上海人事系统国库集中收付制度改革的研究
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摘要
在市场经济条件下,为了改变我国传统国库分散管理制度中的种种弊端,各地结合会计委派制精神,“自下而上”的实施了对财政预算资金的统一核算,集中支付的管理模式。截至2001年全国共有4.4万个行政事业单位进行了会计集中核算的试点工作,形成了省、地、县、乡多层次的会计集中核算模式,提高了资金使用效率,强化了财政监督,公共财政体制改革取得了初步成效。
随着我国公共财政体制的逐步完善,国库集中收付制度、部门预算、政府采购制度成为我国当前公共财政体制改革的“三驾马车”。2001年,国务院批准了《财政国库管理制度改革方案》,首次明确要建立以国库单一账户为基础、资金缴拨国库集中收付为主要形式的国库管理制度,开始“自上而下”的全面推行财政国库管理制度改革。在这一制度下,国库将直接控制从预算分配、资金拨付、使用、银行清算直至资金到达商品和劳务提供者账户的全过程。实行国库集中收付制度不仅是一个庞大复杂的系统工程,并且需要部门预算、政府采购等配套制度的同步推进,因此国库集中收付制度改革要按照“总体规划,分步实施”的原则,分阶段来实现国库集中收付制度。在现阶段,全国各地正在实行的会计集中核算制是已被实践证明了的、具有特定优势的改革模式,它不仅是国库集中收付制的基础,也可以作为国库集中收付制的延伸和补充。
本论文围绕上海人事系统国库集中收付制度改革这一主题,分析目前上海人事系统实行会计集中核算制度的做法和不足,提出渐进的实现从会计集中核算到国库集中支付的有效融合与平稳过渡,并提出了上海人事系统全面实现国库集中支付制度的具体实施建议。本论文是沿着以下思路展开的:一是借鉴国外经验,通过对比分析了国内外各种国库集中收付制度的特点,总结了完善国库管理制度的经验。二是从国库集中收付制度的理论依据、框架设计、改革探索提出了渐进式推动国库集中收付制度的改革。三是结合上海人事系统的国库集中收付制度改革实践,探索会计集中核算制度和国库集中收付制度的融合与衔接,并对本系统全面实现国库集中收付制度提出了分阶段的改革思路。
Under the condition of market economy, all government departments around the country gradually have formed the centralized accounting system of the centralized fiscal budget accounting and centralized payment to improve the deficiencies of our traditional decentralized treasury payment system, This system has improved the fund usage efficiency and enhanced the fiscal supervisory.
There were 4,400 administration units altogether in the country have implemented the experimental site work of the centralized accounting up to 2001. It had formed a multi-level centralized accounting system of province, region, county and township, and the reform had obtained preliminary result.
With the gradual improvement of our country public finance system, the centralized treasury payment system, the department budget and the government procurement are " the Troika" of our current public finance system reform, In 2001, the State Council had authorized " the Program of the Fiscal Treasury Management System Reform". The program had initially definite to establish a treasury management system which based on the treasury single account by means of the centralized collection of the treasury fund. All these had completely carried out the fiscal treasury management system reform from the top downward.
Under this system, the state treasury directly control the entire process: the allotment, the fund appropriates, the use of the fund and the bank settlements until the fund has been given to the commodity and labor providers. The implementation of the treasury centralized payment system is not only a huge and complicated system engineering ,but also it calls for the synchronized advancements such as the department budgets and the government procurement, etc. Therefore, the treasury centralized payment system reform must realize the treasury centralized payment system step by step according to the principle of " the General Planning ,the Progressive Implementation ".
At the current stage, the centralized accounting system implemented all around the country had been practiced and proven to be a dominant reform mode. It is not only the basis of the treasure centralized payment system, and also it is the extension and supplement of the treasure centralized payment system.
The dissertation revolved the theme of the Shanghai personnel system treasury centralized payment reform, and it analyzed the procedures and deficiencies of the centralized accounting system now implemented by the Shanghai personnel. It proposed to realize the effective amalgamation of the treasury centralized payment system and centralized accounting system and thus to realize the stable transition gradually. The thesis put forward the comprehensive suggestion for the implementation of the Shanghai personnel treasury centralized payment system and the centralized accounting system. The paper was launched as followed: The first part borrowed overseas experiences, and analyzed the characteristics of the various state treasury centralized payment systems in the domestic and overseas through the contrasts, and then it summarized the experiences of improving treasury management system. The second part drew from the theory basis, the framework design, the reform discovery of the treasury payment system. Thus it pointed out the gradual reform of the implementation of treasury centralized payment system. The third part unified the reform practice of the Shanghai personnel centralized payment system, explored the amalgamation and transition of the centralized accounting system and the treasury centralized payment system, and proposed grading stage reform concepts for the implementation of comprehensively realizing the treasury payment system.
