善我国国库集中支付制度的对策研究.doc

善我国国库集中支付制度的对策研究大连理工大学硕士学位论文完善我国国库集中支付制度的对策研究姓名：刘涛申请学位级别：硕士专业：高级管理人员工商管理指导教师：李延喜20070527大连理工大学专业学位硕士学位论文摘要国库集中支付制度是指将政府的所有财政性资金集中在人民银行或指定的代理银行开设的国库单一账户，当所预算单位需要购买商品或支付劳务款项时，由预算单位提出申请，经国库支付机构审核后，将资金直接从单一账户支付给收款人的制度。我国现阶段正处在体制转轨、市场经济初步建立的阶段，促进经济发展和全面建设小康社会是这一阶段的主要目标。在这种背景下，研究财政支出的管理，特别是国库集中支付制度的改革具有重要意义。财政国库管理改革是当前财政改革的重要内容，实行国库集中支付制度，是发展社会主义市场经济和建立公共财政基本框架的需要。实行国库集中支付， 有利于提高国库资金的使用效率，有利于强化对国库资金的监督和预算约束，有利于进一步配合政府采购制度的深化改革，有利于提高财政宏观调控能力，实行国库集中支付势在必行。传统的财政支付制度经常出现财政资金管理分散、使用效率低、不利于财政政策的执行等弊端。国库集中支付制度和分散支付、会计集中核算相比存在更多优势。由于预算管理体制不规范，国库组织机构不健全，财政信息系统缺乏和银行资金清算系统不完善，非规范的行政干预破坏了建立国库集中支付制度的基础，狭隘的本位主义阻碍了建立国库集中支付制度的进程，由于相关政策和制度并没有进行改革，一定程度上制约了国库集中收支制度的全面改革。当前国内外国库集中支付的主要傲法，是建立国库单一账户体系，规蓖财政支出拨付，完善国库集中支付信息系统。本文按照从机构设置、财政内部机构的职责划分等方面，提出建立具有我国特色的国库集中支付模式的设想，相应提出完普单一账户体系， 健全国库管理和国库出纳机构，建立高效的财政管理信息系统和银行资金清算系统，完善预算管理体制等对策。关键词：完善：国库；集中支付；对策研究完善我国国库集中支付制度对策的研究The Strategic Research in Improving Chinese State Treasure Central Payment System Abstract State Treasure Cenlral Payment System(STCPS)refers to the system to centralize all government financial funds in state l：reasure single account opened in Peoples Bank or named bank correspondent and then pay a roecivet directly from the single account when a budget depamlent needS to purchase goods or pay labor costs under the application of the budget deparlment and after examination of state廿钱LgIe payment insti删。几At prentOi,U eotmtry is in the phase of changing systems and setting up market economy and the main purpose of US in this phase is tO promote economic development and build趾all-around well-to-do societyUnder such a background,it is of vital significance to study management of financial expenditure，especially the reform of STCPSThe reform of financial state Ircasure management is art important part of financial reform and it is necessary for US to early out STCPS if We want to develop socialist market economy龃d set up public filmeial frameworkCarrying out STCPS is beneficial to improve ser、iefficiency of state ll-etlsule funds，to strengthen its supervision and budget reslrietioa,to f-ulthelcorrespond tO the dcqning government reform of procure system and tO improve financial maclO-ll：glllation-and-control catcity1n a word,it is imperative to early out STCPS under the present situation Traditional financial payment system加has蛐y disadvantages such船deeenlralization of financial fund management,low fl朗dice efficiency and going against the carrying out of financial policiesSTCPS h罄mOle advantages compared with decentralized payment and accountant centralized accountingAt present,OIlIbudget management system is still not standard,state lrcasure organization is still not perfeet and ftmmeial information system is still insal伍eientWhats molenonstandard adminislrative intervention has affected tlae foundation of setting up STCPS and IIalTOW and limited depar血ental selfishness has hindered its processIn a word,for the leason that,some relevant policies and systems have not been reformed,the overall reform ofSTCPS is restricted tO a certain extent Currentlythe main method of state tleasure central payment home and abroad is to set up a single state treasure account system,standardize ftmaeial expenditure and p嘲state treasure central payment information systemFrom the po缸of orgallization setting and duty division of financial internal organizations，the article puts forward the assumption to set印a state lleaStlre；central payment model which is characteristic of out eounlayCorrespondingly, the article brings forward SOIIIi，coun舡窟mea羽lles such as p盯feeting single accOltInt system, 一II大连理工大学专业学位硕士学位论文amplifying state treasure management and treasure organizations system,s硎ng l平higNy-efficient financial management infonnmion system and bank financing balance system and improving budget management system Key Words：Tmprovin。g State Treasurel Central Payment；Strategic Research -III-独创性说明作者郑重声明：本硕士学位论文是我个人在导师指导下进行的研究工