摘 要国库集中支付制度改革, 是我国财政国库管理制度的一项历史性重大变革，对于加强财政管理监督，提高财政资金使用效益，增强财政在宏观调控中的作用，具有极其重要的意义。宁夏回族自治区从2003年起首先在自治区本级推行国库集中支付制度改革，至今已历时8年，国库集中支付制度已经在全区全面推行。改革取得了一定成效，但也存在着诸多问题和困难，怎样在巩固改革成效的基础上，继续深化，做好下一阶段工作，这是一个值得研究的课题。本文从理论和实践两方面入手，紧紧围绕国库集中支付制度改革展开研究。首先，从改革背景出发，论述研究的目的、意义和方法，并综述国内外的有关文献研究。接下来，以改革应遵循的相关理论基础为切入点，通过对公共财政理论、委托—代理理论、制度变迁理论等的论述，阐述了国库集中支付制度的原理。在此基础上，本文对宁夏回族自治区国库集中支付制度改革进行了深入研究，论述了改革的基本情况，总结出改革所取得的具体成效，同时指出当前仍存在的问题并结合相关理论分析其成因。最后，立足实际，从深化部门预算改革、完善国库单一账户体系、完善财政国库管理信息化建设、健全国库集中支付制度法规体系、加快财税库银横向联网建设、深化公务卡制度改革、推行国库现金管理、实行国库动态监控等方面提出了进一步深化宁夏国库集中支付制度改革的政策建议。关键词:财政；国库集中支付制度；改革；宁夏

Abstract The implementation of the treasury centralized payment system is a very important reformatory way of state treasury. It is essential to ensure the efficient use of public funds, enforce government finance management and improve its role in macroeconomic management. After more than eight years’ effort, the reform of the treasury centralized payment system in Ningxia has achieved some noticeable results. However, there are still some problems during implementation. How to consolidate the reforms on the basis of results,deepening, the next phase of work, this is a worthy subject of study.With the combination between the theory and practice, the paper focuses on the future development of the treasury centralized payment system. First, the aim, significance and the method of the research will be displayed through summarizing current research on the treasury concentrated payment system. Second, by utilizing the public finance theory, Principal-Agent theory and the theory of institutional change, the paper elaborates the principle of the treasury centralized payment system. The paper then carries out a research into the general situation of the treasury centralized payment system in Ningxia Hui Autonomous Region. Specifically, by utilizing the above theories, the paper analyses some major problems and their causes during reform. Finally, based on the above analysis, the paper makes some suggestions, including Improve legal system for a centralized treasury payment system, deepening the reform of department budget, improve the treasury single account system, improve the financial and treasury management informationization construction, accelerating the construction of tax silver horizontal networking, deepening the reform of official card system, implementation of the state treasury cash management, treasury dynamic monitoring to further deepening the reform of the treasury concentrated payment system in Ningxia Hui Autonomous Region.Keyword: Finance，Treasury centralized payment system，Reform，Ningxia