導語：基(ji)層財(cai)政(zheng)國(guo)庫集中支付內控建設策略一文來(lai)源于網友上傳，不代表本站觀點，若需(xu)要(yao)原創文章可咨詢客服老(lao)師，歡迎參考(kao)。

摘要：貫徹執行國庫集中支付制度，可有效彌補傳統財務管理存在的普遍性問題，并可強化基層財務管理力度，規避發生違法亂紀情況，提升財政資金應用效能。為實現這一目標，需要在基層財政國庫集中支付工作開展中加強內部控制。本文通過介紹國庫集中支付制度的概述，分析基層財政國庫集中支付內控建設現存不足，針對相關問題提出改進策略，以(yi)期通過強化內控(kong)建(jian)設規(gui)范推進基層財政(zheng)國庫(ku)集中支付工作(zuo)。

關鍵詞：基層財(cai)政；國(guo)庫(ku)集中支付；內控建設(she)

推行國(guo)庫集(ji)中(zhong)支(zhi)付(fu)(fu)制度(du)(du)，可有(you)效(xiao)解(jie)決傳(chuan)統財(cai)政管(guan)理(li)不足(zu)，提(ti)升財(cai)政管(guan)理(li)的科學性與規范(fan)性。而為充分(fen)發揮國(guo)庫集(ji)中(zhong)支(zhi)付(fu)(fu)制度(du)(du)優勢，需(xu)要貫徹(che)落實(shi)內控制度(du)(du)，強化(hua)(hua)內控建設，確保(bao)國(guo)庫集(ji)中(zhong)支(zhi)付(fu)(fu)工(gong)作有(you)序、高效(xiao)地(di)開展。而實(shi)際上基層(ceng)(ceng)財(cai)政國(guo)庫集(ji)中(zhong)支(zhi)付(fu)(fu)內控建設工(gong)作仍存在諸多不足(zu)，相關問題主(zhu)要體現在內控環境、崗(gang)位(wei)設置以及內控工(gong)作管(guan)理(li)等方面(mian)。對此，需(xu)要相關部門(men)正(zheng)確認(ren)識(shi)現狀，積極采取有(you)效(xiao)策略強化(hua)(hua)基層(ceng)(ceng)財(cai)政國(guo)庫集(ji)中(zhong)支(zhi)付(fu)(fu)內控建設，嚴防發生貪(tan)污(wu)、腐敗、違法(fa)違規等問題。

一、國庫集中支付制度的概述

所謂國庫集中支(zhi)付(fu)制度(du)，具體指的是基于財(cai)(cai)政(zheng)(zheng)部(bu)門所掌(zhang)握(wo)資金，單獨開立一個(ge)銀行(xing)賬戶，單位各項資金收支(zhi)、預決算、資金流通(tong)均通(tong)過此(ci)(ci)單獨賬戶周轉[1]。在(zai)國庫集中支(zhi)付(fu)制度(du)實施(shi)基礎上，其他下屬單位及(ji)相關(guan)部(bu)門不(bu)再(zai)(zai)獨自掌(zhang)握(wo)財(cai)(cai)政(zheng)(zheng)權(quan)，不(bu)能再(zai)(zai)隨(sui)意使用(yong)及(ji)調(diao)用(yong)資金，所有項目開發等(deng)資金使用(yong)均要(yao)經財(cai)(cai)政(zheng)(zheng)驗收及(ji)審(shen)核之后，在(zai)達(da)到財(cai)(cai)政(zheng)(zheng)部(bu)門要(yao)求基礎上，嚴格(ge)依據規(gui)章(zhang)流程(cheng)行(xing)事，由此(ci)(ci)方可成功申請(qing)資金，同時所申請(qing)資金在(zai)實際使用(yong)期(qi)間由財(cai)(cai)政(zheng)(zheng)部(bu)門進(jin)行(xing)全程(cheng)嚴密(mi)監督，嚴禁出現(xian)貪污、腐敗等(deng)犯罪行(xing)為(wei)。

