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实行国库集中支付是我国当前预算改革的重要举措。其基本内容是通过财政部门在中央银行设立统一的银行账户,将各预算单位的预算资金统一由财政部门监管,不再拨付给各单位分散管理,而是由国库把各预算单位采购商品和劳务的预算资金直接支付给供应商。这一财政支出管理体制改革对加强各行政单位资金的集中监控、抑制腐败、增强政府宏观经济调控能力并促进公共财政支出体系的建立将产生重大意义。本文重点探讨在全面推行国库集中支付制度后,对各预算单位和财政部门两个层面所带来的管理理念、会计核算、资金控制重点、内部控制制度和信息技术等的一系列变化以及理论和政策上亟待解决的问题,并提出个人的一些设想和建议。
The implementation of centralized treasury payment is an important measure for the current budget reform in our country. Its basic content is to establish a unified bank account with the central bank through the financial department, to uniformly budget the budgetary funds of each budgetary unit to be supervised by the financial department, and no longer be allocated to all units for decentralized management. Instead, the treasury purchases the goods and services from various budgetary units The budget funds are paid directly to the suppliers. This reform of the fiscal expenditure management system will be of great significance to strengthening the centralized monitoring and control over the funds of various administrative units, curbing corruption, enhancing the government’s capacity of macroeconomic regulation and control, and promoting the establishment of a public financial expenditure system. This article focuses on a series of changes in management philosophy, accounting, capital control focus, internal control system and information technology brought by the budget agencies and the financial sector after the full implementation of centralized treasury payment system, Policy problems to be solved, and put forward some personal ideas and suggestions.