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我国进行国库集中收付的制度改革,这是在市场经济条件下建立公共财政的一种重要措施,它是一种有利于规范财政收支的行为,在源头上制止和预防了腐败。但这是一种全新的改革,这种改革在实际运作中没有现成的模式可循,需要不断探索创新。本文现结合如皋财政国库集中收付制度改革的实践,对此项改革的成效、其中还存在的问题和对策建议等方面进行深入分析。本文还列出其中改革的现状以及目前取得的成绩、目前还存在的问题以及针对这些问题提出相应的建议。
China’s reform of centralized treasury receipt and payment system is an important measure to establish public finance in a market economy. It is a kind of behavior that is conducive to standardizing fiscal revenues and expenditures, and stopping and preventing corruption at the source. However, this is a completely new type of reform. There is no ready-made model for such reform in practice, and we must constantly explore and innovate. Based on the practice of Rugao Treasury centralized receipt and payment system reform, this article analyzes the effectiveness of the reform, the existing problems and countermeasures and suggestions. The article also lists the current status of the reforms, the achievements made so far, the current problems and the corresponding suggestions on these issues.