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国库集中支付制度改革是我国加入世贸之后财政支出管理制度改革的又一措,是当前加强财政内控制度建设的重要手段,也是建立公共财政框架的重要组成部分。我国推行国库集中支付制度10多年来,取得了明显成效,进一步增强了财政资金支出的透明度,强化了内控管理,提高了财政资金效益。但是,在基层特别是县级,随着改革的深入,也出现了一些内控管理制度方面的薄弱之处,值得我们进一步探讨。笔者结合多年基层国库工作的实践对此加以阐述。
The treasury centralized payment system reform is another measure for the reform of the fiscal expenditure management system after China’s accession to the WTO. It is an important means of strengthening the construction of the financial internal control system and an important part of establishing the public financial framework. In the past 10 years since China implemented the centralized treasury payment system, tremendous achievements have been made, the transparency of fiscal expenditures has been further enhanced, the internal control has been strengthened and the financial capital efficiency has been enhanced. However, at the grassroots level, especially at the county level, with the deepening of the reform, some weaknesses in the internal control management system have also emerged, which deserves our further discussion. The author combines years of grassroots treasury work to elaborate on this.