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国库集中支付制度已在县级广泛运行,与中央、省级财政不同,县级支付规模小、项目少、层次简单、业务量不大。县级支付的这种特点,要求与之相适应的国库集中支付制度,所以,在实施县级国库集中支付时,应当积极创新。笔者认为,将中央、省级目前实行的财政直接支付、授权支付模式应用到县级,不仅很麻烦,而且控制支付的力度差。而在县级实行财政直接支付和备用金制度的做法,有较强的可操作性,对加强支出管理也很有效。以山东省沂水县为例,谈一点看法。
Centralized treasury payment system has been widely run at the county level, with the central and provincial finance is different from the small-scale payment of the county, less projects, simple hierarchy, the business volume is not large. Such a feature of county-level payment requires a centralized treasury payment system that is compatible with it. Therefore, innovation should be actively pursued in the centralized payment of treasury at the county level. The author believes that the current central and provincial fiscal direct payment, authorized payment model applied to the county level, not only very troublesome, but also to control the payment of poor. However, the practice of implementing the direct financial payment and reserve fund system at the county level has strong operability and is also very effective in strengthening expenditure management. In Yishui County, Shandong Province, for example, to talk about that view.