中国财政国库管理制度改革研究

【作者】 徐春武；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2007， 博士

【摘要】 财政国库管理制度作为公共财政管理框架的基础和重要组成部分，必将随着社会经济的发展而逐步进行调整与完善。在我国社会主义市场经济体制下，研究改革与健全财政国库管理制度问题，对于完善公共财政管理框架，提高财政参与并实施国家宏观调控能力，丰富国家经济管理手段，促进财政、经济与社会和谐发展，具有重要现实意义和深远影响。本文将财政国库管理制度置于整个社会经济发展的大环境中，从国内到国外、从历史到现实、从理论到实践等多个层面，较为全面地解析了改革与完善财政国库管理制度的必要性与可行性，力求系统地回答“为什么”改革的问题。本文通过对中国财政国库历史的简要回顾，揭示出改革与发展是财政国库管理永恒主题的客观规律，从历史的角度探寻改革的必然性。通过对相关现代经济理论的考察与分析，从制度创新等角度解释了财政国库管理制度改革的理论动因。通过对中国计划经济体制下财政国库管理制度运行等情况的剖析，从实证角度揭示了中国改革与健全财政国库管理制度的内在动因。通过对发达国家、发展中国家国库单一账户制度的比较，分析了当代世界财政国库管理的发展趋势，总结了可资我国改革与发展借鉴的经验与启示，从国际比较角度解释了我国改革与健全财政国库管理制度的外在动因。同时，从社会经济发展、制度创新、理论准备、组织机构、思想观念等方面，系统地分析了改革所具备的环境要素，充分论证了改革的可能性与可行性。本文以时间为顺序，按照科学推进改革的内在逻辑关系，详实地总结了我国财政国库管理制度改革的实践历程，对改革给予了客观的评价。本文分层级归纳了改革制度体系和运行保障基础，阐明了改革的具体运行规范，描述了改革操作制度和流程，力求全面地回答改革“是什么”的问题。本文将财政国库管理制度改革区分为国库集中支付制度改革和国库集中收缴制度改革两部分，从地方和中央两个层面，考察了改革的具体实施路径及其制度变迁过程，总结了改革所取得的积极成效，并在此基础上凝炼出了改革成效对进一步推进改革的正面影响，系统地回答了改革“怎么样”的问题。这样，不仅以实践运行效果验证了改革的科学性、正确性，坚定了各方面进一步推进改革的信心，更以改革所带来的积极影响作为内生力量，促进加快建设中国现代财政国库管理制度的实施步伐。本文以实是求事的态度，客观地分析了改革推进过程中所遇到的问题和障碍，系统地提出了构建中国现代财政国库管理制度的政策建议。本文以建立中国现代财政国库管理制度为出发点和归宿，将进一步改革和健全财政国库管理制度置于新的运行环境中，通过对改革历程中所遇到的体制性、机制性、政策性、操作性、前瞻性问题的分析，建设性地提出了改革与发展的总体构想，即：一是积极研究解决遇到的困难和问题，巩固与创新基础工作，为进一步建立中国现代财政国库管理制度提供良好的运行环境；二是利用改革所带来的新机制、新技术、新手段，并适应现代财政国库管理的发展要求，进一步改进和完善财政国库管理基础工作；三是进一步加大改革力度，全面推行改革，深化细化操作措施，确立国库集中收付制度作为我国根本预算执行管理制度的基础性地位；四是科学利用已取得的改革成果进行制度、机制创新，并进行前瞻性研究与探索，逐步实现建立中国现代财政国库管理制度的目标。更多还原

【Abstract】 Fiscal treasury management system, as a basic and important part of public finance management frame, will be adjusted and improved with the developing pace of our society. Under the socialist market economy system, it is necessity to study the way of reforming and perfecting the Fiscal treasury management system, which have important realistic means and far—reaching impact on enhancing finance role in Macro management, enriching economy management tools, and promoting the harmonious development of finance economy and society.This dissertation place the Fiscal treasury management system in social economy development environment, analyze the necessity and feasibility of reforming and perfecting the Fiscal treasury management system from domestic and international views, historical and realistic views, academic and practical views, so as to expatiate the reason for the reform systemically. By reviewing Chinese financial and treasury history, the dissertation point out the reform and development is the invariable topic of Fiscal treasury management. By analyzing the relative economic theory, the dissertation explains the academic reason for a system reform. By studying the Fiscal treasury management system under the traditional planned economy, this dissertation explains the inner reason for the reform. By comparing the Fiscal treasury management system in developed countries and developing countries, the dissertation analyzes the developing trend, summaries the cherished experience, and explains the exterior reason for the reform. Meanwhile the dissertation analyzes the environmental factors from different ways, such as social economy development, systematic innovation, academic prepare, organization and ideas, so as to demonstrate the necessity and feasibility of the reform.This dissertation introduces the reform course of Fiscal treasury management system, and evaluates the course objectively. The dissertation summarizes the reform and operation of the new system, explains the detailed rules, system and course. The Fiscal treasury management system reform is separated into two parts: the centralized state treasury payment system reform and the centralized state treasury collection system reform. This dissertation introduces the particular details of the reform and its moving course, summarizes the active results of the reform and concludes some useful experiences. In this way, this dissertation manages to testify the sciences and correctness of the reform, so as to enhance the confidence in advancing the reform and promoting the reform pace.This dissertation analyzes the problems and obstructions in the reform process, and put forward some suggestions. By analyzing the constitutional, systematical, political, operational problems, in aiming at establishing modern Fiscal treasury management system, this dissertation bring forwards the following suggestions: Firstly, resolving the arising problems by establish a good environment for the Fiscal treasury management system reform; Secondly, taking advantage of the new mechanism, new tools to improve the basic Fiscal treasury management work; Thirdly, pushing forward the reform, by refining the current operation to make the centralized payment system as our basic foundation of the budget execution management system; Fourthly, using the existing reform harvest to innovate the mechanism and the system, doing advancing research to achieving the goal of establishing the Chinese modern Fiscal treasury management system.更多还原