In recent years, in accordance with the requirements of establishing a public finance system with China characteristics, through system, mechanism and institutional innovation, China's budget execution management has undergone fundamental changes, and gradually established an organic whole covering centralized treasury receipt and payment, treasury cash management, government procurement management, budget execution report, government accounting management and treasury dynamic monitoring, which promote each other, so as to strengthen and improve financial management and implement fiscal and taxation policies. In March of 20001year, China officially began to implement the reform of the financial treasury management system. The basic goal of the reform is to reform the traditional financial fund bank account management system and the way of fund receipt and payment, and to establish a financial treasury management system based on the single treasury account system with centralized treasury receipt and payment as the main form of fund receipt and payment. The reform has fundamentally changed the traditional financial capital operation mechanism. The operation process of financial funds is monitored in real time by electronic monitoring system, which effectively improves the transparency of budget implementation and strengthens budget supervision.
By the end of 2008, all central departments and1more than 2000 grass-roots budget units had implemented the reform of centralized treasury payment. At the local level, 36 provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, more than 300 cities, 1.900 counties (districts) and more than 280,000 grass-roots budget units have implemented the reform of centralized treasury payment; The scope of reform funds has expanded from general budget funds to special transfer payment funds, government funds and extra-budgetary funds. In the reform of revenue collection, all central departments with non-tax revenue have been included in the reform scope, and nearly 60 central departments have formally implemented the reform. Most local provinces, at the provincial level, nearly 200 cities, 1 10,000 counties (districts) and1.8,000 collection units have implemented the reform of non-tax revenue collection. The scope of reform funds is extended to administrative fees, government fund income, special income, confiscation income, paid use income of state-owned resources (assets), state-owned capital operation income and lottery public welfare fund income. Government procurement refers to the behavior of state organs, institutions and organizations at all levels using financial funds to purchase goods, projects and services in the legally formulated centralized procurement catalogue or above the procurement limit standard.
From 65438 to 0996, China began to carry out the pilot reform of government procurement system. In 2003, "People's Republic of China (PRC) Government Procurement Law" was formally implemented, which marked that the reform of government procurement system entered a new historical development period.
At present, China's government procurement system reform has made great progress. First, the scope and scale of government procurement have been continuously expanded, and economic and social benefits have been greatly improved. The scale of government procurement increased from 654.38 billion yuan in 2002 to 466.09 billion yuan in 2007. From 2002 to 2007, the annual saving rate of government procurement funds in China was about 654.38+065.438+0%, and the accumulated financial savings were about 65.438+090 billion yuan. Second, the legal system framework of government procurement has basically taken shape, and the legal system of government procurement under the guidance of government procurement law has been initially established. Third, the separation of government procurement management and office has achieved remarkable results, and a procurement management system has been initially established, which is supervised and managed by procurement management agencies and implemented by centralized procurement agencies and procurement units. Fourth, the government procurement policy has made a major breakthrough, which has played a positive role in promoting energy conservation and environmental protection, independent innovation and the development of related industries. Fifth, centralized procurement has been gradually strengthened, forming a procurement pattern with centralized procurement as the main form. Sixth, the level of procurement according to law has been comprehensively improved, and an open and transparent procurement operation mechanism has gradually taken shape. Seventh, the supervision work was further strengthened to promote new breakthroughs in building a clean government. Eighth, special inspections on the implementation of government procurement were carried out throughout the country, and new progress was made in strengthening supervision, standardizing operation and improving work quality and efficiency. Ninth, the pace of national government procurement informatization construction has been accelerated, and the construction of national electronic government procurement management trading system has started. Treasury cash management refers to a series of financial management activities in which the financial department, on behalf of the government, effectively manages the treasury cash on the premise of ensuring the treasury payment demand and the treasury cash safety, so as to reduce the financing cost and obtain investment income. Approved by the State Council, in 2006, China officially started the treasury cash management.
At present, China's treasury cash management mainly aims at the central treasury cash, and adopts two relatively safe operation modes: commercial bank time deposit and treasury bond repurchase, which improves the efficiency of the use of treasury funds and plays a positive role in effectively combining treasury bond management and promoting the implementation of macroeconomic policies. Standardizing the management of bank accounts and special accounts of financial funds in budget units is the basic work to promote the reform of budget management and treasury management system, the fundamental measure to strengthen fund supervision and ensure the safe operation of funds, and the important means to maintain the order of socialist market economy and prevent corruption from the source.
Budget unit bank account management. 200 1 the central and local governments have established the management system of bank accounts of budget units respectively. In recent years, the standardization and long-term effectiveness of bank account management in budget units have been basically realized by improving account management rules and regulations, standardizing account approval management, establishing account annual inspection management system, improving account management information system and strengthening daily supervision of accounts.
Special account management of financial funds. Financial accounts refer to financial accounts opened by financial departments at all levels in commercial banks and other financial institutions for accounting financial funds with special purposes. In order to strengthen the management and supervision of financial special accounts, the financial department has established a file management system and an annual reporting system for financial special accounts, and implemented dynamic management of various financial special accounts. At present, the standardized management of financial special accounts has been basically realized. First, improve the centralized treasury receipt and payment management system and improve the budget execution management mechanism. The second is to deepen the reform of the government procurement system and improve the government procurement management system. The third is to establish a treasury cash management system to improve the scientific level of financial management. The fourth is to promote the reform of government accounting and establish a government accounting management system.