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本世纪初,我国开始实施财政国库管理制度改革,建立以国库单一账户体系为基础,以国库集中支付为主要形式的现代国库管理制度。经过十多年的持续推进,我国的预算执行管理机制发生了根本性变化,国库集中支付制度改革基本实现对县级以上预算单位和有条件的乡级预算单位的覆盖,成为财政财务管理运行的基础和重要保障。财政报告体系和财政、财务信息完整性和透明度得到强化,国债和地方政府债券发行以及国库现金管理逐步走向依托市场配置,财政资金管理
At the beginning of this century, China began to implement the reform of treasury treasury management system and set up a modern treasury management system based on a single treasury account system with treasury centralized payment as the main form. After more than a decade of continuous progress, fundamental changes have taken place in our country’s budget execution and management mechanism. The reform of the centralized treasury payment system basically covers the budget units above the county level and the qualified township budget units, and becomes the financial and financial management system Fundamentals and important guarantees. The financial reporting system and the integrity and transparency of financial and financial information have been strengthened. The issuance of treasury bonds and local government bonds and the treasury cash management have been gradually relying on market allocation and fiscal fund management