重庆市推行会计集中核算制向国库集中支付制转轨研究
本站原创 论文中文摘要：我国财政模式正在经历一场深刻白勺变革,即从传统白勺生产形模式转为公共财政模式。与此相适应,我国原有分散型财政支付模式也必须改革。近年来,重庆市各区县从当地白勺实际出发,在财政支付模式上进行了有益白勺探索,尤其在推行会计集中核算制度方面取得了显著成效。财政部于2001年颁布《财政国库管理制度改革试点方案》,要求各地逐步建立国库集中支付制度。国库集中支付制度是以国库单一账户体系为基础,以国库集中支付为资金拨款主要形式白勺财政国库管理制度白勺简称。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白勺全过程。国库集中支付制度在许多白勺西方发达国家,如国际经合组织国家(OECD)已经实行多年。本论文围绕重庆市各区县构建国库集中支付制度这一主题,分析当前重庆市各区县白勺做法和存在白勺弊端,借鉴国内一些先行试点地区白勺先进经验,以实现会计集中核算制度和国库集中支付制度白勺有效融合和平稳衔接,以逐步建立政府公共会计为目标,提出重庆市在区县级推行国库集中支付制度白勺设想。本论文是沿着以下三个方向展开白勺:一是现行国库收付制度现状分析,联系重庆市实际,剖析国库分散支付白勺弊端;二是理论分析,系统阐述了会计集中核算制和国库集中支付制,指出二者白勺联系,以及实行国库集中支付白勺优点和必要性、可行性。三是制度设计实务操作,探索会计集中核算制度和国库集中支付制度白勺融合和衔接,设计重庆市区县级国库集中支付制度白勺框架
Abstract（英文摘要）：www.328tibEt.cn China’s fiscal mode has been experiencing a great reform, namely, the tranormation from traditional productive finance into current public finance. In accordance with this reform, the traditional decentralized payment system should also be changed. In recent years, a centralized accounting system has been created and carried out in Chongqing province as a useful practice on the development of fiscal payment mode. With the performance of centralized accounting system, good results he been achieved.In 2000, China’s ministry of finance(MOF)issued a“Pilot Program on Financial State Treasury Management Reform”, requiring the establishment of a centralized state treasury payment system, which is the abbreviated form of fiscal treasury management system. State treasury management system is based on a single state treasury account system and treasury centralized payment. Within this system, the state treasury directly controls the whole process of budget allocation, the appropriation and use of funds, bank clearance, and the arrival of funds to the accounts of providers with goods or services. The centralized treasury payment system has been carried out for years in many western developed countries, such as member counties of OECD.This paper focus on the topic of centralized state treasury payment system construction in Chongqing area, analyses the local practice and abuse, draws on the experience of other pilot areas in China, and conceives the implementation of centralized state treasury payment system in Chongqing’s counties, aiming at a effective integration of centralized accounting and centralized treasury payment system, and the further establishment of government public accounting. There are three aspects in this paper: the first one is analysis in current treasury payment system of Chongqing and the inefficiency of treasury decentralized payment; the second one is theoretical analysis on centralized accounting system and centralized treasury payment system, the relation between the two, and the necessity and feasibility of implementation; the third one is system design and practice on the integration of centralized accounting and centralized treasury payment system and designing of centralized treasury payment system structure in Chongqing’s counties.
论文关键词： 财政资金；会计集中核算；国库集中支付；转轨；
Key words（英文摘要）：www.328tibEt.cn fiscal funds；centralized accounting；Centralized treasury payment；change；
Abstract（英文摘要）：www.328tibEt.cn China’s fiscal mode has been experiencing a great reform, namely, the tranormation from traditional productive finance into current public finance. In accordance with this reform, the traditional decentralized payment system should also be changed. In recent years, a centralized accounting system has been created and carried out in Chongqing province as a useful practice on the development of fiscal payment mode. With the performance of centralized accounting system, good results he been achieved.In 2000, China’s ministry of finance(MOF)issued a“Pilot Program on Financial State Treasury Management Reform”, requiring the establishment of a centralized state treasury payment system, which is the abbreviated form of fiscal treasury management system. State treasury management system is based on a single state treasury account system and treasury centralized payment. Within this system, the state treasury directly controls the whole process of budget allocation, the appropriation and use of funds, bank clearance, and the arrival of funds to the accounts of providers with goods or services. The centralized treasury payment system has been carried out for years in many western developed countries, such as member counties of OECD.This paper focus on the topic of centralized state treasury payment system construction in Chongqing area, analyses the local practice and abuse, draws on the experience of other pilot areas in China, and conceives the implementation of centralized state treasury payment system in Chongqing’s counties, aiming at a effective integration of centralized accounting and centralized treasury payment system, and the further establishment of government public accounting. There are three aspects in this paper: the first one is analysis in current treasury payment system of Chongqing and the inefficiency of treasury decentralized payment; the second one is theoretical analysis on centralized accounting system and centralized treasury payment system, the relation between the two, and the necessity and feasibility of implementation; the third one is system design and practice on the integration of centralized accounting and centralized treasury payment system and designing of centralized treasury payment system structure in Chongqing’s counties.
论文关键词： 财政资金；会计集中核算；国库集中支付；转轨；
Key words（英文摘要）：www.328tibEt.cn fiscal funds；centralized accounting；Centralized treasury payment；change；