二、基層財政國庫集中支付內控建設的重要性

（一(yi)）可保障財(cai)政(zheng)國庫資金的(de)安全與完整

通(tong)(tong)常財(cai)(cai)(cai)政(zheng)國庫(ku)資(zi)(zi)金(jin)(jin)以(yi)貨幣形式呈現(xian)，在國庫(ku)資(zi)(zi)金(jin)(jin)支(zhi)持(chi)下(xia)，可(ke)促使(shi)多項(xiang)國家職(zhi)能順利(li)履行(xing)(xing)(xing)，同時通(tong)(tong)過(guo)合理(li)調(diao)配財(cai)(cai)(cai)政(zheng)資(zi)(zi)源(yuan)，可(ke)推進各項(xiang)公共(gong)事業有序(xu)、協調(diao)的(de)發展。國庫(ku)資(zi)(zi)金(jin)(jin)通(tong)(tong)常以(yi)國家信用或無償形式來籌(chou)集、分(fen)(fen)配和利(li)用，在國家各項(xiang)活動開展中(zhong)(zhong)，財(cai)(cai)(cai)政(zheng)國庫(ku)資(zi)(zi)金(jin)(jin)均屬(shu)于堅實保障[2]。為(wei)確保財(cai)(cai)(cai)政(zheng)國庫(ku)資(zi)(zi)金(jin)(jin)更加安(an)全(quan)與(yu)完整，要求完善的(de)制(zhi)(zhi)定財(cai)(cai)(cai)政(zheng)國庫(ku)集中(zhong)(zhong)支(zhi)付(fu)(fu)授(shou)權審批(pi)(pi)(pi)制(zhi)(zhi)度(du)(du)以(yi)及職(zhi)務(wu)分(fen)(fen)離制(zhi)(zhi)度(du)(du)，并增強制(zhi)(zhi)度(du)(du)執行(xing)(xing)(xing)力(li)。但若執行(xing)(xing)(xing)中(zhong)(zhong)未(wei)完善地建立審批(pi)(pi)(pi)授(shou)權控制(zhi)(zhi)機制(zhi)(zhi)，將難(nan)以(yi)嚴(yan)格監督資(zi)(zi)金(jin)(jin)使(shi)用以(yi)及管理(li)情況，容易誘發資(zi)(zi)金(jin)(jin)挪(nuo)用、冒領等(deng)違規情況。所以(yi)，科學設計(ji)財(cai)(cai)(cai)政(zheng)國庫(ku)集中(zhong)(zhong)支(zhi)付(fu)(fu)內(nei)控機制(zhi)(zhi)，可(ke)使(shi)集中(zhong)(zhong)支(zhi)付(fu)(fu)相關(guan)行(xing)(xing)(xing)為(wei)始終(zhong)接受(shou)嚴(yan)格審批(pi)(pi)(pi)與(yu)監管，通(tong)(tong)過(guo)職(zhi)務(wu)分(fen)(fen)離，從根源(yuan)上杜絕出現(xian)資(zi)(zi)金(jin)(jin)被(bei)挪(nuo)用、資(zi)(zi)金(jin)(jin)管理(li)混亂等(deng)現(xian)象，維護國庫(ku)資(zi)(zi)金(jin)(jin)的(de)安(an)全(quan)和完整，并提(ti)升資(zi)(zi)金(jin)(jin)管理(li)科學性。

（二）有助于落實國(guo)家(jia)財政支(zhi)出(chu)政策

基層財(cai)(cai)政部門(men)主要通過(guo)合(he)理的編制支出(chu)(chu)預算方(fang)案行(xing)使(shi)分配(pei)職能，為保證(zheng)財(cai)(cai)政支出(chu)(chu)的合(he)理、規范，提升資(zi)金(jin)使(shi)用效(xiao)能，必須強化預算控制，通過(guo)加強內控確保國(guo)庫(ku)資(zi)金(jin)使(shi)用的規范性(xing)、合(he)理性(xing)。在加強內部控制建(jian)設(she)過(guo)程中，財(cai)(cai)政國(guo)庫(ku)集(ji)中支付(fu)(fu)部門(men)會進(jin)一步履行(xing)其支付(fu)(fu)審核(he)以及監督職能，并清晰地劃分各崗位工作(zuo)(zuo)職務(wu)，貫徹落(luo)實相(xiang)關(guan)制度規范。同時，支付(fu)(fu)部門(men)落(luo)實支付(fu)(fu)工作(zuo)(zuo)期間，會在內控監督管理下更負(fu)責任地記錄支出(chu)(chu)相(xiang)關(guan)賬(zhang)面(mian)，真實反映工作(zuo)(zuo)情(qing)況，在法律以及內控機制約束下維護國(guo)庫(ku)資(zi)金(jin)的完整和安全(quan)。

