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财政部财库〔2014〕175号2014年10月28日各省、自治区、直辖市、计划单列市财政厅(局):自2001年我国实施国库集中收付制度改革以来,财政资金运行的机制发生了根本性变化,安全性、规范性和有效性显著提升。但近年来,一些地方财政部门国库资金管理存在以下不规范的问题:违规将国库资金转入财政专户虚列支出;用国库资金对外借款规模较大,清理回收不及时;未严格执行国务院和财政部关于规范财政专户管理的规定,该撤销的财政专户未及时撤销,该归
Ministry of Finance, Treasury [2014] No.175 October 28, 2014 Finance Bureau (Bureau) of Each Province, Autonomous Region, Municipality directly under the Central Government, and City under Specific Municipality: Since the implementation of the centralized treasury receipt and payment system reform in China in 2001, the mechanism for the operation of financial funds has taken place Fundamental changes, safety, normativity and effectiveness have been significantly improved. However, in recent years, the treasury fund management of some local finance departments has the following non-standard problems: the illegal transfer of treasury funds into the special account of the government; the large amount of treasury borrowings from the treasury fund and the time delay for liquidation and recovery; the failure to strictly implement the State Council and Ministry of Finance on regulating the management of special accounts, the withdrawal of financial accounts is not promptly withdrawn, the return