论文部分内容阅读
我国国库制度的现状 建国以来,我国国库制度一直实行委托国库制。原则上一级财政设立一级国库,由中国人民银行经理国库业务。在不设立中国人民银行机构的地方,国库业务由人民银行委托当地专业银行办理。《国家金库条例》及其实施细则对国库的组织机构、职责权限、会计核算方法、预算收入报解程序等方面作了明确规定。现行国库支付制度基本上是沿用计划经济体制下形成的分散支付制,就是将预算确定的各预算单位年度支出总额,按期、按计划拨付到各预算单位在银行开立的账户。 这种委托国库制和分散支付制度在计划经济条件下,对国家财政体制的正常运行起过积极作用。随着社会主义市场经济体制的建立,这种制度也暴露出
Since the founding of the state treasury system in our country, China’s treasury system has been entrusted with the treasury system. In principle, a level of treasury set up a treasury by the People’s Bank of China treasury business manager. Where no institution of the People’s Bank of China is established, the treasury business shall be entrusted by the PBC to local specialized banks. The “National Treasury Ordinance” and its implementing rules make clear provisions on the organization of treasuries, responsibilities and powers, accounting methods, and procedures for announcing budget revenues. The current treasury payment system basically follows the decentralized payment system formed under the planned economic system by allocating the total annual expenditures of each budgetary unit determined by the budget to the accounts opened by banks in each budgetary unit on schedule and on schedule. This system of entrusted treasury and decentralized payment has played a positive role in the normal operation of the national financial system under the conditions of a planned economy. With the establishment of a socialist market economic system, such a system is also exposed