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就我国目前市场经济的发展情况而言,实行财政国库集中支付制度,是市场经济发展得以发展的首要前提,是我国财政支出管理制度的重要内容,是深化财政体制和完善财政管理的重要措施,同时也是建立我国公共财政框架的重要组成部分。实行国库集中支付,实则就是建立一个集中的政府性资金存库或者国库资金指定的代理账户,使政府的所有财政支出都通过这一账户分拨出去,从而提高财政支出的透明度,强化国家对财政支出的监督与管理,确保资金的安全与使用效率。但是随着我国社会主义现代化的不断发展与市场经济体系的不断强化,财政国库的集中支付也需要不断的探究、改进与完善。此文则主要结合我国市场经济的发展与改革的深入,正确分析财政国库集中支付中所存在的问题,并给予相应的对策与改革方法。
As far as China’s current market economy is concerned, implementing centralized fiscal treasury payment system is the most important precondition for the development of market economy. It is an important part of China’s fiscal expenditure management system and an important measure to deepen the financial system and improve financial management. It is also an important part of establishing a public financial framework in our country. The implementation of centralized treasury payment, but in fact it is to establish a centralized government funds or treasury funds designated proxy account, so that all government expenditures are allocated through this account out, so as to enhance the transparency of fiscal spending and strengthen national Supervision and management of financial expenditures to ensure the safety and efficiency of funds. However, with the continuous development of China’s socialist modernization and the continuous strengthening of the market economy, the centralized payment of the treasury treasury needs constant exploration, improvement and perfection. This article is mainly based on the development of China’s market economy and the deepening of reform, a correct analysis of the central bank treasury payment problems, and give the appropriate countermeasures and reform methods.