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实行国库集中支付制度对我国的经济具有极其重要的意义。实行国库集中支付制度可以保证财政资金效益最大化,减少了资金运作成本,加强了财政预算能力,有利于做出合理的财政管理,同时还有利于遏制腐败现象、加快了资金运作效率。然而目前我国的国库集中支付制度还存在着很大的问题,资金拨付环节繁琐,财政监督不到位,预算资金缺乏有效管理,无法如实反映财政资金使用情况。因此,必须健全资金管理制度,统一财政部门在国库的账户,允许多种支付方式并存以及保持部门支出管理权。
The implementation of centralized treasury payment system is of great importance to our economy. The implementation of centralized treasury payment system can ensure the maximization of financial capital efficiency, reduce the capital operation cost, strengthen the budgetary budget, help to make reasonable financial management, at the same time, it is also conducive to curbing corruption and speeding up capital operation efficiency. However, at present, there is still a big problem in China’s centralized treasury payment system. The disbursement of funds is tedious, the financial supervision is not in place, the budget funds are not effectively managed, and the use of fiscal funds can not be accurately reflected. Therefore, we must improve the fund management system, unify the accounts of treasury departments in the treasury, allow coexistence of various payment methods, and maintain the management of departmental expenditures.