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实行国库集中支付制度改革,就是建立国库单一账户体系,将所有财政性资金纳入国库单一帐户体系管理,收入直接缴入国库或财政专户,支出通过国库单一账户体系直接支付到商品和劳务供应者或用款单位。这是一种对财政资金实行集中收缴和支付的管理制度,也称国库集中支付制度。2001年2月国务院通过了《财政国库管理制度改革方案》,中央、省、市地各级财政部门陆续推行了此项改革,但在县级推行改革时遇到了不同程度的阻力。
The implementation of treasury centralized payment system reform is the establishment of a single treasury account system, all the fiscal funds into a single Treasury account system management, income directly into the Treasury or financial accounts, expenditures through the Treasury Single Account System to pay directly to goods and service providers Or money unit. This is a management system for centralized collection and payment of financial funds, also known as centralized treasury payment system. In February 2001, the State Council passed the “Reform Program for the Treasury Treasury Management System”, and the financial departments at all levels under the central, provincial and municipal governments carried out the reform one after another. However, they encountered varying degrees of resistance when implementing the reforms at the county level.