【摘要】：2000年,我國(guó)開(kāi)始進(jìn)行國(guó)庫(kù)管理體制改革,由分散支付方式向國(guó)庫(kù)集中支付方式轉(zhuǎn)變。至今十余年來(lái),我國(guó)的國(guó)庫(kù)集中支付制度改革成效顯著,執(zhí)行透明度顯著提高,財(cái)政監(jiān)督的有效性加強(qiáng)。但通過(guò)多次調(diào)研發(fā)現(xiàn),國(guó)庫(kù)管理仍然存在著體制、機(jī)制、配套工作等方面的問(wèn)題,尤其是公務(wù)卡推廣和預(yù)算編制不科學(xué)等矛盾突出。本文從繼續(xù)完善國(guó)庫(kù)單一賬戶體系、建立內(nèi)部控制機(jī)制、規(guī)范運(yùn)行機(jī)制、繼續(xù)完善信息網(wǎng)絡(luò)管理系統(tǒng)、推進(jìn)支付電子化管理改革等方面提出了深化國(guó)庫(kù)集中支付改革的建議,并從預(yù)算編制、收支預(yù)測(cè)系統(tǒng)、動(dòng)態(tài)監(jiān)控系統(tǒng)、法律層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.
【作者單位】： 河北大學(xué);
【分類號(hào)】：F812.2

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