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财政部张弘力部长助理在2006年全国国库工作会议上指出:预算执行管理工作重点是巩固国库集中收付制度改革成果;要着眼于内外两条防线提升预算执行监控管理水平。按照这个要求,笔者就如何建立地方国库动态监控机制问题,结合广东省佛山市的实践,谈些看法。一、建立国库集中支付内控机制财政资金实行集中支付后,“分散违规”的行为大大减少,如果财政内部管理松散,制度不全,纪律不严,有可能出现“集中违规”问题,引发更大的财政风险。因此,必须加强内部管理,建立国库集中支付内部控制机制。 (一)转变观念,提高认识。在国库集中支付改革全面铺开、逐步深化的同时,应转变“重改革、轻内控”的思
Assistant Minister Zhang Hongli of the Ministry of Finance pointed out in the 2006 State Treasury Work Conference: The focus of budget execution management is to consolidate the results of the treasury centralized payment system reform. We should focus on the two internal and external lines of defense to enhance the monitoring and management of budget execution. In accordance with this requirement, the author on how to establish a dynamic monitoring mechanism of local treasury issues, combined with the practice of Foshan City, Guangdong Province, to talk about these views. First, the establishment of treasury centralized payment of internal control mechanism After the implementation of centralized payment of financial funds, “decentralization ” behavior greatly reduced, if the internal financial management is loose, the system is not complete, the discipline is not rigorous, there may be “centralized” Lead to greater financial risk. Therefore, we must strengthen internal management, establish treasury centralized payment of internal control mechanism. (A) change their concepts and raise awareness. While the Treasury centralized payment reform is in full swing and gradually deepened, we should shift the thinking of “reforming and reforming the internal control system”