电子化趋势下国库业务事后监督难点分析

Analysis of the Difficulties in the Subsequent Supervision of Treasury Business under the Electronic Trend

随着国库信息处理系统(TIPS)、国库会计数据处理系统(TCBS)、国库信息管理系统(TIMS)相继推广使用以来,国库业务处理的信息化、电子化、无纸化程度不断提高。基本实现了国库业务从手工到自动的转变,对财政收支预算的管理能力和效率大大提高,但这在无形中对国库事后监督工作也带来了新的挑战。而且在2016年后,国库监督系统——事后监督子系统(以下简称监督系统)也全面上线应用,使得后督的监督工作发生了从纯手工监督到手工加系统监督的转变。虽然电子化降低了事后监督的手工核算比重,但在监督的质量和效率等问题上也给后督带来了更多的困难。本文通过文献归纳,学习其他省市中支的监督工作情况,并结合自身工作实际遇到的问题,总结了当前长春中支国库业务事后监督工作所面临的问题和难点,提出建议以供参考。

As the treasury business processes become more informational,electronic,and paperless.Basically,the treasury business has been transformed from manual to automatic,and the management ability and efficiency of fiscal revenue and expenditure budget have been greatly improved,but this has also brought new challenges to the post-event supervision of the treasury.After 2016,the national treasury supervision system was also fully applied online,making the supervision of the post-supervisors change from pure manual supervision to manual and systematic supervision.Although the electronic trend has reduced the proportion of manual accounting for post-surveillance,it has also brought more difficulties to post-supervisors in terms of the quality and efficiency of supervision.By studying the supervision work of other provinces and cities,and combining with the actual problems encountered in its own work,this article summarizes the current problems and difficulties faced by the post-event supervision of the state treasury operations in Changchun,and puts forward suggestions for reference.