我国国库集中支付制度运行评价及完善对策
发布时间：2018-11-18 15:30
【摘要】：2000年,我国开始进行国库管理体制改革,由分散支付方式向国库集中支付方式转变。至今十余年来,我国的国库集中支付制度改革成效显著,执行透明度显著提高,财政监督的有效性加强。但通过多次调研发现,国库管理仍然存在着体制、机制、配套工作等方面的问题,尤其是公务卡推广和预算编制不科学等矛盾突出。本文从继续完善国库单一账户体系、建立内部控制机制、规范运行机制、继续完善信息网络管理系统、推进支付电子化管理改革等方面提出了深化国库集中支付改革的建议,并从预算编制、收支预测系统、动态监控系统、法律层次等角度提出完善配套措施。
[Abstract]:In 2000, China began to reform the treasury management system, from decentralized payment to centralized treasury payment. In the past ten years, the reform of treasury centralized payment system in China has achieved remarkable results, the transparency of implementation has been improved significantly, and the effectiveness of financial supervision has been strengthened. However, through many investigations, it is found that there are still some problems in treasury management, such as system, mechanism, supporting work and so on, especially the contradiction between the promotion of official cards and the unscientific budgeting. This paper puts forward some suggestions to deepen the reform of treasury centralized payment from the aspects of perfecting the treasury single account system, establishing the internal control mechanism, standardizing the operation mechanism, continuing to perfect the information network management system, and pushing forward the reform of electronic payment management. And from the budgeting, revenue and expenditure forecasting system, dynamic monitoring system, legal level and other aspects to improve the supporting measures.
【作者单位】： 河北大学;
【分类号】：F812.2
本文编号：2340423
[Abstract]:In 2000, China began to reform the treasury management system, from decentralized payment to centralized treasury payment. In the past ten years, the reform of treasury centralized payment system in China has achieved remarkable results, the transparency of implementation has been improved significantly, and the effectiveness of financial supervision has been strengthened. However, through many investigations, it is found that there are still some problems in treasury management, such as system, mechanism, supporting work and so on, especially the contradiction between the promotion of official cards and the unscientific budgeting. This paper puts forward some suggestions to deepen the reform of treasury centralized payment from the aspects of perfecting the treasury single account system, establishing the internal control mechanism, standardizing the operation mechanism, continuing to perfect the information network management system, and pushing forward the reform of electronic payment management. And from the budgeting, revenue and expenditure forecasting system, dynamic monitoring system, legal level and other aspects to improve the supporting measures.
【作者单位】： 河北大学;
【分类号】：F812.2
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，本文编号：2340423
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