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我国目前进行的国库集中支付制度改革是财政资金拨付、使用方式的一次根本性变革。通过建立和完善国库单一账户体系,做到对资金分配、资金拨付、资金使用、银行清算,资金到达全过程监控,既解决了财政资金拨付环节过多的问题,又提高了财政资金的使用效率;既从制度上逐步解决了财政资金被截留、挤占、挪用等问题,又规范了各单位的支出行为。国库集中支付制度是政府支出管理的重要手段,是公共财政建设的重要内容。
At present, the treasury centralized payment system reform carried out in our country is a fundamental change in the allocation and use of financial funds. Through the establishment and improvement of the treasury single account system, monitoring and monitoring the entire process of fund allocation, fund appropriation, fund utilization, bank liquidation and capital arrival have not only solved the problem of excessive allocation of financial funds but also increased the efficiency of the use of fiscal funds ; Both from the system to gradually solve the financial funds were intercepted, crowded, misappropriation and other issues, but also standardize the expenditure behavior of various units. Treasury centralized payment system is an important means of government expenditure management, an important part of public finance.