2025.09. 06 本文字数：2353，阅读时长大约4分钟 过紧日子问题的重灾区 比如，河北审计报告指出，7个部门的13家所属单位违规发放实物福利、超标准支付专家费等164.16万元。 而一些部门、单位无预算、超预算、超标准支出或转嫁相关费用，更是地方审计发现过紧日子问题的重灾区。 作者 | 第一财经 陈益刊 封图 | AI生成 在地方财政收支矛盾加大背景之下，地方政府纷纷过紧日子，降低行政运行成本，不过仍有一些地方落实不到位。 近期，20多个省份审计部门公布的当地2024年度省级（市级）预算执行和其他财政收支的审计工作报告（下称"审计报告"），其中部分省份均发现一 些地方存在过紧日子要求执行不严的问题。 比如，湖南审计报告显示，17 个部门超标准超范围支出，基本支出挤占项目经费等，涉及金额约7881万元。广东审计报告发现，6 个部门和 2 家所属 单位转嫁费用、超标准列支会议费和培训费等，涉及约739万元。辽宁审计报告称，8 个市 50 个乡镇无预算、超预算列支"三公"经费约393万元。内蒙 古审计报告指出，6 个部门存在"三公"经费预算编制不精准、超预算、超范围支出，公务用车管理不规范等问题，涉及约2 ...

审计发现了几类问题，今年国务院已加强监督 在地方财政收支矛盾加大背景之下，地方政府纷纷过紧日子，降低行政运行成本，不过仍有一些地方落 实不到位。 近期，20多个省份审计部门公布的当地2024年度省级（市级）预算执行和其他财政收支的审计工作报告 （下称"审计报告"），其中部分省份均发现一些地方存在过紧日子要求执行不严的问题。 过紧日子问题的重灾区 比如，河北审计报告称，6个部门的7家所属单位年底前超进度支付、虚列支出约1012万元。内蒙古审计 报告指出，3 个部门为防止资金被收回、提高预算执行率，年底突击花钱约690万元。天津审计报告 称，4家单位提前支付合同款或充值加油卡386.7万元。重庆审计报告显示，8 个区县部分单位在年底通 过提前支付合同款等方式突击花钱。 比如，河北审计报告指出，7个部门的13家所属单位违规发放实物福利、超标准支付专家费等164.16万 元。 而一些部门、单位无预算、超预算、超标准支出或转嫁相关费用，更是地方审计发现过紧日子问题的重 灾区。 比如，湖南审计报告显示，17 个部门超标准超范围支出，基本支出挤占项目经费等，涉及金额约7881 万元。广东审计报告发现，6 个部门和 2 家所 ...

Core Viewpoint - The Sichuan Provincial People's Congress approved the 2024 provincial budget settlement, highlighting a stable financial performance despite complex economic conditions, with a focus on economic recovery and development strategies [2][4][25]. Financial Performance Summary - The total local general public budget revenue for 2024 was 563.6 billion yuan, achieving 97.5% of the budget, with a growth of 1.9% [4]. - Total expenditure reached 1,344.7 billion yuan, completing 90.6% of the budget, with a growth of 5.6% [4]. - Government fund budget revenue was 376.1 billion yuan, achieving 96.2% of the budget, while expenditure was 602.6 billion yuan, completing 88.2% of the budget [4]. - The state-owned capital operation budget revenue was 20.2 billion yuan, exceeding the budget by 42%, with expenditure of 9.1 billion yuan, completing 80.5% of the budget [4]. - Social insurance fund budget revenue was 682.7 billion yuan, achieving 101.5% of the budget, with expenditure of 596.5 billion yuan, completing 99.3% of the budget [4]. Budget Allocation and Expenditure - The provincial general public budget revenue was 97.6 billion yuan, achieving 96.3% of the budget, with a decrease of 1.8% [5]. - Tax revenue was 84.5 billion yuan, achieving 94.4% of the budget, with value-added tax at 43.5 billion yuan, corporate income tax at 20.7 billion yuan, and personal income tax at 6.3 billion yuan [6]. - Social security and employment expenditure was 126.0 billion yuan, completing 99.4% of the budget, while education expenditure was 23.6 billion yuan, completing 90.7% of the budget [6]. Debt Management - The total issuance of local government bonds in 2024 was 507.9 billion yuan, including 253.1 billion yuan of new bonds and 254.8 billion yuan of refinancing bonds [11]. - The provincial debt balance at the end of 2024 was 2,402.9 billion yuan, with general debt at 807.4 billion yuan and special debt at 1,595.5 billion yuan [12]. Economic Development Support - The provincial government allocated 20 billion yuan to support technological breakthroughs and major projects in various industries [14]. - A total of 35.7 billion yuan was allocated to support urbanization and improve living conditions [15]. - Infrastructure projects received 1,542 billion yuan in special bonds to support over 1,800 projects [16]. - 8,839.3 billion yuan was allocated to improve living standards and social welfare [18]. Fiscal Management Reforms - The provincial government implemented measures to enhance fiscal quality, including 33 policy measures to strengthen revenue sources and improve expenditure management [20]. - Budget management reforms were initiated to improve the efficiency and effectiveness of budget preparation and execution [21]. - A focus on performance management was established to ensure funds are allocated to high-efficiency areas [22].