财政国库集中支付改革是按照市场经济体制下公共财政的发展要求,借鉴国际通行做法和成功经验,结合我国具体国情,建立和完善以财政国库单一账户体系为基础,各预算单位在该账户下设立分类账户进行集中管理。财政支出实行财政直接支付或授权预算单位支付,通过代理银行将款项支付到商品或劳务供应者或用款单位。虽然不改变各部门、各单位的支出权限,但其作用在于建立起预算执行的监督管理机制,随时掌握每笔资金的最终去向,从根本上杜绝在预算执行中的克 The fiscal treasury centralized payment reform is based on the requirements of the development of public finance under the market economy system, draws on international practices and successful experiences, and combines with the specific national conditions of our country to establish and perfect the single treasury account system as the basis for the fiscal treasury and establish the budget units under the account Classified accounts for centralized management. Financial expenditures shall be directly paid by the government or authorized by the budgetary unit to be paid to the goods or service providers or money suppliers through the correspondent bank. Although it does not change the expenditure authority of various departments and units, its role lies in establishing a supervision and management mechanism for budget execution, keeping track of the ultimate destination of each fund and fundamentally putting an end to the g