论我国财政国库管理制度的改革与完善

【作者】 刘桔林；

【导师】 陈纪瑜；

【作者基本信息】 湖南大学 ， 财政学， 2003， 硕士

【摘要】 财政国库管理制度是整个财政管理的有机组成部分，改革开放以来，我国财税体制进行了一系列改革，重点是调整收入分配关系，基本未对预算执行管理制度进行大的调整。原有的运作方式显露的弊端日益突出，已经不适应新形势下加强预算管理和财政国库管理的需要，必须从根本上进行改革。为了建立适应社会主义市场经济发展的公共财政框架，我国在借鉴国际通行做法并结合本国国情的基础上，从2000年开始了财政国库管理制度改革。 财政国库管理制度改革虽然已成为我国当今最为热门的话题之一，但对于现代国库制度的研究至今大多停留在表面问题、就事论事上，理论研究仍显不足。本文拟从公共选择理论、委托-代理理论、制度创新理论等几个方面对建立我国现代国库管理制度进行一些粗浅的研究。为我国财政国库管理制度的改革与完善寻找理论依据。 国库单一账户体系可以看作是财政国库管理制度的核心，本文在对财政国库管理制度改革的主要内容进行描述后，直接转入了中西方国库单一账户制度的比较研究，并探讨了其产生差异的根源。 财政国库管理制度改革是一项系统工程，其改革与完善需要诸多配套措施。从根本上讲，加快经济市场化步伐、深化财政、金融体制改革是规范国库单一账户制度的根本保证。最后，从国库管理体制改革、预算编制改革、预算会计制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。更多还原

【Abstract】 The treasury management system is a part of fiscal administration .Since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system. With the drawbacks of the original operating mechanism accumulated over a long period and outstanding , the treasury management been not mechanism has bent’s applicable of the need of enforcing the budget administration and treasure management in the current situation. To establish the public finance applicable of the development of socialist market economy, treasury management system on’the basic of learning from foreign countries and drawing on their experience and of combining with the situation of our country since 2000.Although the reform of treasury management system has been one of the most popular topics in china, the research on treasury system don’t penetrate into the crux of the matter, absent of theoretical level. In the paper, I has been engaging on the research on establishing of treasury management system of china, such aspects as public choice theory, thrust-agency theory, institutional evolution theory and so on .To find the theoretical foundation for the reform and perfection of treasury management system.In my opinion, treasury single account is the key to the treasury management system. After describing the reform of treasury management system, I directly turn to the comparing treasury concentrated payment system in China with that in developed country, and probe into the source of the difference.The reform of treasury management is a systematic project, the reform and perfection of which need plenty of match measures. Radically, speeding up the construction of market economy and in densification of reform of finance system is the cardinal guarantee of standardization of treasury single account. At last, I have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures.更多还原