改革开放以来,我国财税体制进行过多次重大改革,从上世纪90年代中期开始,

我国的财政改革开始进入新的阶段,建立符合社会主义市场经济体制发展要求,以国

库集中支付制度为主要特征的现代财政国库管理制度,体现了公共财政管理体制创新

要求,在国库集中支付背景下的财务管理问题同时成为人们关注的热点问题,尤其以

实行会计集中核算平台的财务管理模式,由于其平台的巨大优越性,在规范财政资金

规范性和公开透明度上起到巨大作用,有利的促进了 阳光财政”目标的实现。

本文内容从介绍国库集中支付改革背景下的集中核算平台构建背景、概况、及需

处理的相互关系入手,然后介绍了对集中核算平台实际运行中存在的问题表现,如预

算执行缺乏严肃性与真实性,财政直接支付比例过低,缺乏可行、统一的经费开支标

准,代理机构缺乏积极性与监督等问题,重点介绍了集中核算平台实际运行中存在问

题成因分析,具体包括理论层次上的公共选择理论、委托代理理论,结合具体分析了

国库集中支付背景下集中核算平台存在问题的原因,此外还对A局集中核算平台构建

中存在的不足进行了深入的分析,然后提出进一步完善集中核算平台的对策及建议,

包括国库集中支付的进一步深化完善以及对A局集中核算平台的具体对策及建议,包

括增强绩效评价强化财务监控,完善政府采购,细化预算内容,严格规范支出等。最

后得出研究结论及展望,本论文重点运用案例分析的方法,结合我国国库集中支付改

革的实际情况,介绍对案例A局集中核算平台的构建及实际运行存在的问题,对问题

成因进行剖析,提出进一步完善和深化国库集中支付背景下集中核算平台的政策建议

和具体途径,为改革实践提供新思路,以更好地推动财政国库管理制度改革的顺利进行,

对保证我国财政国库管理改革工作顺利完成有重要意义。

关键词:集中支付;集中核算;预算

ABSTRACT

Since the reform and opening up, China's financial system had several major reforms,

from the beginning of the last century 90 time metaphase, China's fiscal reform has entered

a new stage of development, established in accordance with the requirements of the

socialist market economic system, the modern state treasury management system to the

centralized treasury payment system as the main characteristic, reflects the innovation of

management system of public finance, financial management problems in the centralized

treasury payment background also become the focus of people's attention, especially in the

implementation of centralized accounting system of financial management mode, because

of the great advantages of the platform, play a great role in standardizing fiscal funds

regulation and transparency, beneficial to the promotion of the realization of the sunlight

finance target.

This paper introduces the contents from the treasury centralized payment reform in the

context of centralized accounting platform construction background, general situation, and

need to handle the relation, and then introduced the performance of centralized accounting

system in the actual operation of the problems, such as lack of seriousness of budget

execution and authenticity, direct financial payment ratio is too low, the lack of feasible,

unified budget expenses standards, agencies lack the enthusiasm and supervision and so on,

focuses on the causes of the problem are centralized accounting platform in actual operation,

including the theory of public choice, the theory of principal-agent theory, combined with

the concrete practice of centralized treasury payment under the background of centralized

accounting system is the cause of the problem, in addition to the A Bureau centralized

accounting problems in the construction of the platform were analyzed, and then proposes

some countermeasures and suggestions to improve the concentrated accounting platform

and suggestions, including the specific measures and suggestions of treasury centralized

ill

国库集中支付下的集中核算平台构建及运行研究——以A局为例

payment to further deepen the comprehensive and centralized accounting platform on A

board, including enhancement of performance evaluation to strengthen financial

supervision, improve the government procurement budget,refinement, strictly regulate the

expenditure. Finally draws the conclusion and Prospect of the research, this papr uses the

method of case analysis, combining the actual conditions of China's treasury centralized

payment reform,introducing tiie construction of centralized accounting platform for case A

Bureau and the actual operation of the existing problems, analyze problems, propose policy

recommendations and specific ways the centralized accounting system to further improve

the and deepen die Treasury Centralized Payment background,to provide new ideas for

reform, to promote the reform of fiscal treasury management system more smoothly, to

ensure the fiscal treasury managraient reform in China successfolly completed has

important significance.

KEY WORDS: Centralized payment ; Centralized accounting ; budget;