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我国现行的财政国库支付制度是在传统体制下形成的,基本特征是预算单位多重设置账户、财政资金分散支付,这种运作方式已经不适应社会主义市场经济和公共财政的发展要求。建立以国库单一账户体系为基础的财政国库集中支付制度,是今后一个时期财政改革工作的重点。本文主要对财政国库集中支付制度进行了探讨。
The current treasury payment system in our country is formed under the traditional system. The basic feature is that multiple accounts are set up by the budgetary unit and the financial funds are distributed in a decentralized manner. This mode of operation has not met the requirements of the development of the socialist market economy and public finance. The establishment of a centralized treasury payment system based on a single treasury account system is the focus of fiscal reform in the coming period. This paper mainly discusses the fiscal treasury centralized payment system.