一直以来,我国实行的是分散型财政资金管理制度,它是由政府部门在中央银行开

立账户、各预算单位分别在商业银行幵立账户。这种做法的特点是:重复和分散设立政

府资金账户;结果是导致财政资金使用缺乏透明度,不利于对政府资金的集中管理,影

响了财政资金的使用效益。而目前国际上普遍采用的财政资金管理制度是国库集中支付

制度,它是指用单一帐户体系来管理政府的所有财政性资金,将财政收入缴到财政专户

或国库,再通过国库的单一帐户体系将支出直接支付到用款单位或劳务和商品的供应商

账户上。逐步建立和完善资金缴拔的国库集中收付形式及国库单一帐户体系为基础的财

政国库管理制度,是整个财政改革的有机组成部分和主要内容。

沈阳市A区的国库集中支付制度改革的探索与实践已进行了将近2年。取得了一

定成效,如规范了账户管理、资金管理;制定了相关的业务流程;细化了年初预算;搭

建了国库集中支付平台等等,但是随着国库集中支付改革的不断深入开展,也遇到了一

些亟待解决的问题,例如会计核算中心与国库集中支付制度接轨模式的选择问题、系统

建设力量不足的问题、系统全方位安全管理的问题、国库单一账户体系建设问题、银行

系统业务服务质量问题等等。这些说明沈阳市A区当前的国库集中支付改革还存在着

诸多问题。这些问题的发生,阻碍了国库集中支付改革的进一步深化。因此必须尽快采

取有效的方法来解决这些问题,并进一步规范实施财政资金的管理和全面监督,进而使

沈阳市A区的国库集中支付改革能够健康、稳步地深入开展,最终提高财政资金的运

行和使用效率。

本文以经济学、管理学理论为指导,以规范分析和实证分析相结合的方法为主线,

以深化沈阳市A区财政国库集中支付制度改革为目标,通对过国库集中支付制度基本理

论基础深入分析的基础上,系统研究了国际上国库集中支付的制度及启示,同时结合沈

阳市A区国库集中支付制度改革的运行实践,总结了了沈阳市A区国库集中支付制度运

行中遇到的主要问题,并针对提出的这些问题提出了相应的对策。

关键词:财政;改革;国库;集中支付

n

东北大学硕士学位论文
Abstract

Centralized Treasury Payment System Reform and its

Countermeasures for A District of Shenyang City

Abstract

Since long age A district in shenyang adopts the following method: the government

department opens the account in the central bank; each budget unit opens the account

separately in the commercial bank. The state treasury sole account is one kind of government

fund management system which is widely used internationally. It means that all government

funds are concentrated in a bank account, usually in the Central Bank, in order to realize the

centralized management to the government funds. That means all financial funds should be

managed by the state treasury sole account and all of the income should be collected into the

special financial account directly, the payout be paid to the goods and service providers

directly.

This separate and repeated control system of financial fund is redundant and causes the

lacks the transparency in the use of the financial fund. And also this method does not favor

the centralized management to government fund and has affected the efficiency of the

financial fund usage. In order to change this kind of condition, A district in shenyang drew up

the reform plan of the financial state treasury control system 2010. At the same time, some

problems appear and need to do some research.

This aide uses the financial knowledge and analytical methods learned during the period

of the MBA study and the experience learned from other countries to discuss the affect and

changes brought by the reform of the expenses and incomes of state treasury-

In a word,using the knowledge and the analytical methods learned during the study

period of MBA, the author does some research about the current condition of the reform and

the state treasury management system in order to know more about the state treasury sole

account,then provides some suggestions and views. Because the author's limitation of the

knowledge,I hope that the experts give some advice and make corrections. I will do my best

in the future study.

Key words: Financial ; Reform ; State treasury; Function Suggestion