集中收付制度 的英文怎麼說
中文拼音 [jízhōngshōufùzhìdù]
集中收付制度
英文
system of centralized collection and payment-
Considerations on setting up the financial system of the centralized state treasury receipt and payment in the coumty centralized accounting
建立縣級會計集中核算型財政國庫集中收付制度的思考Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts. when it needs to purchase goods or pay for the labors, the budgeting unit should apply and the treasury - disbursing department will audit the application. then the fund is directly transferred to the applicant
國庫集中支付制度，也叫國庫單一賬戶制度，是改變現行的財政資金層層撥付方式，將政府的所有財政性資金（包括預算內資金和納入預算管理的預算外資金）集中在人民銀行或指定代理銀行開設的國庫單一賬戶上，所有預算單位需要購買商品或支付勞務款項時，由預算單位提出申請，經國庫支付機構審核后，將資金直接從單一賬戶支付給收款人的制度。Since the reform and open policy was executed, along with 1988, 1994, 1998 " s three great changes of government functions, as well as the socialism market economy system was built and perfect step by step, the government " s guiding ideology to the economy management, the guidance principle and method to finance and accounting management work occurred deep change, the state - owned enterprise breaking off relations with the competent department, the scientific research unit turned, and the education system reformed put into effect in succession, the step that government " s manages changing from concreting economic behavior to macroscopic management passes quicken. tax revenue system, finance and accounting system, budget system and national treasury are concentrated and are paid the system and the government purchases all reformation such as system etc, and give the finance and accounting management work of government department to have poured into the new content
改革開放以來，隨著1988年、 1994年、 1998年三次政府職能的重大轉變，以及社會主義市場經濟體制的逐步建立和完善，政府部門無論是對經濟管理工作的指導思想和具體內容，還是對財會管理工作的指導原則和方法都發生了深刻變化，國有企業與主管部門脫鉤，科研單位轉制、教育體制改革相繼出臺，政府由管理具體的經濟行為向宏觀管理過渡的步伐逐步加快；稅收制度、財會制度、預算制度、國庫集中支付制度、政府采購制度等各項改革，給政府部門的財會管理工作注入了新的內容。It ’ s the finance which service for public, it ’ s social public finance, it ’ s financial pattern according to market - oriented economy. it has features : compensate inefficient market, treat equally without discrimination on market action, market non - profitability, legalization. government made up public frame according to this theory, carried on financial system ’ s innovation, built up a set of normal, efficient, transparent financial management system, among them including national treasury centralized revenue and expenditure system
長春市實行國庫集中收付制度是在借鑒國內外的經驗基礎之上，在「預算單位資金所有權不變、資金審批權不變、資金使用權不變、會計核算權不變」的原則下進行的，所有資金的收支都按規范程序在國庫單一賬戶體系內運作，有利於規范操作。To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last
但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。By adopting a cash - in and cash - out fun - raising method, which pays for the various social security items of the current year through that year ' s fiscal revenue and through a part of the earnings from the enterprises, the coverage of our country ' s traditional social security system is limited to workers of state enterprises and to workers of some collectively owned enterprises. this method, owing to its lack of accumulated funds and of figuring out estimates for its due payable responsibility, cannot possess long - term positive financial potentials. instead, it hinders us from establishing our modern enterprise system and prevents us from reforming our mechanism of using and financing the work force
我國傳統的社會保障系統，保障和覆蓋對象狹窄，基本上僅對國營單位職工和部分集體單位的職工提供保障，採取現收現付的籌資模式，根據需要和可能，用當年財政收入和企業收入中的一部分直接支付當年的社會保障各項待遇，沒有基金積累也沒有對制度未來償付責任的估計，這樣的制度不可能具有長期財務能力，也阻礙了勞動制度的改革和現代企業制度的建立。Paper ' s research purpose and significance : government budget reform helps to deepen institution reform of divisions " budget, government purchase and treasury centralizing receipt and pay institution, improve finance expense performance, regulate activities of government, finance and divisions, strengthen government ' s ability to dominate macro economies, construct the structure of public finance system, and defend and solve finance risk. paper ' s major structure : paper is divided into nine sectors, composed of introduction and eight chapters
論文的研究目的和意義：政府預算改革研究有助於深化部門預算、政府采購和國庫集中收付制度改革；政府預算改革研究有助於提高財政支出績效；政府預算改革研究有助於規范政府、財政和部門行為；政府預算改革研究有利於增強政府宏觀調控能力；政府預算改革研究有利於構建公共財政體制框架；政府預算改革研究有利於防範和化解財政風險。Comparing the system of centralising financial revenue and expenditure with the system of centralising accounting check computation
財政國庫集中收付制度與會計集中核算制度的比較分析Integrated accounting system is an important measure in the structural reform of financial system, and has played a great part in changing the current separated paying and money receiving way
摘要會計集中核算制度是財政體制改革的一項重要舉措，它對改變現行財政資金分散收付方式發揮了很大的作用。At second, the basic enforcement form is the direct income gathering and payment by treasury. it includes : single account system, standardizing the procedures of income gathering and payment. i also use the government purchasing system as the improvement of local government expenditure enforcement
其次，地方預算執行的基本形式是國庫集中收付制，其具體制度設計包括國庫單一賬屍體系、規范的收入收繳程序與規范的支出撥付形式；政府采購制度是完善地方預算支出執行的基本形式。It is a finance national treasury management system which capital rendering and allocating are in the main form of national treasury centralized revenue and expenditure, worked for financial capital finance department on the basis of national treasury single account system. public finance has important inspiring meanings on national treasury centralized revenue and expenditure system : it supplies scientific theory basis of finance national treasury centralized revenue and expenditure system innovation ; it emphasizes on efficiency and equity of its theory is the important object of finance national treasury centralized revenue and expenditure system innovation ; it is useful for realizing the “ publicity ” standard of this theory ’ s focus, it is the important “ indicator ” of our
但在實際運行中由於經濟及非經濟因素的影響產生了一些問題，本人針對這些問題進行了積極的思考，提出了提高認識以求轉變觀念;完善公共財政支出管理體制改革;完善國庫集中收付制度的配套改革;加快國庫集中收付制度改革的搶先進度;完善相關法律法規;加強責任制約機制進而強化執法監督;加強內部管理並提高服務質量和人員素質等建議。From the point of view that college education is a " quasi public production " and university is a " third - department " organization, the author analyses some fallacies in the process of the reform and clarifies some problems and negation influences
從高等教育「準公共產品」屬性與高等學校的「第三部門」組織性質的角度，剖析了目前高等學校實施國庫集中收付制度改革過程中存在的幾個認識誤區，闡述了在高等學校全面實施國庫集中收付制度存在的問題及其產生的負面效應。分享友人