对政府采购国库集中支付模式的探讨

DISCUSSION ON GOVERNMENT PROCUREMENT AND CENTRALIZED TREASURY PAYMENT

国库集中支付是指将所有的政策性财政资金全部集中到国库单一账户,并规定所有的财政支出必须由国库直接支付,是从预算分配到资金拨付、使用、银行清算,直到资金到达商品和劳务提供者账户的全过程的监控制度.作为政府采购、国库集中支付制度试点的执行者,经过一年的学习、实践与探索,强化了对这一新制度的了解,并摸索出相应的配套措施.对该制度进行分析,提出了自己的意见与建议,以期对将要采取这一模式的院校提供借鉴.

Government procurement and centralized treasury payment is the new system that is to collects the policy-related fiscal fund to a unitary treasury account, and prescribes that all the fiscal expenses should be paid directly from this fund. This is the scheme that monitors and controls the whole process from budgeted allocation to fund payout, fund usage, bank account settlement, till its reaching to the goods and services provider's accounts. Beijing Technology and Business University is one of the experimental units of this new scheme in 2003. As the member of the working team who took part in this project, the author has enhanced her knowledge and experience by year's practicing, and found out corresponding operation mechanize and measurement. The author discussed this new scheme, made her own opinion and suggestions, for reference to other universities who will implement this scheme in the future.