随着我国公共财政体制的逐步完善,国库集中收付制度、部门预算、政府采购制度成为我国当前公共财政体制改革的“三驾马车”。2001年,国务院批准了《财政国库管理制度改革方案》,首次明确要建立以国库单一账户为基础、资金缴拨国库集中收付为主要形式的国库管理制度,开始“自上而下”的全面推行财政国库管理制度改革。在这一制度下,国库将直接控制从预算分配、资金拨付、使用、银行清算直至资金到达商品和劳务提供者账户的全过程。实行国库集中收付制度不仅是一个庞大复杂的系统工程,并且需要部门预算、政府采购等配套制度的同步推进,因此国库集中收付制度改革要按照“总体规划,分步实施”的原则,分阶段来实现国库集中收付制度。在现阶段,全国各地正在实行的会计集中核算制是已被实践证明了的、具有特定优势的改革模式,它不仅是国库集中收付制的基础,也可以作为国库集中收付制的延伸和补充。
本论文围绕上海人事系统国库集中收付制度改革这一主题,分析目前上海人事系统实行会计集中核算制度的做法和不足,提出渐进的实现从会计集中核算到国库集中支付的有效融合与平稳过渡,并提出了上海人事系统全面实现国库集中支付制度的具体实施建议。本论文是沿着以下思路展开的:一是借鉴国外经验,通过对比分析了国内外各种国库集中收付制度的特点,总结了完善国库管理制度的经验。二是从国库集中收付制度的理论依据、框架设计、改革探索提出了渐进式推动国库集中收付制度的改革。三是结合上海人事系统的国库集中收付制度改革实践,探索会计集中核算制度和国库集中收付制度的融合与衔接,并对本系统全面实现国库集中收付制度提出了分阶段的改革思路。
Under the condition of market economy, all government departments around the country gradually have formed the centralized accounting system of the centralized fiscal budget accounting and centralized payment to improve the deficiencies of our traditional decentralized treasury payment system, This system has improved the fund usage efficiency and enhanced the fiscal supervisory.
There were 4,400 administration units altogether in the country have implemented the experimental site work of the centralized accounting up to 2001. It had formed a multi-level centralized accounting system of province, region, county and township, and the reform had obtained preliminary result.
With the gradual improvement of our country public finance system, the centralized treasury payment system, the department budget and the government procurement are " the Troika" of our current public finance system reform, In 2001, the State Council had authorized " the Program of the Fiscal Treasury Management System Reform". The program had initially definite to establish a treasury management system which based on the treasury single account by means of the centralized collection of the treasury fund. All these had completely carried out the fiscal treasury management system reform from the top downward.
Under this system, the state treasury directly control the entire process: the allotment, the fund appropriates, the use of the fund and the bank settlements until the fund has been given to the commodity and labor providers. The implementation of the treasury centralized payment system is not only a huge and complicated system engineering ,but also it calls for the synchronized advancements such as the department budgets and the government procurement, etc. Therefore, the treasury centralized payment system reform must realize the treasury centralized payment system step by step according to the principle of " the General Planning ,the Progressive Implementation ".
At the current stage, the centralized accounting system implemented all around the country had been practiced and proven to be a dominant reform mode. It is not only the basis of the treasure centralized payment system, and also it is the extension and supplement of the treasure centralized payment system.
The dissertation revolved the theme of the Shanghai personnel system treasury centralized payment reform, and it analyzed the procedures and deficiencies of the centralized accounting system now implemented by the Shanghai personnel. It proposed to realize the effective amalgamation of the treasury centralized payment system and centralized accounting system and thus to realize the stable transition gradually. The thesis put forward the comprehensive suggestion for the implementation of the Shanghai personnel treasury centralized payment system and the centralized accounting system. The paper was launched as followed: The first part borrowed overseas experiences, and analyzed the characteristics of the various state treasury centralized payment systems in the domestic and overseas through the contrasts, and then it summarized the experiences of improving treasury management system. The second part drew from the theory basis, the framework design, the reform discovery of the treasury payment system. Thus it pointed out the gradual reform of the implementation of treasury centralized payment system. The third part unified the reform practice of the Shanghai personnel centralized payment system, explored the amalgamation and transition of the centralized accounting system and the treasury centralized payment system, and proposed grading stage reform concepts for the implementation of comprehensively realizing the treasury payment system.
