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在当前我国财政国库管理制度较为完善、相关的金融服务网络也比较发达的条件下,财政授权方式下的现金支出管理仍是国库集中支付管理制度中较为薄弱的一个环节,预算执行中使用现金结算的现象仍比较普遍且数额较大。由于大额现金交易容易出现漏洞,如何有效减少现金支出,使支出行为低成本运行,对规范操作和预防腐败,具有重要的现实意义。
At present, under the condition that the financial treasury management system in our country is relatively perfect and the related financial service networks are more developed, the management of cash expenditures under the financial authorization is still a weak link in the treasury centralized payment management system. The budget implementation uses cash settlement The phenomenon is still relatively common and large amount. Due to the loopholes in large cash transactions, how to effectively reduce the cash expenditures and make the expenditures operate at a low cost have important practical significance in standardizing operations and preventing corruption.