论我国国库法律制度的完善
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摘要
国库,是指政府执行预算、管理财政资金和负债、监控财政收支行为的机关,其核心是财政资金的收支管理。现代国库主要强调国库对国家财富经理与监管的职能。建立现代国库制度,在收支核算的基础上,凭借所掌握的全面、准确和及时的收支信息,对收支活动展开全方位的管理和控制,便成为我国新型国库的基本职能,也是完善我国国库法律制度的出发点和落脚点。
纵观我国国库制度的历史演进,既往的国库制度多是零散的、应急的、片面的。国库法律制度显然滞后于现代市场经济发展的要求,也与建立公共财政目标和财政法制要求相悖。完善国库法律制度,已经成为国库制度改革迫在眉睫的需求。
他山之石,可以攻玉。借鉴美、日、法等西方国家的先进立法与成功的经验,对于构建与完善我国国库法律制度,具有重要的参考价值。美、日、法国库制度对我国的启示主要有如下方面:合理设置国库组织结构,注重国库制度的法制化;建立国库单一帐户制度,实行财政资金集中管理;实行预算、执行、监督三分离制度,完善国库监督控制体系。
我们应循着三个基本路径来完善我国的国库制度。在国库组织法律制度方面,第一,设置具有相对独立性的国库代理机构;第二,建立财政国库支付执行机构;第三,增强国库与相关机关之间的协调与配合。在国库集中收付制度方面,首先要全面取消过渡帐户,进一步完善国库单一帐户体系;其次要完善收入收缴程序,避免国库资金分散分户管理;再次要规范支出拨付程序,严防国库资金“滴跑冒漏”;最后要建立与集中收付制度相配套的收支体系。在国库监督法律制度方面,要建立完备的国库集中收付监督机制,完善国库相关人员的法律责任,实行预算、执行和监督的三权分立制度,完善国库监督控制体系。
良好的法律是秩序的先导。因此,国库法律制度的构建与完善,直接关系到国库改革的历史进程,具有重大的意义。
The state treasury is an organ that the governments carry out the budget; manage the financial funds and liabilities; supervise and control the financial revenue and expenditure, the main task of which is the management of income and expenditure of financial funds. The function of modern national treasury stressed the function of management and supervisory on the wealth of the country. The establishment of a modern treasury system, on the basis of accounting of the income and expenditure, with the master of a comprehensive, accurate and timely revenue and expenditure information, the management and control of the activities of all revenue and expenditure, have become the new basic functions of the state treasury, but also it's the starting point and purpose to improve China's treasury legal system.
Throughout the evolution history of the state treasury system, the past state treasury system is fragmented, emergency, and partial. The treasury legal system obviously lags behind the development of a modern market economy, and contradicts with the establishment of public financial objectives and the financial rules. To improve the legal system of the state treasury has become the extremely urgent demand of the reform of the system.
Other people's doing and advice are of help. It's an important referential value to study and learn the advanced legislation and successful experiences from the United States, Japan, France and other western countries in the construction and improvement of Chinese legal system of the state treasury. Studies on the national treasury legal systems of U.S., Japan, and France can enlighten us in the following areas, to set up a reasonable and organizational treasury structure, to pay attention to legalize of fiscal system, to establish the single account system of the national treasury with centralized management of fiscal funds; to carry out the three separate system on budget, implementation, supervision and improve the supervision and control system of the state treasury.
We should follow the three basic paths to perfect China's treasury system. In the aspects of organizational legal system of national treasury, first, to set up a relative independent agency for the state treasury; secondly, to establish an implementation institution for the financial national treasury payment system; thirdly, to strengthen the coordination and cooperation between the state treasury and the relevant organs. In the aspects of the legal system of centralized treasury receipt and payment, first, to lift all the transition accounts and further improve the treasury single account system; then, to improve revenue collection procedures to avoid decentralizing management of the state treasury funds; thirdly, to standardize the procedures for defraying expenditures, and prevent the treasury funds from "leakage, drop, run and take"; finally, to establish payments system matching with centralized collection and payment system. In the aspects of supervision of the national treasury legal system, to establish a comprehensive supervision mechanism for the centralized treasury receipt and payment system; to improve the state treasury officials' liability; to carry out the three separation system of budget, implementation, and monitory; to improve the supervision and control system of the state treasury.
Good legal order is the forerunner. Therefore, the building and improvement of the treasury legal system, which are directly related to the historical process of the state treasury reform, are of great significance.
纵观我国国库制度的历史演进,既往的国库制度多是零散的、应急的、片面的。国库法律制度显然滞后于现代市场经济发展的要求,也与建立公共财政目标和财政法制要求相悖。完善国库法律制度,已经成为国库制度改革迫在眉睫的需求。
他山之石,可以攻玉。借鉴美、日、法等西方国家的先进立法与成功的经验,对于构建与完善我国国库法律制度,具有重要的参考价值。美、日、法国库制度对我国的启示主要有如下方面:合理设置国库组织结构,注重国库制度的法制化;建立国库单一帐户制度,实行财政资金集中管理;实行预算、执行、监督三分离制度,完善国库监督控制体系。
我们应循着三个基本路径来完善我国的国库制度。在国库组织法律制度方面,第一,设置具有相对独立性的国库代理机构;第二,建立财政国库支付执行机构;第三,增强国库与相关机关之间的协调与配合。在国库集中收付制度方面,首先要全面取消过渡帐户,进一步完善国库单一帐户体系;其次要完善收入收缴程序,避免国库资金分散分户管理;再次要规范支出拨付程序,严防国库资金“滴跑冒漏”;最后要建立与集中收付制度相配套的收支体系。在国库监督法律制度方面,要建立完备的国库集中收付监督机制,完善国库相关人员的法律责任,实行预算、执行和监督的三权分立制度,完善国库监督控制体系。
良好的法律是秩序的先导。因此,国库法律制度的构建与完善,直接关系到国库改革的历史进程,具有重大的意义。
The state treasury is an organ that the governments carry out the budget; manage the financial funds and liabilities; supervise and control the financial revenue and expenditure, the main task of which is the management of income and expenditure of financial funds. The function of modern national treasury stressed the function of management and supervisory on the wealth of the country. The establishment of a modern treasury system, on the basis of accounting of the income and expenditure, with the master of a comprehensive, accurate and timely revenue and expenditure information, the management and control of the activities of all revenue and expenditure, have become the new basic functions of the state treasury, but also it's the starting point and purpose to improve China's treasury legal system.
