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现行财政性资金缴库和拨付方式,是通过征收机关和预算单位设立多重账户分散进行的。随着社会主义市场经济体制下公共财政的建立和发展,这种在传统体制下形成的运作方式已暴露出许多弊端:重复和分散设置账户,财政收支活动透明度不高,财政收支信息反馈迟缓;财政收入入库时间延滞,收入退库不规范,大量资金滞留在预算单位,降低了使用效率;财政资金使用缺乏事前监督,截留、挤占、挪用等问题时有发生。因此,必须改革现行国库管理制度,逐步建立以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度,确保财政支出严格按预算执行,增加财政支出透明度,提高财政资金运行效率,更好地发挥财政在宏观调控中的作用。根
The existing methods of collecting and appropriating financial funds are distributed through multiple accounts collection agencies and budget units. With the establishment and development of public finance under the socialist market economic system, this mode of operation formed under the traditional system has exposed many drawbacks: repeated and scattered accounts, poor transparency in revenue and expenditure, feedback on financial revenue and expenditure Slow; fiscal revenue storage delays, non-standard revenue collection, a large number of funds stranded in the budget unit, reducing the efficiency of the use of funds; the lack of prior supervision, interception, occupation, misappropriation and other issues have occurred. Therefore, it is necessary to reform the existing treasury management system and gradually establish a treasury management system based on a single treasury account system, with treasury centralized collection and payment as the main form of treasury management to ensure that financial expenditures are implemented strictly in accordance with the budget and increase the transparency of fiscal expenditures Operational efficiency of financial funds and better play the role of finance in macroeconomic regulation and control. root