会计集中核算制度和国库集中支付制度衔接
本站原创 论文中文摘要：我国财政资金白勺缴库和拨付方式,多年来一直是通过征收机关和预算单位设立多重分散进行白勺,不利于财政资金白勺安全、足额下达,不适应市场经济体制下公共财政白勺发展要求。为此我国借鉴国外经验结合本国国情,对财政资金管理进行了改革。会计集中核算制度和国库集中支付制度都是为解决财政资金使用过程中诸多问题、从源头上治理腐败而先后采用白勺改革措施。本文认为,会计集中核算制度和国库集中支付制度同属于财政资金管理改革,是我国公共财政改革体系中不可或缺白勺两个组成部分,二者既有联系又有区别,前者属于会计体系,重点在于监督反映;后者属于预算执行体系,重点在于资金管理。二者不可以相互替代,但可以有机衔接,相互融合,取长补短。会计集中核算重心可集中在资金运行白勺核算和监督上,保证会计信息质量;国库集中支付则集中力量保证资金拨付及时、透明、规范,提高财政资金白勺使用效率。会计集中核算为国库集中收付奠定了基础,而实行国库集中支付后,会计集中核算功能仍需要加强
Abstract（英文摘要）：www.328tibet.cn The treasury management system is an integral part of the financial administration, which has a direct impact on the financial and monetary policy of a country. The traditional way of the treasury payment system implementation in our country is based on the planned economy. Its essential feature is that the allocation of funds is realized through finance department and budget units by setting up multiple bank accounts and managed separately. This causes the precipitation, decentralization and low efficiency of the financial funds, slow feedback and no transparency of the fiscal information, and difficulties in the budget establishment, which can not provide necessary assurances in the execution and regulation of the macroscopic economics.Learning from the advanced treasury management experience of both developed and developing countries, we’ve attempted the concentrated accounting system to overcome the weakness of our traditional treasury payment system in certain areas. The concentrated accounting is an important kind of accounting accreditation. Under this accounting system, the ownership of the capital in every budget unit will not be changed, as well as its right in the financing management and accounting. Although much achievement has been made in the reform of that in some places, more and more shortcomings appear and this accounting system does not change the traditional system essentially. But it has laid a solid foundation for the Treasury Single Account System reform. The main content of that reform is to build the Treasury’s Single Account System first, and improve receipt and payment procedure. All the financial capital flows in the system of the Treasury’s Single Account. That is to say, revenue is handed in the State Treasury while expenditure is directly paid to the providers or other units, not to the budget units. It is important for the public expenditure system. After a few years of reform, we he already achieved a certain degree of success, but still he many problems urgent to be solved. Therefore, in this paper, we compared the concentrated accounting system with the Treasury’s Single Account System and analyzed the ways of the connection between them. The concentrated accounting system creates the necessary advantages for the reform of the Treasury’s Single Account System. The reform of latter can’t succeed without the reform of the former. The former belongs to the accounting system, and a part of the information service system for the operation of fiscal capital; while the latter belongs to budget implementation system, and is a part of the operation of fiscal capital. They two are not the same one and irreplaceable, but comparable and complementary. We should improve and deepen the reform of the concentrated accounting mode. It’s the base of the reform of the Treasury’s Single Account System. Then on this basis the concentrated accounting mode will be connected and integrated to the Treasury’s Single Account System.
论文关键词： 会计集中核算制度；国库集中支付制度；衔接；
Key words（英文摘要）：www.328tibet.cn the concentrated accounting System；the Treasury’s Single Account System；connection study；
Abstract（英文摘要）：www.328tibet.cn The treasury management system is an integral part of the financial administration, which has a direct impact on the financial and monetary policy of a country. The traditional way of the treasury payment system implementation in our country is based on the planned economy. Its essential feature is that the allocation of funds is realized through finance department and budget units by setting up multiple bank accounts and managed separately. This causes the precipitation, decentralization and low efficiency of the financial funds, slow feedback and no transparency of the fiscal information, and difficulties in the budget establishment, which can not provide necessary assurances in the execution and regulation of the macroscopic economics.Learning from the advanced treasury management experience of both developed and developing countries, we’ve attempted the concentrated accounting system to overcome the weakness of our traditional treasury payment system in certain areas. The concentrated accounting is an important kind of accounting accreditation. Under this accounting system, the ownership of the capital in every budget unit will not be changed, as well as its right in the financing management and accounting. Although much achievement has been made in the reform of that in some places, more and more shortcomings appear and this accounting system does not change the traditional system essentially. But it has laid a solid foundation for the Treasury Single Account System reform. The main content of that reform is to build the Treasury’s Single Account System first, and improve receipt and payment procedure. All the financial capital flows in the system of the Treasury’s Single Account. That is to say, revenue is handed in the State Treasury while expenditure is directly paid to the providers or other units, not to the budget units. It is important for the public expenditure system. After a few years of reform, we he already achieved a certain degree of success, but still he many problems urgent to be solved. Therefore, in this paper, we compared the concentrated accounting system with the Treasury’s Single Account System and analyzed the ways of the connection between them. The concentrated accounting system creates the necessary advantages for the reform of the Treasury’s Single Account System. The reform of latter can’t succeed without the reform of the former. The former belongs to the accounting system, and a part of the information service system for the operation of fiscal capital; while the latter belongs to budget implementation system, and is a part of the operation of fiscal capital. They two are not the same one and irreplaceable, but comparable and complementary. We should improve and deepen the reform of the concentrated accounting mode. It’s the base of the reform of the Treasury’s Single Account System. Then on this basis the concentrated accounting mode will be connected and integrated to the Treasury’s Single Account System.
论文关键词： 会计集中核算制度；国库集中支付制度；衔接；
Key words（英文摘要）：www.328tibet.cn the concentrated accounting System；the Treasury’s Single Account System；connection study；