（三(san)）可使財政(zheng)國庫(ku)集中支付運行(xing)工作(zuo)有序(xu)開展

隨著網絡技術的(de)(de)不斷(duan)發展(zhan)，財政(zheng)國庫(ku)集(ji)中(zhong)(zhong)支付(fu)(fu)相(xiang)關(guan)(guan)管(guan)理工(gong)(gong)作也在(zai)不斷(duan)推進信(xin)(xin)息(xi)化(hua)(hua)建設過程(cheng)中(zhong)(zhong)提(ti)升(sheng)著工(gong)(gong)作效(xiao)率及(ji)(ji)質(zhi)量，但同時財政(zheng)國庫(ku)集(ji)中(zhong)(zhong)支付(fu)(fu)內(nei)(nei)控(kong)機(ji)制(zhi)及(ji)(ji)建設也面臨巨大考驗(yan)。一方面，信(xin)(xin)息(xi)化(hua)(hua)系(xi)(xi)統應用(yong)(yong)中(zhong)(zhong)，相(xiang)關(guan)(guan)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)要(yao)嚴格(ge)按照(zhao)相(xiang)關(guan)(guan)規范要(yao)求，采取合理措施在(zai)電腦系(xi)(xi)統當中(zhong)(zhong)輸入(ru)原始數(shu)(shu)據(ju)(ju)信(xin)(xin)息(xi)，同步存檔，保證相(xiang)關(guan)(guan)信(xin)(xin)息(xi)的(de)(de)完整(zheng)與真實(shi)，以(yi)便后期使用(yong)(yong)。而若工(gong)(gong)作人(ren)(ren)(ren)員(yuan)在(zai)原始數(shu)(shu)據(ju)(ju)輸入(ru)環節(jie)出錯(cuo)(cuo)，將導致(zhi)電腦系(xi)(xi)統當中(zhong)(zhong)所存儲信(xin)(xin)息(xi)是錯(cuo)(cuo)誤的(de)(de)，而在(zai)基礎數(shu)(shu)據(ju)(ju)錯(cuo)(cuo)誤情況下將引發更大損失(shi)(shi)。在(zai)相(xiang)關(guan)(guan)工(gong)(gong)作開展(zhan)中(zhong)(zhong)加(jia)強內(nei)(nei)控(kong)管(guan)理，要(yao)求相(xiang)關(guan)(guan)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)錄入(ru)前期數(shu)(shu)據(ju)(ju)環節(jie)嚴格(ge)遵循(xun)有關(guan)(guan)規范和條例要(yao)求，可(ke)進一步保障數(shu)(shu)據(ju)(ju)真實(shi)與準確。另一方面，在(zai)財政(zheng)國庫(ku)集(ji)中(zhong)(zhong)支付(fu)(fu)工(gong)(gong)作開展(zhan)中(zhong)(zhong)，不同的(de)(de)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)肩負著不同職(zhi)責(ze)，在(zai)相(xiang)關(guan)(guan)工(gong)(gong)作開展(zhan)中(zhong)(zhong)加(jia)強內(nei)(nei)部控(kong)制(zhi)，尤其對權力授(shou)予以(yi)及(ji)(ji)批準審核等工(gong)(gong)作加(jia)強內(nei)(nei)控(kong)，可(ke)有效(xiao)維護支付(fu)(fu)工(gong)(gong)作的(de)(de)有序推進。而若內(nei)(nei)控(kong)工(gong)(gong)作不到(dao)位(wei)，就可(ke)能導致(zhi)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)隨意操控(kong)數(shu)(shu)據(ju)(ju)，增加(jia)數(shu)(shu)據(ju)(ju)失(shi)(shi)誤或(huo)人(ren)(ren)(ren)為作弊風(feng)險(xian)，影(ying)響集(ji)中(zhong)(zhong)支付(fu)(fu)工(gong)(gong)作的(de)(de)有序開展(zhan)。

三、基層財政國庫集中支付內控建設現存不足

基(ji)層財政(zheng)國(guo)(guo)(guo)庫(ku)集中(zhong)支(zhi)付(fu)(fu)相關(guan)工(gong)作開展(zhan)效(xiao)率及質量不僅(jin)關(guan)系到國(guo)(guo)(guo)家全面建設質量和進(jin)程(cheng)，同(tong)時也是對國(guo)(guo)(guo)庫(ku)集中(zhong)支(zhi)付(fu)(fu)制(zhi)度推行效(xiao)果進(jin)行衡(heng)量的(de)關(guan)鍵觀(guan)察指標。我國(guo)(guo)(guo)的(de)基(ji)層財政(zheng)國(guo)(guo)(guo)庫(ku)集中(zhong)支(zhi)付(fu)(fu)已(yi)經(jing)推行多年(nian)，經(jing)過一(yi)定時間(jian)的(de)探索，目前已(yi)經(jing)獲得較好的(de)基(ji)層財政(zheng)資(zi)金管理成效(xiao)，使得基(ji)層財政(zheng)資(zi)金更加規范、有(you)序的(de)使用(yong)。不過在基(ji)層國(guo)(guo)(guo)庫(ku)集中(zhong)支(zhi)付(fu)(fu)內部控制(zhi)相關(guan)工(gong)作開展(zhan)中(zhong)仍存在一(yi)定不足，需要深思和探究。

（一(yi)）內控環(huan)境(jing)有(you)待優(you)化(hua)

