate to the growing infrastructure industry. If this situation continues, we will be unable to explain it and will abuse society and people.
2. Small organization, insufficient manpower, inadequate capacity and incompetence. When acting as an agent, CCB has refined a complete set of organizations through decades of practical experience: 6-8 people are appointed by the "Building Economic Management Section" which is responsible for the quota, material price, charging standard and financial management of construction enterprises; The "Budget Section" which examines the budget, final accounts and pre-tender estimate of all projects is more powerful, and it is divided into "Appropriation Section I, Section II and Section III" which are dedicated to the management of project appropriations. However, after the financial departments in all parts of our country resumed their functions, they all set up infrastructure departments, mostly with 2-4 employees. Some counties and cities have not set up special infrastructure institutions so far, and some infrastructure departments have no engineering professionals. In this case, how to complete the huge financial supervision in the infrastructure field?
3, poor publicity, lack of understanding, public opinion propaganda is not in place. County, city and district finance bureaus set up infrastructure departments to join hands with CCB, but they did not hold a sensational meeting to preach the significance of restoring the functions of the financial department under the new situation and the future work direction, so that all relevant departments, including construction units and construction enterprises, knew the connotation of financial functions and directed the financial supervision of infrastructure investment, which made the whole society quickly recognize it and produced great results.
Third, how to ensure that financial supervision is not "absent"
According to the Budget Law of the People's Republic of China and the functional requirements of the Ministry of Finance approved by the State Council, the financial department has the function of inspecting and supervising the implementation of the capital expenditure budget of the government at the corresponding level, and is responsible for focusing on the analysis, inspection and supervision of the use efficiency of government investment projects. The contents of the examination and supervision include: the preliminary cost of the construction project, the construction drawing budget, the pre-tender estimate of the project, the settlement of the project price, major design changes, the financial settlement and final accounts of the project completion, etc. To further standardize the orderly and efficient development of the construction market, financial supervision must be in place and cannot be "absent".
(A) to increase the publicity of financial functions.
Local financial departments at all levels have done a lot of publicity work since they resumed their functions, but their efforts are not enough. So far, many construction units and enterprises have not fully understood the connotation of financial functions; Some people in the society mistakenly believe that CCB will withdraw from the management of the capital construction process, and its related functions will fall to the construction administrative departments at all levels, while the financial department is responsible for the supervision of infrastructure investment and financial management of the construction industry, but some people have downgraded it to silence and invisibility; However, due to the diversification of investment in construction projects, the society does not understand the financial supervision and management of financial behavior of construction enterprises and the whole process management of financial funds. Therefore, we should increase the publicity of financial functions, so that the industry and relevant departments can deeply understand the necessity and importance of financial supervision and management in the field of capital construction, so as to better carry out financial supervision.
(B) a clear division of responsibilities, eliminating power "cross."
Capital construction projects involve the cooperation of the Planning Commission, the Finance Department, the Construction Committee and other departments from the beginning. However, in the specific operation process, the problem of "cross-function" has been delayed. For example, the financial department and the administrative department in charge of construction have their own opinions on the audit of project budget settlement and the ownership of qualification management business of engineering price assessment institutions, which makes the construction units, construction units and price assessment institutions vague and at a loss, and also restricts the standardized, orderly and healthy development of the construction market. It is suggested that the State Council should further clarify the division of functions of ministries and commissions in corresponding policies and regulations, and accurately define the division of functions of finance and other departments in capital construction fund allocation, macro-control and supervision and management. Solve the unscientific and unreasonable management situation that the construction market is controlled by a single competent department, and form a mutually restricted, coordinated and standardized construction market as soon as possible.
(3) The financial sector should increase infrastructure construction.
According to the experience of China Construction Bank in managing capital construction and the advanced experience of financial departments in other provinces and cities, it is a necessary condition to ensure that financial supervision is not "absent" if the institutions and professionals in financial infrastructure departments are in place reasonably. To this end, it is suggested that:
1. At present, it is difficult to complete the supervision and management tasks of infrastructure investment in various counties and urban areas with the establishment of 2-4 people, especially in the face of the huge project budget, budget and settlement review, the existing personnel are really incompetent. It is suggested to set up the "Infrastructure Management Office" of the Finance Bureau, which consists of a comprehensive department and a budget department. The comprehensive department is responsible for the financial supervision and management of appropriation business and construction units and enterprises. The budget department is responsible for the whole process management of the project, including the pre-project cost audit, budget, settlement editing and on-site follow-up supervision of the project (such as design changes, concealed engineering visas, etc.). ). The staffing of the Infrastructure Management Office is roughly as follows: 2 leaders, 2 infrastructure finance managers, 2 comprehensive file managers and 5 project managers. In this way, the financial supervision of capital construction investment can be carried out in all directions, which is of great benefit to saving financial funds, reducing construction costs and improving the efficiency of the use of construction funds.
2. Optimize professionals and enhance technical strength. The lack of professionals restricts the full play of financial supervision functions. Building engineering and infrastructure engineering include many specialties, such as civil engineering, water, heating, air conditioning, electricity, roads, bridges, gardens and so on. Obviously, it is impossible for us to equip every major with full-time personnel, but we can make great efforts to cultivate "all-rounders" from "one specialty with many abilities", but it is more important to ensure that professionals are in their places and reasonably matched. Financial personnel have work arrangements for construction units and enterprises at the beginning of the year, inspections and reports in the middle of the year, and final accounts and summaries at the end of the year. Only in this way can we really play the role of financial function.
3. Strengthen training and improve quality. Business training can have an immediate effect, including its own internal business training and business training of construction units and enterprises. Including the accounting training of the construction unit. Most construction units have short-term effects. It takes 3-5 years for a project to be completed, and only 1-2 years for a project to be completed. Therefore, part-time accounting is more common, while infrastructure accounting is relatively rare. This will affect the financial accounting of capital construction investment, even the construction cost and the capital transfer of engineering projects, which may cause the loss of state-owned assets to varying degrees. Therefore, the training should be carried out by stages in turn, and financial supervision should run through all grass-roots units, so that the infrastructure industry of the whole society can benefit from financial supervision and guidance, so as to better manage and use infrastructure funds and make them play a greater role.
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