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我国现行的财政国库支付系统的基本特征是财政资金分散支付、预算单位多重设置账户,这种运行模式已经不能适应公共财政和社会主义市场经济的发展要求。财政国库集中支付改革是财政支出改革的主要内容,建立以国库单一账户体系为基础的财政国库集中支付体系,是目前财政改革工作重点。本文主要探讨分析了财政国库集中支付系统的现实意义、存在的问题,并提出设计意见。
The basic feature of the current treasury payment system in our country is the decentralized payment of fiscal funds and the multiple budget accounts of the budget units. This mode of operation can no longer meet the requirements of public finance and the development of a socialist market economy. Fiscal treasury centralized payment reform is the main content of the fiscal expenditure reform. Establishing a centralized treasury payment system based on a single treasury account system is the focus of the current fiscal reform. This article mainly discusses the practical significance and existing problems of centralized treasury payment system of treasury, and puts forward the design opinions.