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How to establish a new concept of financial management
"People's livelihood finance" is the starting point and destination of financial work. We should pay attention to building a long-term mechanism to continuously improve people's livelihood, ensure that financial funds are tilted to rural areas, weak links in social undertakings, difficult areas and people in difficulty, accelerate the construction of a basic public service system covering urban and rural areas, which is fair and reasonable and has a constantly improving general level, and focus on supporting public housing, employment, education, social security and public welfare undertakings. Pay attention to supporting the coordinated development of urban and rural integration, implement various policies to strengthen agriculture, benefit farmers and enrich farmers, actively promote agricultural development and increase farmers' income, vigorously improve the level of rural infrastructure, and support the acceleration of urbanization with Hainan characteristics. Pay attention to the establishment of a reasonable growth mechanism for the treatment of relevant personnel and do everything possible to increase the income of urban and rural residents. "Green finance" is an inevitable requirement for comprehensive, coordinated and sustainable development. It is necessary to build a green financial mechanism conducive to changing the development mode, focus on improving the quality and efficiency of economic development, concentrate funds and policies, support the development of key enterprises and key parks with good market prospects, strong industrial radiation, high technology content, low carbon and no pollution, enhance the ability of independent innovation, and cultivate a green industrial system that supports Hainan's long-term development. Make good use of the special fiscal and taxation policies given to Hainan by the state, especially the tax exemption policy for outlying islands, continuously expand consumption and employment, conserve tax sources, expand the tax base, and increase the proportion of green taxes. Establish a long-term guarantee mechanism for financial support for the construction of ecological civilization and strengthen the comprehensive improvement of urban and rural environment. Support the development of the blue ocean economy, promote Hainan to be more open, and realize the comprehensive, coordinated and sustainable development of finance, economy, society and nature. "Performance finance" is a powerful support for the efficient operation of responsible government. It is necessary to establish scientific evaluation indicators, improve performance evaluation methods, and put the performance concept throughout the whole process of financial fund allocation, management and use, so as to form a performance management system covering the whole process of budget preparation, implementation and supervision. Implement the mechanism of linking performance evaluation results with departmental budgets, focus on strengthening project budget performance management, enhance the ability of budget departments to manage project expenditures, improve the progress of project expenditures and the quality of budget implementation, strengthen the main responsibility of fiscal funds use, form a mechanism of "whoever spends money is responsible", and continuously improve the efficiency of fiscal funds use. "Vigorous finance" is a concentrated expression of efficient financial management and resource allocation. It is necessary to continuously deepen reform, improve the financial system that matches financial resources with administrative powers, implement a new round of provincial and municipal financial systems, enhance the financial resources of cities and counties, and fully mobilize the enthusiasm of cities and counties in developing the economy and cultivating tax sources. We should constantly innovate the financial expenditure mechanism, introduce investment funds and financial interest subsidies, give full play to the financial role, optimize the project structure, promote the integration of funds, and strive to turn Hainan into a major project in urgent need of construction. It is necessary to establish and improve a scientific and complete government budget system, improve centralized treasury payment, asset management, government procurement, non-tax revenue collection and management, centralized accounting and other systems, and fully stimulate the vitality of institutional mechanisms. It is necessary to strengthen the construction of financial organization, create a "learning organization, practical collective and innovative team" and fully stimulate the vitality of cadres. "Standardizing finance" is an important basis for financial security and scientific financial management. It is necessary to constantly strengthen legal awareness, promote the construction of financial legal system, and realize financial management in accordance with the law, regulations and procedures. Strengthen the awareness of early warning, standardize the borrowing methods and scope of government debt, moderately control the debt scale, raise debt repayment funds through multiple channels, and prevent and resolve local government debt risks. Strengthen financial supervision, establish the concept of "big supervision" and realize the transformation of supervision. Strengthen the awareness of clean government, comprehensively promote the construction of anti-corruption, build a financial fortress against corruption, and ensure the "double security" of financial funds and financial cadres.