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我国于2001年9月开始国库集中收付制度改革,地方改革现已推进到乡镇,新《预算法》也作了明确规定。从业务流程的角度,限于当时网络信息技术等条件,通过引入代理银行解决需手工操作、国库支付能力不足等困难,同时,也实行以“先支付、后清算”为核心的收支流程,导致收支效率不高、收支成本较大以及违背了银行不垫款的支付结算原则等问题。本文以流程再造理论为基础,观察现存国库集中收付业务流程及存在的缺陷,探讨业务流程再造的主要思路及存在的难点,并提出实现业务流程再造的可行性及政策建议。
In September 2001, China began to reform the treasury centralized payment system, and local reforms have now been promoted to towns and villages. The new “Budget Law” has also made a clear provision. From the perspective of business process, it is limited to the conditions of network information technology at the time, such as the introduction of an agency bank to solve the problems such as the need of manual operation and insufficient payment ability of the State Treasury, etc. At the same time, the payment and payment process with “pay first and liquidation later” as its core , Leading to inefficiency of revenue and expenditure, large cost of revenues and expenditures, and breaches of the principle of payment and settlement of bank deposits. Based on the theory of process reengineering, this paper observes the current treasury centralized payment and receipt business process and its existing defects, discusses the main ideas and existing difficulties of business process reengineering, and puts forward the feasibility and policy suggestion of reengineering the business process.