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国库支付制度就是把所有的财政资金全部存放在一个单一的账户里,这个账户由国库或者国库指定的代理行开设,财政上所有的支出都要从这一账户中进行集中支付的一种制度。这是我国财政管理体系的一个重大变革,是实行宏观调控增加监管力度的一次重要举措,给我国的事业单位的传统财务管理模式带来了很大的影响,可以有效地减少单位资金的闲置浪费以及库外沉淀,同时也存在一些不利因素。文章对此进行了探讨。
The treasury payment system is to deposit all the financial funds in a single account, which is opened by the treasury or agency designated by the treasury and a system in which all the financial expenditures are to be paid centrally from this account. This is a major change in the financial management system in our country. It is an important measure to increase macroeconomic regulation and control and exerts a great influence on the traditional financial management mode of our institutions. It can effectively reduce the idle waste of unit funds As well as the precipitation outside the library, but also there are some unfavorable factors. The article discusses this.