国库集中支付制度的问题和对策研究——以池州市为例.pdfVIP

国库集中支付制度的问题与对策研究 ——以池州市为例 摘 要 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 拨款主要形式的财政国库管理制度的简称。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的 全过程。这是当今世界发达国家普遍采用的先进国库管理制度。我国也正从传 统的生产型财政模式转为公共财政模式，各级地方财政应积极按照财政部要求 逐步建立适合自身情况的国库集中支付制度。 本文通过选题背景和国库集中支付相关理论的介绍，紧紧围绕国库集中支 付这一主题，在借鉴国内外先进经验的基础上，提出池州市推行国库集中支付 的紧迫性和现实意义，并以池州市本级国库集中支付改革做出案例分析，对改 革中存在问题提出完善的对策和建议，以实现国库集中支付改革的平稳有效过 渡。 关键词: 国库集中支付；会计集中核算；财政；制度改革 III Title: Research on Centralized Treasury Payment System issues and countermeasures —Take chizhou city as an example ABSTRACT Centralized treasury payment system is based on single account system and it is the abbreviation of treasury finance management system in terms of fund allocation through centralized treasury payment system. Under the way, state treasury is in the charge of the whole process in which budget is allocated, fund is disbursed and used, and bank is liquidated until fund reaches the account of the providers of goods and services. Nowadays, centralized treasury payment, the advanced treasury payment system, is widely used in many developed countries. China is also changing from the model for convention manufacturing finance to the model for public finance. All levels of local government are setting up their own centralized treasury payment sysetem step by step, according to the requirement of Ministry of Finance. Through the introduction to the background of topic selection and the related theory of centralized treasury payment, the dissertation closely focuses on the theme of centralized treasury payment. In addition, based on advanced