论文部分内容阅读
建立国库单一帐户制度对于克服财政资金重复和分散开户弊端、划分财政资金与信贷资金的界限和提高预算收入和预算支出透明度等方面都有积极意义,但目前不论是宏观经济环境还是预算单位财务管理都不具备实施这种制度的条件,这项制度改革涉及方方面面,必须考虑我国预算单位分散、情况复杂、管理难度大、预算管理体制和行政管理体制尚未理顺、国库管理基础薄弱等情况,采取各项配套改革措施,进一步扩大试点工作,总结经验,强化管理,并在各方面条件成熟时有计划步骤地铺开。
The establishment of a single treasury account system is of positive significance in overcoming the drawbacks of repeated and scattered account opening up of treasury funds, dividing the boundaries between financial funds and credit funds, and improving the budget revenue and transparency of budget expenditures. At present, however, the macroeconomic environment or the budgetary unit financial management All have the conditions for the implementation of such a system. The reform of this system involves all aspects and must take into account the scattered decentralized units in our country, complex situations, difficult management, the unbalanced budget management system and administration system, and the weak foundation of the state treasury administration. Various supporting reform measures should be taken to further expand the pilot work, sum up experiences and strengthen management. When all conditions are ripe, there will be planned steps to be taken.