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随着财政法治建设的逐步深化,完善国库管理立法应当被提到议事日程。我国国库管理立法应当更新传统的理论,明确区分国库、公库、金库等基本概念,意识到国库对于地方政府财政自主之重要性,同时对现代财政国库的职能应有全面的认识。在制度设计上,应当融多种体制于一体,以委托代理制与银行存款制相结合,并逐步走向现金管理制的复合型国库管理体制,同时进一步改革国库集中支付制度。制定《中华人民共和国国库法》,以立法的形式明确国库的地位、职责、权限以及国库监督的手段。
With the gradual deepening of the construction of the fiscal and legal system, perfecting the treasury management legislation should be put on the agenda. The treasury management legislation in our country should update the traditional theory and make a clear distinction between the basic concepts of the state treasury, the public treasury and the treasury, and realize the importance of treasuries in the financial autonomy of local governments. At the same time, we should have a comprehensive understanding of the functions of the treasury of modern treasury. In terms of system design, a variety of systems should be integrated into one system, a combination of a principal-agent system and a bank deposit system, and a gradual move toward a composite treasury management system for cash management and a further reform of the treasury centralized payment system. The State Treasury Law of the People’s Republic of China was enacted to clarify the status, duties and powers of the treasury and the means of treasury supervision by means of legislation.