What Is Fiscal Responsibility?

Fiscal responsibility refers to the duties and obligations of the financial department to the state in exercising its fiscal management authority. This includes organizing fiscal revenue, arranging fiscal expenditures, achieving fiscal revenue and expenditure balance, promoting the rational allocation of funds and the rational use of financial resources, and the supervision and management of social and economic life and fiscal distribution. The specific contents of financial responsibility are: (1) Ensure that the financial function is realized. By establishing an effective financial business command system, maintaining coordination and coordination among various functional departments within the finance, and continuously improving working methods and methods to achieve efficient financial management organization, scientific financial management methods, and electronic financial management technology, make the financial management system Work in an orderly manner to give full play to the financial function. (2) Realize the regulation and supervision of the national economy. Through fiscal management activities, give full play to the role of fiscal leverage, adjust the proportional relationship between accumulation and consumption, industry and agriculture, light industry and heavy industry, and promote the coordinated development of the national economy in proportion. Supervise all aspects of fiscal management to act in accordance with fiscal regulations and fiscal disciplines, and ensure that the financial interests of fiscal at all levels are in line with the fiscal responsibility and financial responsibility, and mobilize the enthusiasm of financial management. ^[1]

Financial responsibility

Right!

Fiscal responsibility refers to the duties and obligations of the financial department to the state in exercising its fiscal management authority. This includes organizing fiscal revenue, arranging fiscal expenditures, achieving fiscal revenue and expenditure balance, promoting the rational allocation of funds and the rational use of financial resources, and the supervision and management of social and economic life and fiscal distribution. The specific contents of financial responsibility are: (1) Ensure that the financial function is realized. By establishing an effective financial business command system, maintaining coordination and coordination among various functional departments within the finance, and continuously improving working methods and methods to achieve efficient financial management organization, scientific financial management methods, and electronic financial management technology, make the financial management system Work in an orderly manner to give full play to the financial function. (2) Realize the regulation and supervision of the national economy. Through fiscal management activities, give full play to the role of fiscal leverage, adjust the proportional relationship between accumulation and consumption, industry and agriculture, light industry and heavy industry, and promote the coordinated development of the national economy in proportion. Supervise all aspects of fiscal management to act in accordance with fiscal regulations and fiscal disciplines, and ensure that the financial interests of fiscal at all levels are in line with the fiscal responsibility and financial responsibility, and mobilize the enthusiasm of financial management. ^[1]

(1) Ensure that the financial function is realized. ^[2]

The legal responsibility of financial entities can be classified differently according to different standards. For example, according to the specific categories of fiscal laws that are violated, they can be divided into two categories: the responsibility for violating fiscal revenue law and the responsibility for violating fiscal expenditure law; according to the different subjects of the law, they can be divided into national fiscal responsibility and national fiscal Responsibility, etc. ^[3]

1. The economic nature of fiscal responsibility is more prominent ^[4]

Fiscal responsibility and fiscal rights are closely linked. To grant certain financial rights, corresponding financial responsibilities must be assumed. Achieving the unity and combination of power and responsibility is conducive to mobilizing the enthusiasm of all parties and ensuring the rationality of distribution. This unification of rights and obligations is an important aspect of the gradual improvement of the financial system. It is indispensable for striving to improve financial management.