国库集中收付制度

第四部分通过介绍部分OECD国家和发展中国家的国库集中收付制度，总结国外国库集中收付制度的先进经验，为深化我国的国库集中支付改革提供借鉴。

By introducing the treasury management system of some OECD and developing countries , the fourth part sums up other countries ' advanced experience of centralized treasury receipt and payment system , and offers reference for the deepening of our centralized payment reform .

关于实行国库集中收付制度的理论基础。

About the theoretical foundation of performing treasury single account system .

我国建立国库集中收付制度研究

A Study on the Establishment of China 's Treasury Single Account System

国库集中收付制度是当前财政制度改革的一项主要内容。

National treasury centralized payment system is a main content of financial system reformation .

高校国库集中收付制度改革初探

On Reform of Collective Receiving and Paying System of National Treasury in Universities and Colleges

中央和省两级实行部门预算制度，收支两条线管理和国库集中收付制度改革试点稳步推进。

The system of preparing department-specific budgets was introduced at both central and provincial levels .

第五章为政策建议，针对株洲市国库集中收付制度改革存在的问题提出具体的改进措施及建议。

The fifth chapter is policy recommendations , it provides specific improvements and recommendations for Zhuzhou .

客户的财政部国库集中收付制度下预算会计改革研究

The Research on the Budget Accounting Reform on the Direct Income Gathering and Paying by Treasury

实施国库集中收付制度，是我国财政管理体制改革的重大举措。它对于规范预算执行程序，提高财政资金的拨付效率；

The enforcement of fiscal centralization is a major measure in reforming China 's fiscal administration system .

建立国库集中收付制度是我国财政国库管理体制的一项重大改革。

Building the Centralized Treasury Receipt & Payment System is an important reform of our national treasury management .

借鉴国际通行做法，重要的手段就是在我国尽快建立和推行国库集中收付制度。

The most important means is to set up and push the treasury single account system in china .

这部分主要介绍了从2001年至今我国中央部门和各地国库集中收付制度的改革情况。第三部分，我国国库集中收付制度改革存在的问题。

In this part , principal introduced my central departments and local centralized treasury receipt and payment system reform from 2001 to date .

它是国库集中收付制度的另一个重要组成部分，是市场经济国家普遍实行的政府资金支付管理模式。

It is another important component of Treasury Centralization Income and Payment System , and governmental capital payment management mode popular in market economies .

所谓国库集中收付制度是指政府在国库或国库指定的代理银行开设账户，集中收纳和支付所有的财政性资金。

Treasury Single Account System means that the government treasury or treasury bank accounts designated Acting , and concentration characters and cover all the financial funds .

国库集中收付制度推动了我国财政预算管理制度的巨大变革，而预算管理制度改革将使预算执行审计工作面临新的变化。

The system of national treasury single audit has promoted immense reforms of financial budget management , which in turn bring budget audit work into new situation .

二是从理论的角度对国库集中收付制度改革的理论基础综合分析得尚不够深入。

Second , from a theoretical point of view , a comprehensive analysis of the theoretical basis is still not deep enough about a centralized treasury payment system reform .

本文立足于预算会计改革与国库集中收付制度改革的协调这一角度来进行理论研究和比较研究。

This paper is based on the harmonization between the budget accounting reform and direct income gathering and paying by treasury , to carry on the theory research and comparison research .

实行国库集中收付制度，客观上需要有对财政资金收付过程进行核算、反映、监督的完善的预算会计制度。

To have treasury consolidated receipts and payments system requires a perfect budget accounting system which can check , reflect and supervise the whole course of treasury funds ' receiving and paying .

第二部分主要对其他实行国库集中收付制度国家的国库管理制度在理论上进行了分析和比较。

The second part has analyzed and compared to the national management system of national treasury of system of concentrated collecting and pay of national treasury of other implementation in theory mainly .

国库集中收付制度改革是一项复杂全面的系统工程，出于制度创新成本及分担的考虑，我国选择了渐进的改革方式。

Treasury collection and payment system reform is a complex and comprehensive system engineering , for the consideration of costs and sharing of system innovation , we choose progressive way of reform .

其基本内容是改革预算编制方法，完善政府采购制度，逐步建立国库集中收付制度，提高预算执行的严密性和严肃性。

The basic issue is to reform budget drafting method , perfect the gavernment parchase system , progressively establish exchequer centralized revenue and expenditure system , enhance strictness and seriousness of buget execution .

文章就目前高校国库集中收付制度的意义、改革的配套措施、改革的要求及实施的好处谈点粗浅看法。

This essay discusses centralized receiving and paying system in universities and colleges at present in the following aspects : its significance , reforming supplementary measures , reforming requirements , and its implementation advantages .

第一部分是对国库集中收付制度的理论分析：包括国库集中收付制度的基本涵义、理论基础、运作体系和绩效分析。

In the first part , the writer analyses the theory of performing treasury single account system , including its basic implication and its theoretical foundation and its operation system and its effect analysis .

推行国库集中收付制度，强化各级财政预算、审计监督、财政专户管理。

A system of centralized collection and payment by the state treasury will be instituted for this purpose . Control over budgets , auditing and special financial accounts at all levels should be tightened .

国库集中收付制度改革后，大量的现金集聚于国库账户上，从而使国库现金管理成为了一个新的问题。我国的国库现金管理目前还处在初步阶段。

Since our country implemented Treasury Single Account System ,, a lot of cash " gathering " on the treasury account , so that the treasury cash balance management has become a " new " problem .

国库集中收付制度，是现代市场经济国家普遍实行的一项财政资金管理制度，也是我国当前预算管理制度改革的一项重要内容。

Treasury single account system is the public finance fund management system generally performed by modern market economy countries . It is also one of the important items in our country 's present budget management system reform .

二是从国库集中收付制度的理论依据、框架设计、改革探索提出了渐进式推动国库集中收付制度的改革。

The second part drew from the theory basis , the framework design , the reform discovery of the treasury payment system . Thus it pointed out the gradual reform of the implementation of treasury centralized payment system .

着重从四个方面进行了阐述：推进我国部门预算改革；逐步实施国库集中收付制度；全面推行政府采购制度；建立财政支出效益考核体系，提高支出的效益。

This thesis describes the topic mainly from four aspects : propelling budgetary reform ; building institution for treasury centralized payment ; propelling government procurement ; establishing evaluation system of expenditure effectiveness , in order to promote its benefits .

为了弥补国库集中收付制度的不足，加强对资金的监督，相继也实施会计集中核算制度。

To make up for the inadequate of the centralized treasury receipt and payment system , China should not only strengthen the supervision of funds , but also implement the centralized accounting system , centralized collection and payment of funds for clearing .

针对当前国库集中收付制度实施过程中存在的问题，从规范收缴办法、实现国库统付、健全核算制度、完善核算内容等方面进行了分析。

In the light of the problems existing in the implement of national treasury centralized payment system at present , this paper makes analysis on regulating capture methods , carrying out national treasury centralized payment , amplifying calculation system , perfecting calculation content .