How to solve the problem of difficult declaration of special funds for environmental protection

The allocation of special funds for environmental protection is an important link in the overall financial investment management system of "planning-investment-fund allocation-project implementation-performance management". Whether the allocation of special funds for environmental protection is scientific, reasonable and effective is directly related to the effective implementation and performance management of subsequent projects. The state is also actively exploring the distribution methods of special funds for environmental protection, from simple distribution methods such as project declaration method, factor distribution method and central planning method during the Eleventh Five-Year Plan period to various distribution methods such as "replacing compensation with awards", "promoting governance with awards" and "directional support", which effectively promoted the scientific rationality of fund distribution and played a positive role in environmental pollution control and protection. However, there are still many problems in the allocation of special funds for environmental protection, which are embodied in timeliness, effectiveness, scientificity and fairness.

(A) the lack of timeliness in the allocation of special funds for environmental protection has restricted the implementation process and the realization of the effect of the project.

It stands to reason that special funds for environmental protection should be allocated with the plan when the plan is issued, giving financial support to related projects. However, in actual work, the financial allocation, extra-budgetary funds and other funds from the sources of special funds for environmental protection are often not in place as planned, or the rate of arrival is low, which leads to the failure to allocate special funds for environmental protection as planned and affects the implementation of the project. The specific manifestations are as follows: First, the approval procedures for project funds allocation are complex, and the lag of allocation time directly affects the project implementation process. Second, the special funds for environmental protection have been withheld or used for other purposes, resulting in insufficient sources of funds for the project, and some units have to raise funds by themselves, which restricts the implementation process and the realization of the effect of the project.

(2) The allocation of special funds for environmental protection is weak, and the efficiency of the use of special funds is not maximized.

Special funds for environmental protection are financial funds allocated by the state for environmental protection and governance, which should achieve maximum output benefit with minimum expenditure and improve the effectiveness of fund allocation; Special funds for environmental protection should be allocated to key areas such as improving social benefits, people's welfare and environmental protection to improve the effectiveness of the allocation of special funds for environmental protection. From the perspective of effectiveness, there are mainly the following problems in the allocation of special funds for environmental protection: First, there is a big gap between the amount of funds allocated and the actual demand, and the amount allocated is insufficient. For example, from 2008 to 20 10, in the evaluation of special funds for water pollution prevention and water resources protection in the Yellow River Basin, it was found that the total funding gap of 45 soil and water conservation projects in Gansu, Ningxia, Inner Mongolia, Shaanxi, Shanxi, Henan and other provinces was 277 million yuan, accounting for 54.96% of the planned total investment of 504 million yuan, of which19/0. Insufficient allocation of funds and the interruption of capital supply chain have led to the interruption or even cancellation of projects, so many projects cannot be implemented and the benefits of special funds for environmental protection cannot be brought into play. Second, the funds were disbursed late and many times, which led to the slow progress of the project construction. Many central fund projects should be allocated in place at the beginning of the year and the results will be produced at the end of the year; Some projects are allocated this year and will be in place next year; Some project application funds are allocated at one time, and the higher authorities allocate them to the applicants several times. This way of appropriation payment has added many intermediate links, resulting in unnecessary waste and loss of manpower, material resources and financial resources. The untimely disbursement of funds also led to the slow progress of the project, which affected the timely completion and acceptance of the project. Third, there are too many project arrangements and scattered funds. In order to build more projects and do more environmental protection projects, some departments are lax in approving environmental protection projects. As long as they allocate funds for all projects, they only pay attention to fairness and do not concentrate their main funds on major projects. The funds are too scattered, which reduces the efficiency and effect of the use of special funds for environmental protection.

(3) The allocation of special funds for environmental protection lacks scientific rationality, which affects the effect of fund allocation.

The allocation of special funds for environmental protection should adhere to the scientific point of view, adhere to the benefit as the ultimate starting point, scientifically determine the key areas of allocation, and make scientific decisions. At present, the main problems are: First, the capital distribution structure is unreasonable. The arrangement of special funds for environmental protection should be inclined to economically underdeveloped areas, key areas of environmental pollution and key projects with large capital demand. However, in the process of fund allocation, some audit departments do not audit project applications, do not formulate scientific and reasonable fund allocation plans according to the actual situation of county, district and city economic development, blindly pursue average allocation and ignore allocation efficiency, which leads to inefficient fund allocation and fails to play its due role. For example, in the allocation of funds for rural drinking water safety projects, the fund allocation scheme is not scientific enough. Some places simply allocate funds according to the number of people with unsafe drinking water or the average distribution of administrative regions, failing to prioritize, highlight key points and adjust measures to local conditions, resulting in some funds not fully meeting the actual needs of the project. In some places, the local work plans such as "contiguous water supply" are not effectively connected with the annual plans issued by the state, which leads to different progress of project construction and affects the realization of the phased goals of rural drinking water safety work. Second, there are overlapping functions, many sources of funds and long allocation of funds. Most of the special funds for environmental protection are directly allocated and distributed by the environmental protection department, but some special funds are directly allocated to the competent departments by the Ministry of Finance. This cross-fund allocation system makes the same project apply for funds from the environmental protection department, and the competent department applies to the environmental protection department again for this project. For example, on 20 10, five project units, including Tongxiang waste incineration project of Zhejiang Xindu Thermal Power Co., Ltd., Jiaxing sewage collection pipe network project of Zhejiang Province (within Zhonghuan Road), the sewage main pipeline project of the first ring road of Yongchuan District of Chongqing, the sewage pipe network project of Chengnan District of Shizhu Tujia Autonomous County, and the supporting sewage main pipeline project of Shenzhen Fuyong Sewage Treatment Plant, repeatedly declared 3946150,000 yuan, accounting for the audit spot check. The lax audit of relevant departments is the main reason for repeated allocation of special funds for environmental protection. The third is to declare funds beyond the scope, falsely report projects and impersonate funds. Some projects do not meet the policy requirements and the application conditions for special funds for environmental protection. However, in order to share the "big cake" of special funds for environmental protection, many enterprises falsely report projects in violation of regulations, resort to deceit and declare projects in various names. Due to the lack of supervision means, the allocated special funds were not used for the projects actually needed.

Suggestions on effectively solving the problem of allocation of special funds for environmental protection

The scientific, rational and effective distribution of special funds for environmental protection directly affects the performance of special funds, the effect of environmental pollution control and the improvement of people's well-being. Therefore, this paper puts forward the following suggestions.

(a) to improve the timeliness of environmental protection funds, to ensure that the funds in place on time.

1. build a service-oriented government and shorten the payment of funds. Deepening the reform of administrative examination and approval system is the basic work of building a service-oriented government and a major change in government functions. The government should better serve the people, not only insist on serving the people, but also improve efficiency. The multi-link and multi-department audit process in the allocation of special funds for environmental protection greatly reduces the efficiency of fund allocation. Therefore, the government should simplify the examination and approval procedures, reduce examination and approval links and reduce examination and approval costs.

2 establish and improve the supervision and management mechanism of special funds for environmental protection. In order to ensure that special funds for environmental protection are in place in full as planned, improve the rate of funds in place, and prevent funds from being intercepted and misappropriated, we must establish and improve the supervision and management mechanism, adhere to the principle of "highlighting key points, earmarking funds, strengthening management, and paying attention to actual results", put an end to corruption interception and earmarking, establish an economic responsibility investigation system for relevant responsible persons, and put the responsibility on specific responsible persons.