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随着经济的发展和改革进程的不断深化,我国的行政体制改革也进入到了关键的时期。为了促进行政机构财务管理的科学化和规范化,加强对财政的监督管理,中央政府提出了国库集中支付的制度。近些年来,由于国库集中支付制度的推广,我国的一级预算单位的财务管理工作日趋规范,对财务管理的监督工作也得到加强,违反法纪现象的发生率呈现逐年下降的趋势。然而,我国基层预算单位的财务管理工作却暴露出一些问题,这值得我们深思。
With the economic development and the continuous deepening of the reform process, our country’s administrative system reform has also entered a crucial period. In order to promote the scientific and standardized financial management of the administrative institutions and to strengthen the supervision and administration of the finance, the central government has put forward the system of centralized treasury payment. In recent years, due to the promotion of central treasury centralized payment system, the financial management work of the first-level budgetary units in China has become more and more standardized and the supervision over financial management has also been strengthened. The incidence of violations of law and discipline has been declining year by year. However, the financial management work of grassroots budget units in our country exposes some problems which deserve our deep consideration.