文档介绍:国防科学技术大学
硕士学位论文
株洲市国库集中支付制度改革研究
姓名:于俊
申请学位级别:硕士
专业:公共管理
指导教师:吴鸣
2011-04
国防科学技术大学研究生院公共管理硕士(MPA)学位论文
摘要
国库集中支付制度,也叫国库单一账户制度,是改变现行的财政资金层层拨
付方式,将政府的所有财政性资金(包括预算内资金和纳入预算管理的预算外资
金)集中在人民银行或指定代理银行开设的国库单一账户上,所有预算单位需要
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。
国库集中支付制度改革已历时十年,总的来看,运行平稳,国库单一账户体
系初步建立,资金支付方式日益规范,支付效率明显提高。目前,株洲市初步建
立了以国库集中支付制度为基础的财政国库动态监控管理雏形。但因为法律体系
不健全、制度不完善、相关预算体制改革不协调、信息网络建设滞后等因素导致
改革中存在监督主体不明确、法律制度不健全、监督范围过窄、预算编制基础不
牢、内部控制管理薄弱等问题。针对这些问题,笔者将结合株洲市本级国库集中
支付改革的实际情况,通过借鉴国内外改革的做法和经验,提出完善和规范国库
集中支付制度改革的对策和基本思路,建议在传统支付审核模式基础上创新和发
展,采取财政国库动态监控机制模式。
关键词:国库集中支付制度财政国库动态监控支付审核模式对策
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国防科学技术大学研究生院公共管理硕士(MPA)学位论文
ABSTRACT
The exchequer centralized defray system, also named unitary exchequer account
system, is a system which concentrates the government's possessions (including the
extra budgetary funds and the fund under budget managements that draws within budget)
on the unitary exchequer account that is established by People's Bank or the appointed
correspondent banks. Compared with the present layer-upon-layer budget fund way, the
system is something different. When the budget units need buying modity or
paying labor service, they should bring forward the applicants, and after examining and
verifying, they could receive the fund directly from unitary account by the exchequer
anization.
The reform of exchequer centralized defray system has already lasted for 10 years.
In general, the operation is stable. While the unitary exchequer account system has
already been established, the fund payment method es standard gradually, and
payment efficiency improves obviously. At present, Zhuzhou city has built the
embryonic form of the finance exchequer dynamic monitoring administration based on
the exchequer centralized defray system. During the reformation, there exist some
problems: the supervision main body is ambiguous, the legal system is faulty, the
supervision range is too na