广东省财务核算信息集中监管深化改革研究

Study on the Further Reform of Central Supervision of Financial Accounting Information in Guangdong Province

广东省于2005年提出财务核算信息集中监管改革,将财政资金的监管从财政部门内部分配拨付环节延伸到预算单位支出核算"最后一公里",此为加强财政财务支出监管的创新之举。根据新时代财政新定位和新要求,在深化预算编制执行监督管理改革和数字财政建设的大趋势下,广东省财务核算信息集中监管需深入总结经验,创新思路,进一步在"巩固、对接、提升"上下功夫,推动改革提质增效,有效发挥对财政财务管理的基础性支撑作用。

The reform of centralized supervision of financial accounting information in Guangdong Province was put forward in 2005, the supervision of financial funds was extended from the internal allocation and appropriation of financial sector to the "Last kilometer" of the expenditures accounting of the budget units. It is a big move to strengthen the supervision of financial expenditure. According to the new position and requirements of public finance in the new era, under the general trend of deepening the reform of budgeting, implementation,supervision and management and the construction of digital public finance, the reform of centralized supervision of financial accounting information in Guangdong Province need to summarize experience and innovate ideas,further work on "consolidation, docking and upgrading", promote the reform to improve quality and increase efficiency, and give full play to the basic supporting role of financial management.