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自2001年我国实施国库集中收付制度改革以来,财政资金运行的机制发生了根本性变化,安全性、规范性和有效性显著提升。但近年来,一些地方财政部门国库资金管理存在以下不规范的问题:违规将国库资金转入财政专户虚列支出;用国库资金对外借款规模较大,清理回收不及时;未严格执行国务院和财政部关于规范财政专户管理的规定,该撤销的财政专户末及时撤
Since the reform of centralized treasury receipt and payment system in our country was implemented in 2001, the mechanism of operation of fiscal funds has undergone fundamental changes and the safety, normativity and effectiveness have been significantly improved. However, in recent years, the treasury fund management of some local finance departments has the following non-standard problems: the illegal transfer of treasury funds into the special account of the government; the large amount of treasury borrowings from the treasury fund and the time delay for liquidation and recovery; the failure to strictly implement the State Council and Ministry of Finance on the regulation of financial accounts management requirements, the revocation of the financial special account timely withdrawal