构建“国库单一账户”的机遇与探索  

Opportunities and Explorations of Constructing"Treasury Single Account"

作　　者：王清涛 WANG Qingtao

机构地区：[1]中国人民银行朝阳市中心支行,辽宁朝阳122000

出　　处：《吉林金融研究》2021年第5期72-75,共4页Journal of Jilin Financial Research

摘　　要：国务院于2001年开展财政国库管理制度改革,确立了以“国库单一账户体系”为中心、以国库集中收付为主要资金拨付形式的现代国库管理制度。而2015年新修订的《预算法》颁布施行明确提出了“政府的全部收入应当上缴国家金库(以下简称国库)”“国家实行国库集中收缴和集中支付制度,对政府全部收入和支出实行国库集中收付管理”,这不仅明确了人民银行经理国库的法律地位,同时也赋予了国库监督预算执行的职责。所以打破现行的国库单一账户体系,构建真正“国库单一账户”新模式,成为《预算法》贯彻执行的必经之路。The State Council launched the reform of the fiscal treasury management system in 2001,and established a treasury management system centered on the“single treasury account system”with centralized treasury receipts and payments as the main form of fund allocation.The newly revised“Budget Law”issued and implemented in 2015 clearly stated that“All government revenues shall be turned over to the Treasury.”“The state practices a system of centralized collection and payment by the Treasury,and exercises centralized collection and payment management by the Treasury over all government revenues and expenditures”.It not only clarifi es the legal status of the People’s Bank managing Treasury,but also gives the Treasury the responsibility to supervise the execution of the budget.Therefore,breaking the current treasury single account system and building a new model of truly“treasury single account”has become the only way to implement the“Budget Law.”

关 键 词：财政国库管理制度 国库单一账户 国库集中收付 

分 类 号：F830[经济管理—金融学]