在(zai)(zai)基層(ceng)(ceng)(ceng)財(cai)政國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)建(jian)設(she)過程(cheng)中(zhong)，相(xiang)關內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)環境主要(yao)(yao)涉及(ji)兩(liang)方面(mian)內(nei)(nei)(nei)容(rong)，其(qi)一(yi)(yi)(yi)(yi)，管(guan)理(li)環境。因為基層(ceng)(ceng)(ceng)財(cai)政資金(jin)國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付相(xiang)關內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)管(guan)理(li)體(ti)(ti)系(xi)(xi)(xi)不(bu)(bu)(bu)只是(shi)一(yi)(yi)(yi)(yi)項管(guan)理(li)工(gong)(gong)作，其(qi)監管(guan)對(dui)象和(he)(he)服(fu)務過程(cheng)在(zai)(zai)國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付制(zhi)(zhi)度(du)當中(zhong)都有著詳細(xi)的(de)(de)操作要(yao)(yao)求與流程(cheng)，同(tong)時由(you)于(yu)國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付關系(xi)(xi)(xi)到(dao)基層(ceng)(ceng)(ceng)財(cai)政管(guan)理(li)多個方面(mian)，所以相(xiang)關內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)工(gong)(gong)作也(ye)要(yao)(yao)涉及(ji)基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)多個部門以及(ji)各(ge)項工(gong)(gong)作流程(cheng)，并(bing)形(xing)成系(xi)(xi)(xi)統化(hua)(hua)的(de)(de)管(guan)理(li)體(ti)(ti)系(xi)(xi)(xi)[3]。相(xiang)關管(guan)理(li)體(ti)(ti)系(xi)(xi)(xi)要(yao)(yao)有效運行，需(xu)(xu)要(yao)(yao)得到(dao)健康的(de)(de)管(guan)理(li)環境支(zhi)持和(he)(he)配(pei)(pei)合，具(ju)體(ti)(ti)就是(shi)相(xiang)關管(guan)理(li)部門要(yao)(yao)高度(du)配(pei)(pei)合財(cai)政資金(jin)國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)工(gong)(gong)作，并(bing)為相(xiang)關工(gong)(gong)作的(de)(de)開(kai)展(zhan)提供(gong)大力支(zhi)持。而就目前(qian)情(qing)況來看，很多基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)各(ge)部門將內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)視(shi)作一(yi)(yi)(yi)(yi)種無形(xing)的(de)(de)束縛，認為內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)是(shi)在(zai)(zai)找(zhao)自身的(de)(de)麻煩，特(te)別是(shi)在(zai)(zai)財(cai)政資金(jin)使(shi)(shi)用方面(mian)開(kai)展(zhan)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)工(gong)(gong)作，會使(shi)(shi)資金(jin)使(shi)(shi)用方相(xiang)關部門產生抵觸甚(shen)(shen)至是(shi)厭煩情(qing)緒，極大程(cheng)度(du)干擾內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)工(gong)(gong)作有序(xu)開(kai)展(zhan)，影響內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)質量(liang)及(ji)效率。出現這一(yi)(yi)(yi)(yi)現狀(zhuang)，究其(qi)根源是(shi)基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)管(guan)理(li)意(yi)識(shi)滯后、保(bao)守，單(dan)(dan)位(wei)(wei)管(guan)理(li)層(ceng)(ceng)(ceng)對(dui)內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)缺(que)乏(fa)正確(que)認識(shi)，對(dui)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)工(gong)(gong)作的(de)(de)開(kai)展(zhan)缺(que)乏(fa)積極性(xing)(xing)與主觀能動性(xing)(xing)。此外，基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)在(zai)(zai)管(guan)理(li)制(zhi)(zhi)度(du)制(zhi)(zhi)定(ding)方面(mian)，不(bu)(bu)(bu)同(tong)部門保(bao)持相(xiang)互(hu)獨立性(xing)(xing)，這種相(xiang)互(hu)脫離(li)的(de)(de)制(zhi)(zhi)度(du)建(jian)設(she)使(shi)(shi)各(ge)部門各(ge)自為政，影響信(xin)息(xi)交互(hu)，容(rong)易(yi)形(xing)成信(xin)息(xi)孤(gu)島(dao)，在(zai)(zai)信(xin)息(xi)傳遞不(bu)(bu)(bu)暢的(de)(de)情(qing)況下(xia)，不(bu)(bu)(bu)利于(yu)化(hua)(hua)解(jie)矛(mao)盾(dun)沖突。其(qi)二，國庫(ku)(ku)(ku)(ku)集(ji)(ji)中(zhong)支(zhi)付內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)工(gong)(gong)作缺(que)乏(fa)良好(hao)的(de)(de)文化(hua)(hua)環境支(zhi)持。在(zai)(zai)新時期(qi)環境下(xia)，單(dan)(dan)一(yi)(yi)(yi)(yi)通(tong)過制(zhi)(zhi)度(du)約束難(nan)以獲得理(li)想的(de)(de)約束效果，同(tong)時在(zai)(zai)社會不(bu)(bu)(bu)斷發展(zhan)過程(cheng)中(zhong)，人們的(de)(de)意(yi)識(shi)更(geng)加(jia)(jia)(jia)多元化(hua)(hua)，價值(zhi)追求也(ye)各(ge)不(bu)(bu)(bu)相(xiang)同(tong)，為更(geng)好(hao)地開(kai)展(zhan)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)工(gong)(gong)作，需(xu)(xu)要(yao)(yao)基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)從(cong)文化(hua)(hua)意(yi)識(shi)等(deng)層(ceng)(ceng)(ceng)面(mian)加(jia)(jia)(jia)強(qiang)引導，使(shi)(shi)工(gong)(gong)作人員從(cong)多個方面(mian)接受文化(hua)(hua)教育(yu)，增強(qiang)感性(xing)(xing)體(ti)(ti)悟，更(geng)正確(que)、客觀地理(li)解(jie)制(zhi)(zhi)度(du)內(nei)(nei)(nei)涵，化(hua)(hua)解(jie)偏差和(he)(he)不(bu)(bu)(bu)滿，在(zai)(zai)理(li)解(jie)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)制(zhi)(zhi)度(du)基礎上增加(jia)(jia)(jia)配(pei)(pei)合度(du)。但(dan)就目前(qian)情(qing)況來看，很多基層(ceng)(ceng)(ceng)單(dan)(dan)位(wei)(wei)并(bing)未將文化(hua)(hua)建(jian)設(she)和(he)(he)內(nei)(nei)(nei)部控(kong)(kong)(kong)(kong)制(zhi)(zhi)融(rong)合于(yu)一(yi)(yi)(yi)(yi)體(ti)(ti)，甚(shen)(shen)至一(yi)(yi)(yi)(yi)些單(dan)(dan)位(wei)(wei)在(zai)(zai)文化(hua)(hua)建(jian)設(she)方面(mian)流于(yu)形(xing)式，難(nan)以充分發揮(hui)文化(hua)(hua)建(jian)設(she)在(zai)(zai)制(zhi)(zhi)度(du)實施方面(mian)的(de)(de)引領(ling)作用。

