构建国库集中支付监督制约机制——委托代理理论框架下的分析

To Construct the Supervision Mechanism of Unified Treasury Payments: an Analysis Based on Principle-agent Theories

在推进国库集中支付制度改革中 ,一些试点预算单位和代理银行在资金支付清算中出现违规行为 ,这反映出国库集中支付政策还存在薄弱环节 ,加强监管尤为重要。本文拟运用委托代理理论分析框架 ,探讨国库集中支付制度面临的委托代理问题及原因 ,并提出构建国库集中支付监督制约机制的解决途径。

In the reform of the system of unified treasury receipts,some pilot budget units and agent banks violate the rules when clearing funds payments, which reflects vulnerability in the system and policies of unified treasury receipts. Therefore, supervisions should be reinforced. The paper, based on the frame of Principles-Agents theories, brings forwards the measures to strengthen the supervision system of unified treasury receipts after discussing its weakness.