论文部分内容阅读
经过十多年的改革实践,国库集中支付改革基本覆盖到全国各市县,成为财政财务管理的核心基础性制度。但作为我国现行财政管理体制中最底层的乡镇财政,集中支付改革进度却相对缓慢。2014年,随着财政部下发《关于乡镇国库集中支付制度改革的指导意见》各地陆续贯彻执行,辖区内部分乡镇积极探索国库集中支付改革,努力推行乡镇财政科学化、精细化管理,缩短了财政资金管理链条,取得了积极的成效,但也发现存在一些问题。
After more than 10 years of reform and practice, treasury centralized payment reform has basically covered all the cities and counties in the country and became the core basic system of financial and financial management. However, as the lowest level of township finance in the current fiscal management system in our country, the progress of centralized payment reform is relatively slow. In 2014, with the promulgation of the “Guiding Opinions on the Guiding Opinions on the Reform of Centralized Treasury Payment System in Towns and Villages” issued by the Ministry of Finance, some villages and towns in their jurisdiction actively explored centralized treasury payment reform in the treasury and made efforts to promote the scientific and meticulous management of township treasury and shorten the financial Funds management chain, has achieved positive results, but also found that there are some problems.