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一、财政国库管理制度改革的基本内容按照社会主义市场经济体制下公共财政的发展要求,借鉴国际通行做法和成功经验,建立和完善以国库单一账产体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度,是进一步加强财政监督,提高财政资金使用效益,从制度上防范腐败现象的改革措施。财政国库管理制度改革的基本内容是,建立国库单一账户体系,所有财政性资金都纳入国库单一账户体系管理,收入直接缴入国库或财政专户,支出通过国库单一账户体系支付到商品和劳务供应者或用款单位。即以国库单一账户体系为基础,以健全的财政支付信息系统和银行间实时清算系统为依
I. Basic Contents of the Reform of the Treasury Management System According to the requirements of the development of public finance under the socialist market economy system and by reference to international practices and successful experiences, the establishment and improvement of the Treasury’s single account system is based on the principle of centralized treasury collection As the main form of financial treasury management system, is to further strengthen financial supervision, improve the efficiency of the use of financial resources, institutional reform to prevent corruption. The basic content of the reform of the treasury management system of the state treasury is to establish a single treasury account system. All treasury funds are included in the Treasury’s single-account system. The revenue is paid directly to the Treasury or financial special accounts. Expenditure is paid to the treasury and labor supply through the Treasury Single Account System Or the use of units. That is, based on the single treasury account system, a sound financial payment information system and interbank real-time clearing system