B省财政国库集中收付制度改革浅析.doc

摘要:所谓国库集中收付就是指对预算资金的征收、拨付、使用、清算全过程的监控制度，即所有的财政性资金全部集中到财政国库单一账户，并规定所有的财政支出必须由财政国库部门直接支付和授权支付。十年前，随着社会主义市场经济和公共财政框架的建立，财政改革的重点逐步转到收支管理改革上来，但由于理论上、认识上的不足，以及利益调整、制度重塑等难度加大，财政收支管理改革处于各方关注，大力改革实践时期。财政管理体制的重要组成部分之一就是财政国库管理制度，十年来，怎样建立科学、系统、规范、高效的国库集中收付新机制，成为建立公共财政的一个全新的研究项目。

　　　目前，我国很多专家学者都对我国财政国库集中收付制度改革中存在的问题及完善对策方面做出了相关的理论研究与实证研究。基于财政国库集中收付制度改革的以上目的和意义，本文在回顾和总结云南省十年财政国库集中收付制度相关改革和成功经验的同时，提出合理化意见和建议，希望本文的写作能对财政国库集中收付制度改革提供理论参考及策略指导。

关键词：财政国库集中收付；相关改革；改革成效；改革的启示

Abstract:The national treasury centralized payment refers to the monitoring system of the whole process of budget fund including collection, payment, using and auditing, named that all the financial capital is collected to the financial treasury single account, and stipulates that all the financial expenditure must be direct payment and authorized payment of the Treasury Department. Ten years ago, with the establishment of the socialist market economy and the public finance framework, the emphasis of the financial reform gradually turned to the fiscal revenue and expenditure management reform. But because of the lack of theory and understanding, and the increasing difficulties of interest adjustment and institutions' reestablishing, the fiscal revenue and expenditure management reform is being concerned widely and practiced energetically. Fiscal administration system is one of the most important parts of treasury management system. For over a decade, how to set up a new national treasury centralized payment system of being scientific, systematic, standardized and efficient has become a new research project of establishing public finance.

　　At present, many expert and scholars in our countries have made relative theoretical researches and empirical researches on the existing problems and improving policies of the reform of the national treasury centralized payment system. Based on the above purposes and meanings, this paper reviews the ten years’ reform process and summarizes the successful experiences of this system, and then provides reasonable opinions and suggestions. The author hope that this paper can offer some theory references and strategies for the reform of the national treasury centralized payment system.

Keywords: the national treasury centralized payment; related reform; reform achievements; reform revelation