江西省财政国库管理制度改革历程12年,改革从试点启动到整体推进,从破冰前行到深化完善,从市县覆盖到乡镇铺开,取得了长足进展。从2012年1月1日起,率先实现省、市、县、乡四级国库集中支付改革“横向到边、纵向到底”。一、主要做法(一)坚持乡财县代管的财政管理改革方向。2004年,省政府决定开展乡镇财政管理方式改革试点,出台了指导意见,要求实行乡财县代管的财政管理方式,改革原则及内容为“四不变、六统一”。“四不变”即预算管理权不变、资金所有权和使用权不变、财务审批权不变;“六统一”即以乡镇为独立核算主体,由县级财政部门直接管理并监督乡镇财政收支,做到统一编制预算、统一设置账 Jiangxi Province treasury management system reform process for 12 years, the reform started from the pilot to promote the overall, from the ice before moving forward to deepening and perfecting, covering from city and county to the township spread, has made considerable progress. From January 1, 2012 onwards, take the lead in realizing provincial, municipal, county, township centralized treasury payment reform “horizontal to the edge, vertically in the end ”. First, the main approach (A) adhere to the financial management of rural counties in charge of management reform. In 2004, the provincial government decided to launch a pilot reform of township financial management, promulgated guidance and requested the implementation of the financial management mode of township and county finance, and the principle and content of the reform are “four unchanging and six unifying.” “Four Immutable ” that is the same budget management, ownership and use of funds the same, the financial examination and approval authority unchanged; “six unities ” that is the main accounting for the township-owned accounting, direct management by the county finance department and We will supervise the revenue and expenditure of the township and town departments, make a unified budget, and set a uniform account