国库集中收付制度研究

National Treasury Centralized Receipt and Payment System

2001年,我国对财政国库管理制度进行了改革,确定了"以国库单一帐户体系为基础、资金缴拨以国库集中收付为主要形式"的目标管理模式。改革国库数量居高不下,业务办理不够规范。本文提出以下建议:逐步取消预算十余年来,国库集中收付制度成效显著,但是仍然存在一些问题:财政专户成为国库集中收付制度体系的组成部分;商业银行代理外资金的财政专户;创造条件支持商业银行代理国库业务,并逐步收回人民银行经理。

In 2001,the reform of the fiscal treasury management system determined the target management mode--treasury single account system as the base,the state treasury centralized receipts and payments as the main form of the funds. Reformed for more than ten years,the treasury concentrated payment system is effective. But there are still some problems： the fiscal revenue become part of the treasury concentrated payment system; a lot of commercial bank agents are abovethe state treasury programs,the operation is not specific enough. This paper puts forward the following suggestions： phase out the fiscal revenue of non-budgetary funds; create conditions to support commercial banks agents the state treasury,and gradually recover the people＇s bank manage the fiscal treasury in stead of commercial banks.