（二）崗位設置(zhi)不夠科學

科學設(she)置監督(du)牽制(zhi)(zhi)崗(gang)位(wei)(wei)(wei)是基(ji)層(ceng)財(cai)(cai)政國(guo)庫集(ji)中支付(fu)內(nei)(nei)控工(gong)作(zuo)有(you)效開展(zhan)、內(nei)(nei)控制(zhi)(zhi)度(du)貫徹實(shi)施的(de)重要基(ji)礎，通過崗(gang)位(wei)(wei)(wei)間有(you)效的(de)監督(du)約束，有(you)利(li)于提升工(gong)作(zuo)效率，并減少人員及(ji)崗(gang)位(wei)(wei)(wei)工(gong)作(zuo)風險，所(suo)以內(nei)(nei)控建(jian)設(she)工(gong)作(zuo)開展(zhan)中要針(zhen)對重要崗(gang)位(wei)(wei)(wei)貫徹落實(shi)職務分(fen)離制(zhi)(zhi)度(du)。而(er)實(shi)際上當前很多(duo)(duo)基(ji)層(ceng)單位(wei)(wei)(wei)在崗(gang)位(wei)(wei)(wei)設(she)置方(fang)面還有(you)不合(he)理情(qing)況，主要存在崗(gang)位(wei)(wei)(wei)兼容問題，經常發現有(you)一人兼任多(duo)(duo)職情(qing)況，這種崗(gang)位(wei)(wei)(wei)設(she)置嚴重缺乏監管(guan)，容易因(yin)為長時(shi)間滯留于同一崗(gang)位(wei)(wei)(wei)引發瀆職、貪污、違(wei)(wei)規違(wei)(wei)紀等職務犯罪[4]。此類情(qing)況不僅難以順利(li)落實(shi)內(nei)(nei)控制(zhi)(zhi)度(du)，無法有(you)效監管(guan)基(ji)層(ceng)財(cai)(cai)政國(guo)庫集(ji)中支付(fu)工(gong)作(zuo)，甚至會在社會上造成惡(e)劣影響，降(jiang)低(di)基(ji)層(ceng)政府社會聲譽(yu)，阻(zu)礙職能履行。

（三(san)）內(nei)控(kong)工作不夠規范(fan)

在(zai)(zai)(zai)落實國庫集(ji)中(zhong)(zhong)支付(fu)制(zhi)(zhi)(zhi)度過程中(zhong)(zhong)，經國庫直(zhi)接向(xiang)收款人支付(fu)這種方式(shi)減免了中(zhong)(zhong)間(jian)流程，并(bing)使財政(zheng)資(zi)(zi)金使用(yong)(yong)(yong)更(geng)加安全、透明(ming)。在(zai)(zai)(zai)基(ji)層財政(zheng)國庫集(ji)中(zhong)(zhong)支付(fu)工(gong)作(zuo)(zuo)開展(zhan)中(zhong)(zhong)進行(xing)內部控(kong)(kong)(kong)制(zhi)(zhi)(zhi)，管理(li)(li)(li)重(zhong)點涉(she)及(ji)用(yong)(yong)(yong)款計(ji)(ji)劃(hua)(hua)內控(kong)(kong)(kong)、預算(suan)(suan)(suan)指(zhi)標(biao)內控(kong)(kong)(kong)、資(zi)(zi)金清(qing)算(suan)(suan)(suan)核算(suan)(suan)(suan)內控(kong)(kong)(kong)、支付(fu)方式(shi)和(he)權限(xian)內控(kong)(kong)(kong)等多方面(mian)，而實際上很多基(ji)層在(zai)(zai)(zai)開展(zhan)相(xiang)關內控(kong)(kong)(kong)工(gong)作(zuo)(zuo)中(zhong)(zhong)還有諸多不(bu)足，比(bi)如(ru)在(zai)(zai)(zai)預算(suan)(suan)(suan)指(zhi)標(biao)管理(li)(li)(li)工(gong)作(zuo)(zuo)開展(zhan)中(zhong)(zhong)存在(zai)(zai)(zai)形(xing)式(shi)化(hua)問題，科目設置不(bu)夠(gou)清(qing)晰，類型劃(hua)(hua)分缺(que)(que)乏明(ming)確(que)性(xing)，用(yong)(yong)(yong)途(tu)管理(li)(li)(li)相(xiang)對模糊，并(bing)且(qie)所制(zhi)(zhi)(zhi)定(ding)的預算(suan)(suan)(suan)指(zhi)標(biao)缺(que)(que)乏合理(li)(li)(li)性(xing)、科學性(xing)，不(bu)能(neng)充分體(ti)現(xian)內控(kong)(kong)(kong)管理(li)(li)(li)作(zuo)(zuo)用(yong)(yong)(yong)。同(tong)時在(zai)(zai)(zai)開展(zhan)用(yong)(yong)(yong)款計(ji)(ji)劃(hua)(hua)管理(li)(li)(li)工(gong)作(zuo)(zuo)期間(jian)，主要側(ce)重(zhong)于(yu)審(shen)查用(yong)(yong)(yong)款計(ji)(ji)劃(hua)(hua)申請目的，對用(yong)(yong)(yong)款計(ji)(ji)劃(hua)(hua)審(shen)批缺(que)(que)乏嚴謹性(xing)，導致(zhi)(zhi)用(yong)(yong)(yong)款計(ji)(ji)劃(hua)(hua)其他(ta)多方面(mian)分析和(he)評判(pan)不(bu)夠(gou)科學，由此(ci)(ci)容易導致(zhi)(zhi)預算(suan)(suan)(suan)撥款缺(que)(que)乏規范性(xing)，而在(zai)(zai)(zai)缺(que)(que)乏有序管理(li)(li)(li)的情況下(xia)，容易滋(zi)生腐敗現(xian)象[5]。此(ci)(ci)外，在(zai)(zai)(zai)基(ji)層財政(zheng)國庫集(ji)中(zhong)(zhong)支付(fu)相(xiang)關工(gong)作(zuo)(zuo)開展(zhan)中(zhong)(zhong)，資(zi)(zi)金清(qing)算(suan)(suan)(suan)和(he)核算(suan)(suan)(suan)屬于(yu)關鍵一環(huan)，并(bing)是(shi)內控(kong)(kong)(kong)工(gong)作(zuo)(zuo)開展(zhan)的重(zhong)要關注點，而當前(qian)很多基(ji)層單(dan)位在(zai)(zai)(zai)開展(zhan)財政(zheng)國庫集(ji)中(zhong)(zhong)支付(fu)工(gong)作(zuo)(zuo)期間(jian)，對于(yu)資(zi)(zi)金清(qing)算(suan)(suan)(suan)以及(ji)核算(suan)(suan)(suan)缺(que)(que)乏精確(que)性(xing)、高(gao)效(xiao)性(xing)，面(mian)臨較(jiao)高(gao)風險。究其根源(yuan)，是(shi)相(xiang)關工(gong)作(zuo)(zuo)的信息化(hua)建設力(li)度不(bu)足，對先(xian)進的信息管理(li)(li)(li)技術缺(que)(que)乏深入應(ying)用(yong)(yong)(yong)，導致(zhi)(zhi)資(zi)(zi)金清(qing)算(suan)(suan)(suan)以及(ji)核算(suan)(suan)(suan)整(zheng)體(ti)工(gong)作(zuo)(zuo)效(xiao)率(lv)及(ji)質(zhi)量受到影響。

