我国国库集中收付制度改革研究

【作者】 梅迎春；

【导师】 王朝才；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 自20世纪90年代末期开始试点和推行的中国国库集中收付制度改革,无论是在广度上或是在深度上都突破了传统管理模式,并积累了一些成功的经验。同时也要看到,中国国库集中收付制度改革是一项开拓性的新工作,是一项制度创新,仍需要在实践中加以完善。根据中国国库集中收付制度暴露出的种种问题和财政改革的发展趋势,本文试图就深化国库集中收付制度改革问题提出自己的一些主张和建议。本文共分八章,主要研究思路和研究内容如下：第一章是导论,主要从宏观上说明本文的选题意义、前人研究成果,具体结构安排,以及论文的创新与不足。第二章论述国库集中收付制度的基本理论,包括：公共财政理论、委托代理理论、博弈论等,并结合中国实际作了相关性的阐述。第三章是对中国国库管理制度的实证分析,重点分析了国库管理制度改革路径的变化,并总结了改革的成效以及仍然存在的一些问题。第四章介绍国外主要国家的国库集中收付制度状况,重点是比较各国具体做法、特征及其对中国的启示。第五章论述中国国库集中收付制度改革的目标、实现改革的基本模式、深化改革的主要原则以及实现中长期改革的基本思路。中国现阶段实施国库集中收付改革,不能照搬西方模式,必须开辟一条符合中国实际情况的改革之路,具体改革可以分近期和中长期两个阶段。第六章从近期改革的角度,提出具体的改革路径。主要包括：加强相关环节的科学化精细化管理,完善收入收缴制度改革,继续完善国库集中支付制度改革等。第七章则从中长期的视角分析中国集中收付制度改革的思路和措施,包括：进一步健全全国国库法规制度、健全国库集中收付信息系统建设、改革预算会计制度、完善国库监督约束机制等。鉴于国库集中收付制度改革是一项复杂的系统工程,涉及面广、工作量大,第八章专门探讨了国库集中收付制度改革中应注意的相关问题,包括：国库集中收付与会计集中核算的融合,国库集中收付改革与财政综合预算改革的协调,国库集中支付改革与收入制度改革的配合,国库集中收付改革与新的收支分类体系的对接,以及国库集中收付改革与中央银行、税务部门横向联网等。更多还原

【Abstract】 Chinese Treasury Single Account reform started at the end of 1990s and has been gradually and deeply developed. This reform has broken through the traditional management models in terms of both the length and depths, and also we have accumulated a lot of successful experience. At same time we realize that the Treasury Single Account reform is a kind of creative and initiative new area, is a systematic creation, We need to make the system function better through continuous practice. According to different challenges exposed and the developing trend of financial reform, this paper makes efforts to work out some proposals and suggestions regarding how to deepen Chinese Treasury Single Account reform.There are eight chapters, main research method and idea are as following:Chapter One is Introduction, indicating the main idea of the whole paper, research outcome of previous research, concrete structural arrangement, and also the initiation as well as deficiency of the paper.Chapter Two discusses the fundamental theory of Treasury Single Account System, including public finance theory, game theory, etc. it identifies the relevance with the Chinese practice.Chapter Three is about the case study of Chinese treasury management system, analyzing the road change of Chinese treasury management reform, summarizing the success of the reform as well as existing challenges.Chapter Four introduces the foreign countries’situation, priority is comparison of different country practice, specialty and enlightenment to China.Chapter Five explicates the goal of Chinese Single Account System, the fundamental model, main principles to deepen reform and chief thoughts to realize the reform for the medium and long run. At present, to establish its Single Account System, China should not totally follow the western pattern, but need to initiate a reforming road which is in accordance with Chinese situation, it can be divided into two periods, one is short-term, the other is long run. Chapter Six proposes concrete reform road from the perspective of short term reform, mainly includes:strengthen scientific and solid management on relevant procedures, improve the receivable system, continuously improve the Single Account System. Chapter Seven analyzes the main idea and measurements from the perspective of medium and long term, includes:further strengthen treasury law system, build treasury information system, reform government accounting, construct the supervision and controlling system.Chapter Eight specially discusses some problems related the Treasury Account system, includes:how to coincide the treasury account management with accounting system, how to coordinate the treasury reform with financial comprehensive budget reform, how to manage the treasury reform with income distribution reform, and the co-network of the treasury System with the central bank and taxation department.更多还原