论文部分内容阅读
实行国库集中支付,是建立公共财政制度重要内容。国库集中收付制度改革实现了财政资金的集中管理和统筹使用,增强了政府的宏观调控能力;改革简化了财政资金拨付、周转环节,解决了过去财政资金层层拨付多环节滞留、甚至非法挪用的问题,提高了资金的拨付、使用效率;改革使财政资金的运作更加公开、透明、规范,实现了财政资金的事前、事中、事后全过程监督,有效地预防了腐败行为。
The implementation of centralized treasury payment is an important part of establishing a public financial system. The reform of centralized treasury receipt and payment system has realized centralized management and overall utilization of fiscal funds and enhanced the government’s ability to regulate and control the macroeconomics. The reform has simplified the procedures for appropriation and turnover of fiscal funds and solved the problem of misappropriation and misappropriation of funds in various levels in the past. So as to raise funds allocation and utilization efficiency. The reform made the operation of fiscal funds more open, transparent and standardized, and realized the supervision before, during and after the financial funds so as to effectively prevent corrupt behavior.