试论国库集中收付制度

Preliminary comments on the concentrated retrieval and payment system of national treasury

国库集中收付制度是以国库单一账户体系为基础,资金缴拨和使用以国库集中收付为主要形式的财政国库管理制度。国库集中收付制度是建立公共财政框架的重要基石,是规范财政资金管理、强化财政监督、从制度上遏制腐败的重要措施。文章在简述原有财政拨付制度弊端的同时,着重分析了新制度的特征,从操作规范和制度设计两个层面探讨了实施新制度出现的问题,提出了六点应对的措施。

It is a system of management over finance and national treasury chiefly based on a mono-account system of national treasury,hand-over and appropriation of funds and application of concentrated retrieval and payment of national treasury.Such a system is an important basis for setting up a framework of public finance and an important measure for standardizing management over finance and funds,reinforcing financial supervision and containing corruption of the system.While briefly expounding the defects of former financial system of appropriation and payment,the article has emphatically analyzed the features of a new system,explored problems with the implementation of this new system from operation standards and system design as well as put forward six corresponding measures.