引文
[1]王敏《国库集中收付制度研究》[M]2002:31-64
[2]本书课题组《财政国库集中收付制度研究》[M]经济科学出版社2004:151-157
[3]彼德·M·杰克逊《公共部门经济学前沿问题》[M]中国税务出版社、北京腾图电子出版社1999年:156
[4]曲红《试论国库集中收付制度的改革与完善》[D]中国海洋大学2006年
[5]包尧兴《试论国库集中支付制度在浙江省的推行》[D]浙江大学2004年
[6]周茵《会计集中核算与财政国库集中支付的关系》[J]当代经济2007年
[7]财政部《财政国库管理制度改革培训教材》[M]中国财政经济出版社2006年
[8]贾康 《部门预算编制问题研究》[M]北京:经济科学出版社2004年:98-123
[9]财政部预算司编《政府收支分类改革问题解答》[M]中国财政经济出版社2006
[10]马晓岚《会计集中核算向国库集中支付转轨的必要性》[J]财会月刊(综合)2005年
[11]张建云《会计集中核算与国库集中支付的有机融合》[J]财会通讯2007年
[12]赵榆森 白岳刚《关于启动公务卡结算方式的思考》[J]财政探索与研究2007年
[13]徐春武《关于进一步深化国库集中收付制度改革的思考》[J]《财政研究》2005年
[14]邵长年《论我国国库管理及其风险防范》[J]《财政与税务》2005年第8期
[15]宋玉君、刘文龙《国库管理制度改革应坚持因地制宜》[J]《中国财政信息资料》2005年第9期
[16]王舒《建立国库集中收付内控机制的思考》[J]《中国财政信息资料》2005年第9期
[17]陈美岁《论会计集中核算利与弊》[J]时代经贸(理论版)2006.05
[18]马海涛《国库集中收付制度问题研究》[M]经济科学出版社2004:39-56
[19]马海涛等《收支两条线管理制度》[M]中国财政经济出版社2003:23-34
[20]周茵《会计集中核算与国库集中支付的关系》[J]当代经济2007年第6期
[21]林暑莲《浅谈会计集中核算与国库集中支付融合中的问题》[J]北方经济2007年第4期
[22]王德钧 巫继红《会计集中核算转轨后有关会计处理》[J]财会月刊(会计)2007.4
[23]郝十周 窦丙虎《国库集中支付制度改革的实践与思考》[J]会计之友2007年第2期
[24]邢恩先《抚顺市实施财政资金集中支付审核制度的实践探索》[J]地方财政研究2007.5
[25]邓泽泉《事业单位会计集中核算浅析》[J]金融经济2006.24
[26]吕存江《行政事业单位会计集中核算制度的改进》[J]集团经济研究2006.26
[2]本书课题组《财政国库集中收付制度研究》[M]经济科学出版社2004:151-157
[3]彼德·M·杰克逊《公共部门经济学前沿问题》[M]中国税务出版社、北京腾图电子出版社1999年:156
[4]曲红《试论国库集中收付制度的改革与完善》[D]中国海洋大学2006年
[5]包尧兴《试论国库集中支付制度在浙江省的推行》[D]浙江大学2004年
[6]周茵《会计集中核算与财政国库集中支付的关系》[J]当代经济2007年
[7]财政部《财政国库管理制度改革培训教材》[M]中国财政经济出版社2006年
[8]贾康 《部门预算编制问题研究》[M]北京:经济科学出版社2004年:98-123
[9]财政部预算司编《政府收支分类改革问题解答》[M]中国财政经济出版社2006
[10]马晓岚《会计集中核算向国库集中支付转轨的必要性》[J]财会月刊(综合)2005年
[11]张建云《会计集中核算与国库集中支付的有机融合》[J]财会通讯2007年
[12]赵榆森 白岳刚《关于启动公务卡结算方式的思考》[J]财政探索与研究2007年
[13]徐春武《关于进一步深化国库集中收付制度改革的思考》[J]《财政研究》2005年
[14]邵长年《论我国国库管理及其风险防范》[J]《财政与税务》2005年第8期
[15]宋玉君、刘文龙《国库管理制度改革应坚持因地制宜》[J]《中国财政信息资料》2005年第9期
[16]王舒《建立国库集中收付内控机制的思考》[J]《中国财政信息资料》2005年第9期
[17]陈美岁《论会计集中核算利与弊》[J]时代经贸(理论版)2006.05
[18]马海涛《国库集中收付制度问题研究》[M]经济科学出版社2004:39-56
[19]马海涛等《收支两条线管理制度》[M]中国财政经济出版社2003:23-34
[20]周茵《会计集中核算与国库集中支付的关系》[J]当代经济2007年第6期
[21]林暑莲《浅谈会计集中核算与国库集中支付融合中的问题》[J]北方经济2007年第4期
[22]王德钧 巫继红《会计集中核算转轨后有关会计处理》[J]财会月刊(会计)2007.4
[23]郝十周 窦丙虎《国库集中支付制度改革的实践与思考》[J]会计之友2007年第2期
[24]邢恩先《抚顺市实施财政资金集中支付审核制度的实践探索》[J]地方财政研究2007.5
[25]邓泽泉《事业单位会计集中核算浅析》[J]金融经济2006.24
[26]吕存江《行政事业单位会计集中核算制度的改进》[J]集团经济研究2006.26