四、基層財政國庫集中支付內控建設優化策略

通過梳理國(guo)庫集(ji)中支(zhi)付(fu)內(nei)控(kong)工作現存(cun)不(bu)足，并(bing)分(fen)(fen)析相關內(nei)控(kong)制度建設(she)既有問(wen)題，需要在(zai)此基礎(chu)上有方向、有目(mu)的地加強基層財政國(guo)庫集(ji)中支(zhi)付(fu)內(nei)控(kong)建設(she)，通過加強機(ji)制建設(she)確保(bao)各項(xiang)管(guan)控(kong)制度能夠全面執行，從而充分(fen)(fen)發揮基層財政國(guo)庫集(ji)中支(zhi)付(fu)內(nei)部控(kong)制相關工作的意義。

（一(yi)）打造健康的內控(kong)環境

為高效、有(you)(you)序(xu)(xu)地開展內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)，首(shou)先需要優化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)環(huan)境(jing)。結合前文所述基(ji)層財(cai)政(zheng)國(guo)庫(ku)(ku)集中(zhong)(zhong)支(zhi)(zhi)(zhi)付內(nei)(nei)部(bu)控(kong)(kong)制所面臨的內(nei)(nei)控(kong)(kong)環(huan)境(jing)問(wen)題(ti)，接下(xia)來(lai)重點(dian)提(ti)(ti)出(chu)(chu)幾點(dian)內(nei)(nei)控(kong)(kong)環(huan)境(jing)優化(hua)(hua)(hua)策略(lve)：①科學(xue)(xue)調整管(guan)(guan)理(li)結構(gou)。通常基(ji)層財(cai)政(zheng)出(chu)(chu)現(xian)內(nei)(nei)控(kong)(kong)管(guan)(guan)理(li)問(wen)題(ti)，主要由單(dan)位管(guan)(guan)理(li)層提(ti)(ti)出(chu)(chu)整改意(yi)見，由財(cai)務(wu)管(guan)(guan)理(li)部(bu)門監督執行(xing)。而國(guo)庫(ku)(ku)集中(zhong)(zhong)支(zhi)(zhi)(zhi)付不(bu)僅涉及(ji)(ji)較多專(zhuan)業知識(shi)，和一般(ban)財(cai)政(zheng)問(wen)題(ti)相(xiang)比還需要耗費更(geng)多精(jing)(jing)力和時間加(jia)(jia)強(qiang)(qiang)(qiang)管(guan)(guan)理(li)，單(dan)一依賴財(cai)政(zheng)管(guan)(guan)理(li)部(bu)門監管(guan)(guan)難以充分滿足強(qiang)(qiang)(qiang)化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)要求，所以基(ji)層單(dan)位要專(zhuan)門面向國(guo)庫(ku)(ku)集中(zhong)(zhong)支(zhi)(zhi)(zhi)付建(jian)(jian)(jian)(jian)立一個內(nei)(nei)控(kong)(kong)管(guan)(guan)理(li)機構(gou)，保證內(nei)(nei)控(kong)(kong)管(guan)(guan)理(li)更(geng)加(jia)(jia)精(jing)(jing)細、專(zhuan)一、專(zhuan)業；②針對國(guo)庫(ku)(ku)集中(zhong)(zhong)支(zhi)(zhi)(zhi)付加(jia)(jia)強(qiang)(qiang)(qiang)內(nei)(nei)控(kong)(kong)制度建(jian)(jian)(jian)(jian)設，并(bing)優化(hua)(hua)(hua)使(shi)用財(cai)政(zheng)資(zi)金(jin)，確(que)保內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)有(you)(you)序(xu)(xu)運行(xing)，還要加(jia)(jia)強(qiang)(qiang)(qiang)教育(yu)(yu)及(ji)(ji)宣傳，做好思(si)想引導，對基(ji)層單(dan)位全員加(jia)(jia)強(qiang)(qiang)(qiang)思(si)想政(zheng)治教育(yu)(yu)，系(xi)統(tong)化(hua)(hua)(hua)地組織國(guo)庫(ku)(ku)集中(zhong)(zhong)支(zhi)(zhi)(zhi)付相(xiang)關專(zhuan)業知識(shi)及(ji)(ji)內(nei)(nei)控(kong)(kong)理(li)論(lun)學(xue)(xue)習(xi)活(huo)動，使(shi)基(ji)層單(dan)位內