新形势下完善国库集中收付代理银行管理制度研究

Research on Improving the Management System of the Treasury Centralized Collection and Payment Agent Bank in the New Situation

随着财政国库管理体制改革的稳步推进,国库集中收付制度已成为我国预算执行的核心基础制度,但与国家治理体系和治理能力现代化的内在要求仍有一定差距。为规范商业银行代理国库集中收付业务行为,实现政府收支全过程的安全高效管理,本文通过梳理国库集中收付代理银行管理制度,深入剖析了现行代理国库集中收付制度体系中存在的问题,并提出了相关建议,为上级决策提供参考。

With the steady progress of the reform of the fi scal and treasury management system,the centralized treasury collection and payment system has become the core basic system of my country's budget implementation,but there is still a certain gap with the internal requirements of the national governance system and modernization of governance capabilities.In order to standardize the centralized collection and payment business behaviors of commercial banks acting for the national treasury,and realize the safe and efficient management of the entire government revenue and expenditure process,this article analyzes the existing problems in the current centralized collection and payment system of the national treasury by combing the management system of the centralized collection and payment agent bank for the national treasury and put forward relevant suggestions to provide reference for superior decision-making.