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当前,财政正在推行三项制度改革:部门预算、国库集中支付、政府采购,而国库集中支付制度是财政三项改革的重要内容。国库集中支付财政资金的方式包括财政直接支付和授权支付两种,2001年水利部被财政部确定为国库集中支付试点部门。今年,水利部扩大试点范围,将河南省水利厅列为实行财政直接支付试点单位。实行国库集中支付后,水利财政资金的拨付方式将发生较大的变化,同时也将对水利财务管理模式和会计核算方法产生很大的影响。对如何认识国库集中支付制度改革,适应这项改革,做好财政直接支付试点工作,谈几点个人看法。
At present, the fiscal system is implementing three system reforms: the departmental budget, centralized treasury payment and government procurement, while the treasury centralized payment system is an important part of the three reforms in finance. Treasury focus on payment of financial resources, including direct payment of financial and authorized payment of two, the Ministry of Water Resources in 2001 was identified as Treasury centralized payment pilot sector. This year, the Ministry of Water Resources expanded the scope of the pilot project and listed the Henan Provincial Department of Water Resources as a pilot unit for direct financial payment. After the centralized treasury payment is implemented, the allocation of water conservancy financial funds will undergo a great change, and it will also have a great impact on the financial management mode and accounting methods of water conservancy. How do we understand the reform of treasury centralized payment system, how to adapt to this reform, do a good job of piloting direct financial payment?