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)人(ren)員不(bu)斷提(ti)(ti)升業務(wu)水平(ping)及(ji)(ji)專(zhuan)業素養，在(zai)(zai)此基(ji)礎上確(que)保內(nei)(nei)控(kong)(kong)制度能夠高效、有(you)(you)序(xu)(xu)落實；③基(ji)層單(dan)位要關注將內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)和文化(hua)(hua)(hua)建(jian)(jian)(jian)(jian)設有(you)(you)機結合，在(zai)(zai)文化(hua)(hua)(hua)建(jian)(jian)(jian)(jian)設過程(cheng)中(zhong)(zhong)，通過多種方式滲透與傳達內(nei)(nei)控(kong)(kong)制度內(nei)(nei)涵(han)及(ji)(ji)重要精(jing)(jing)神，使(shi)其他(ta)各部(bu)門工(gong)(gong)作(zuo)(zuo)人(ren)員從(cong)被動接受(shou)管(guan)(guan)理(li)轉變為自主接受(shou)并(bing)配合內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)，在(zai)(zai)強(qiang)(qiang)(qiang)化(hua)(hua)(hua)崗位建(jian)(jian)(jian)(jian)設、系(xi)統(tong)化(hua)(hua)(hua)的學(xue)(xue)習(xi)內(nei)(nei)控(kong)(kong)相(xiang)關知識(shi)過程(cheng)中(zhong)(zhong)，更(geng)深化(hua)(hua)(hua)的認(ren)識(shi)內(nei)(nei)部(bu)控(kong)(kong)制，通過思(si)想提(ti)(ti)升轉變工(gong)(gong)作(zuo)(zuo)態度，給予(yu)內(nei)(nei)控(kong)(kong)工(gong)(gong)作(zuo)(zuo)更(geng)多支(zhi)(zhi)(zhi)持[6]。

（二(er)）嚴格劃分崗位職責

一方面(mian)(mian)，要(yao)(yao)(yao)(yao)嚴(yan)格(ge)按照內控(kong)崗(gang)(gang)位(wei)設(she)(she)計(ji)(ji)原則(ze)，在崗(gang)(gang)位(wei)設(she)(she)置中(zhong)貫徹落實崗(gang)(gang)位(wei)不相(xiang)容制度(du)。針(zhen)對關(guan)鍵(jian)崗(gang)(gang)位(wei)，要(yao)(yao)(yao)(yao)采取一職雙崗(gang)(gang)崗(gang)(gang)位(wei)制衡(heng)設(she)(she)計(ji)(ji)模式，嚴(yan)禁存在缺(que)乏約束和(he)(he)監督的獨立崗(gang)(gang)位(wei)。另一方面(mian)(mian)，要(yao)(yao)(yao)(yao)結(jie)合崗(gang)(gang)位(wei)職能和(he)(he)內控(kong)管理需(xu)求科(ke)學設(she)(she)置崗(gang)(gang)位(wei)，并要(yao)(yao)(yao)(yao)考慮國庫集中(zhong)支付(fu)制度(du)執行要(yao)(yao)(yao)(yao)求，在崗(gang)(gang)位(wei)設(she)(she)置中(zhong)必須設(she)(she)置會計(ji)(ji)、支付(fu)、審(shen)核(he)(he)(he)等關(guan)鍵(jian)性基礎崗(gang)(gang)位(wei)。對于會計(ji)(ji)崗(gang)(gang)位(wei)，其主(zhu)要(yao)(yao)(yao)(yao)工(gong)作(zuo)是(shi)賬目(mu)匯總和(he)(he)分(fen)析(xi)，同(tong)(tong)步編寫財務報告，同(tong)(tong)時(shi)直接對基層最高領導負責(ze)；支付(fu)崗(gang)(gang)位(wei)職責(ze)主(zhu)要(yao)(yao)(yao)(yao)是(shi)核(he)(he)(he)查(cha)支付(fu)憑證，開展具體支付(fu)工(gong)作(zuo)，規(gui)范地開展賬面(mian)(mian)記錄工(gong)作(zuo)；審(shen)核(he)(he)(he)崗(gang)(gang)位(wei)職責(ze)主(zhu)要(yao)(yao)(yao)(yao)是(shi)審(shen)核(he)(he)(he)用(yong)款計(ji)(ji)劃、審(shen)核(he)(he)(he)支付(fu)方式、審(shen)核(he)(he)(he)各(ge)類單(dan)據憑證等，同(tong)(tong)步肩負相(xiang)關(guan)職責(ze)[7]。

