丽江市国库集中支付“621”模式改革实践研究

Research on the Reform Practice of the “621” Mode of Centralized Treasury Payment in Lijiang City

摘要

国库集中支付制度改革是构建现代财政制度的核心支柱，对优化财政资源配置效率、强化财政资金全过程监管、从源头上遏制腐败行为具有重要意义。本文以云南省丽江市国库集中支付改革的创新实践为研究对象，系统剖析其“621”模式的核心架构、运行机制及实际应用成效。该模式通过构建“一个中心、两个原则、三个机制、四个坚持、五个保障、六个阶段”的系统性改革框架，实现了财政资金从预算编制、指标分配、资金拨付到会计核算的全链条闭环监管，有效破解了传统财政管理中的诸多难题，显著提升了财政管理的规范化、透明化和高效化水平，其改革经验为全国其他地区深化国库集中支付改革提供了可复制、可推广的实践范例。

Abstract

The reform of the centralized treasury payment system serves as a cornerstone in establishing a modern fiscal framework, playing a pivotal role in optimizing fiscal resource allocation efficiency, strengthening end-to-end supervision of fiscal funds, and curbing corruption at its source. This study examines the innovative practices of Lijiang City’s treasury payment reform in Yunnan Province, systematically analyzing the core architecture, operational mechanisms, and practical outcomes of its “621” model. By establishing a systematic reform framework encompassing “one center, two principles, three mechanisms, four commitments, five safeguards, and six phases,” the model achieves comprehensive closed-loop supervision throughout the entire fiscal fund lifecycle-from budget preparation and indicator allocation to fund disbursement and accounting. This approach effectively addresses numerous challenges in traditional fiscal management, significantly enhancing the standardization, transparency, and efficiency of fiscal governance. The reform experience provides replicable and scalable practical models for deepening treasury payment reforms in other regions across China.

关键词

国库集中支付 / 会计集中核算 / 621模式 / 财政管理创新 / 丽江市

Key words

Treasury Centralized Payment / Accounting Centralized Accounting / 621 Model / Financial Management Innovation / Lijiang City

参考文献

[1] 丽江市财政局. 丽江市国库集中支付改革创新路径研究报告[R]. 2023.

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