Throughout the evolution history of the state treasury system, the past state treasury system is fragmented, emergency, and partial. The treasury legal system obviously lags behind the development of a modern market economy, and contradicts with the establishment of public financial objectives and the financial rules. To improve the legal system of the state treasury has become the extremely urgent demand of the reform of the system.
Other people's doing and advice are of help. It's an important referential value to study and learn the advanced legislation and successful experiences from the United States, Japan, France and other western countries in the construction and improvement of Chinese legal system of the state treasury. Studies on the national treasury legal systems of U.S., Japan, and France can enlighten us in the following areas, to set up a reasonable and organizational treasury structure, to pay attention to legalize of fiscal system, to establish the single account system of the national treasury with centralized management of fiscal funds; to carry out the three separate system on budget, implementation, supervision and improve the supervision and control system of the state treasury.
We should follow the three basic paths to perfect China's treasury system. In the aspects of organizational legal system of national treasury, first, to set up a relative independent agency for the state treasury; secondly, to establish an implementation institution for the financial national treasury payment system; thirdly, to strengthen the coordination and cooperation between the state treasury and the relevant organs. In the aspects of the legal system of centralized treasury receipt and payment, first, to lift all the transition accounts and further improve the treasury single account system; then, to improve revenue collection procedures to avoid decentralizing management of the state treasury funds; thirdly, to standardize the procedures for defraying expenditures, and prevent the treasury funds from "leakage, drop, run and take"; finally, to establish payments system matching with centralized collection and payment system. In the aspects of supervision of the national treasury legal system, to establish a comprehensive supervision mechanism for the centralized treasury receipt and payment system; to improve the state treasury officials' liability; to carry out the three separation system of budget, implementation, and monitory; to improve the supervision and control system of the state treasury.
Good legal order is the forerunner. Therefore, the building and improvement of the treasury legal system, which are directly related to the historical process of the state treasury reform, are of great significance.
引文
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[3]苏道俨.推进国库集中收付改革.http://www.nncz.gov.cn/nncz/czxx/xzgz/200510/329.html,2005-10-24。
[4]肖刚.中央银行服务与百姓生活-漫谈中央银行的第三项职能.北京:中国金融出版社,2003:27。
[1]熊伟.论财政法的基本原则.http://www.cftl.cn。
[1]翟钢.现代国库制度的理论.分析财政研究,2003(5)。
[2]刘剑文.财税法学.北京 高等教育出版社,2005:203-205。
[1]田发,田友春.构建国库集中支付监督制约机制.中央财经大学学报。2004(12)。
[2]Fudcnberg Drew,Jean Tirole.Game Theory.The First Edition.Cambridge:Cambridge University Press 2000
[1]周俊鹏.国库制度改革的法律思考.新疆社会科学,2007(1)。
[2]中国财政学会.构建预算管理新模式.北京:经济科学出版社,2000:287。
[1]杨军胜.财政国库管理制度改革理论基础初探.中国总会计师,2006(7)。
[2]孙健夫.公共选择理论及其对我国财政发展的借鉴意义.经济社会体制比较,1996(5)。
[1]刘明慧.政府预算管理.北京:经济科学出版社,2004:290-291。
[2]刘剑文.财税法学北京:高等教育出版社,2005:159。
[1]杨绪春.现代财政国库管理制度概述.湖北财税,2003(9)。
[2]张通,滕霞光.我国财政国库管理制度改革的起因、成就和展望.财政研究,2002(9)。
[3]苏道俨.推进国库集中收革.http://www.nncz.gov.cn/nncz/czxx/xzgz/200510/329.html.2005-10-24。
[1]陈丽京,王平.现代国库的几个理论问题.中国财政,2003(3)。
[2]张通,滕霞光.我国财政国库管理制度改革的起因、成就和展望.财政研究,2002(9):7-9。
[3]杨军胜.财政国库管理制度改革理论基础初探.中国总会计师,2006(7)。
[1]马海涛.国库集中收付制度问题研究.经济科学出版社,2004:128-129。
[1]何利辉,苏琳.西方市场经济国家的国库管理制度及其借鉴.黑龙江财会,2002(12)。
[1]Bill Allan.Toward A Framework For A Budget Law For Economies In Transition.International Monetary fund.1994.
[2]Campos Ed and Sanjay Pradhan.The Impact Of Budgetary Institutions On Expenditure Outcomes.World Bank 1996
[1]Hashim,Alland Allister Moon,2OO4,Treasury Diagnostic Toolkit,World Bank Working Paper No.19/2004(Washington:World Bank)Diamond,Pottero(1999);Allen,Tommasi(2001)。
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