（三）強化內(nei)控管理(li)并改進(jin)資金清算核算模(mo)式

基層(ceng)財(cai)(cai)(cai)政(zheng)國(guo)(guo)庫(ku)集中(zhong)(zhong)支(zhi)付(fu)內(nei)控(kong)建(jian)設(she)過(guo)程中(zhong)(zhong)，要加強(qiang)內(nei)控(kong)管理(li)體(ti)(ti)(ti)系建(jian)設(she)，首先要強(qiang)化預算(suan)指(zhi)標管理(li)，遵循合法(fa)性(xing)(xing)(xing)、科學性(xing)(xing)(xing)、完整(zheng)性(xing)(xing)(xing)原則，并且科目設(she)置過(guo)程中(zhong)(zhong)應體(ti)(ti)(ti)現細化科目用途、功能性(xing)(xing)(xing)、經濟(ji)效(xiao)(xiao)果和(he)數(shu)(shu)額(e)等(deng)(deng)表述，以(yi)更(geng)準確、系統化地表達預算(suan)指(zhi)標，為(wei)(wei)后續(xu)工(gong)(gong)(gong)(gong)作(zuo)奠定基礎。同時，要加強(qiang)用款計劃審(shen)批(pi)工(gong)(gong)(gong)(gong)作(zuo)，嚴禁出(chu)現資金性(xing)(xing)(xing)質混亂、濫(lan)支(zhi)、超支(zhi)等(deng)(deng)問(wen)題。在(zai)審(shen)批(pi)期間，除了要考(kao)慮合理(li)性(xing)(xing)(xing)、經濟(ji)性(xing)(xing)(xing)，還要對(dui)非財(cai)(cai)(cai)務(wu)指(zhi)標加強(qiang)審(shen)核(he)，比如(ru)民(min)生效(xiao)(xiao)益、社會(hui)效(xiao)(xiao)益等(deng)(deng)。另外，基層(ceng)財(cai)(cai)(cai)政(zheng)資金國(guo)(guo)庫(ku)集中(zhong)(zhong)支(zhi)付(fu)具有較(jiao)(jiao)大(da)體(ti)(ti)(ti)量和(he)規(gui)模(mo)，涉及的部門(men)及領域比較(jiao)(jiao)多(duo)，所以(yi)資金清算(suan)核(he)算(suan)工(gong)(gong)(gong)(gong)作(zuo)也有較(jiao)(jiao)大(da)體(ti)(ti)(ti)量，為(wei)(wei)提(ti)升工(gong)(gong)(gong)(gong)作(zuo)效(xiao)(xiao)率(lv)和(he)質量，要積極(ji)通過(guo)現代化信息(xi)技(ji)術開發專門(men)軟件，通過(guo)軟件落實各項集中(zhong)(zhong)支(zhi)付(fu)功能，促使財(cai)(cai)(cai)務(wu)人員從以(yi)往簡(jian)單、機械、繁重的核(he)算(suan)工(gong)(gong)(gong)(gong)作(zuo)當中(zhong)(zhong)脫離出(chu)來(lai)，投入更(geng)多(duo)精力進行財(cai)(cai)(cai)務(wu)數(shu)(shu)據匯總分析。與此同時，還要針對(dui)財(cai)(cai)(cai)務(wu)風(feng)險監(jian)控(kong)工(gong)(gong)(gong)(gong)作(zuo)加強(qiang)信息(xi)化建(jian)設(she)，結合實際需求搭建(jian)數(shu)(shu)據庫(ku)，對(dui)財(cai)(cai)(cai)務(wu)數(shu)(shu)據實現全天(tian)候(hou)監(jian)控(kong)以(yi)及時發現問(wen)題，同步(bu)加以(yi)解(jie)決。

結語

本文通過介紹財(cai)政國(guo)庫(ku)(ku)(ku)集中支付(fu)制(zhi)度(du)，分(fen)析相關內控(kong)問(wen)題，提(ti)出內控(kong)建設對策(ce)，有助于國(guo)庫(ku)(ku)(ku)資金(jin)使用效率(lv)不斷提(ti)升。相關基層單(dan)位要充分(fen)認識(shi)國(guo)庫(ku)(ku)(ku)集中支付(fu)制(zhi)度(du)內涵，明確針(zhen)對國(guo)庫(ku)(ku)(ku)集中支付(fu)開展(zhan)的內控(kong)建設工作(zuo)不足(zu)和(he)問(wen)題，采取有效的改進策(ce)略，以強化(hua)內部控(kong)制(zhi)，保證國(guo)庫(ku)(ku)(ku)集中支付(fu)制(zhi)度(du)順利(li)落地，充分(fen)發揮(hui)制(zhi)度(du)優勢，保障財(cai)政資金(jin)安全，提(ti)升資金(jin)利(li)用效率(lv)。

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作者：羅偉民 單位：扎蘭屯市財政預(yu)算績效(xiao)評價中心