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财政国库集中收付制度改革推行10多年来,取消了征收机关和预算单位设立的多重账户,很大程度解决了财政资金大量游留在国库之外和收支效率不高等问题,成效巨大。但从改革的目标和原则来看,仍有许多问题需要解决,如当前财政专户问题(本文以非税收入专户和专项资金预拨专户为例),就是阻碍深化国库集中收付制度改革的突出问题,亟待改进。一、两类财政专户基本情况(一)非税收入专户及其资金状况。非税收入专户包括财政部门以
Over the past 10 years since the implementation of the centralized treasury receipt and payment system in the treasury, the cancellation of multiple accounts set up by levying institutions and budget units has largely solved such problems as the large amount of treasury funds left outside the treasuries and the low revenue and expenditure efficiency, and achieved tremendous results. However, judging from the objectives and principles of the reform, many problems still need to be solved. For instance, the current special financial account issue (for example, the non-tax special account and the special funds prearranged special account as an example) is an obstacle to deepening the centralized treasury collection and payment system The outstanding problems of reform need to be improved urgently. First, the basic situation of two types of financial accounts (A) non-tax revenue accounts and their funding status. Non-tax revenue accounts include the financial sector