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国库集中支付制度的实质在于财政(国库)部门对财政性支出从预算分配到资金拨付、资金使用、银行清算直至资金到达商品和劳务供应者帐户全过程均通过国库单一帐户实行集中统一处理,实时监控。目前,我国部分省市及几个有代表性的中央部门已率先实施国库集中支付改革,在此基础上还在不断扩大国库集中支付改革的范围,但总的来说,离全面推行国库集中支付制度还有相当大的差距。
The essence of treasury centralized payment system lies in that the treasury (treasury) department performs centralized and unified treatment of fiscal expenditures from budget allocation to fund disbursement, fund use and bank liquidation until the funds reach the accounts of goods and service providers, monitor. At present, some provinces and cities in our country and several representative central departments have taken the lead in implementing the treasury centralized payment reform. On the basis of this, the scope of Treasury centralized payment reform has been continuously expanded. However, on the whole, from the full implementation of treasury centralized payment The system still has a considerable gap.