论文部分内容阅读
与传统财政资金层层支付的方式不同,国库集中支付方式是以国库单一账户为基础,将财政资金以直接支付或者财政授权支付的方式直接打入收款人或者收款单位的账户。而且,在以财政授权支付方式拨付财政资金时,一般也只限于小额开支。随着国库集中支付制度改革的深入,这种支付的优越性逐渐凸显。但是,由于国库集中支付方式涉及层面广、技术要求高、配套措施复杂等多方面的原因,在欣喜于改革成效的同时,必须加强对国库集中支付潜在风险的防范。
Different from the traditional way of payment of financial funds, centralized treasury payment is based on a single treasury account, the direct payment of financial funds or financial authorization to pay way directly into the payee or payee’s account. Moreover, in the case of financial funds disbursed by way of financially authorized payments, it is generally limited to small expenses. With the deepening reform of centralized treasury payment system, the superiority of such payment gradually highlights. However, due to the wide range of treasury centralized payment methods, the high technical requirements and the complex matching measures, it is necessary to strengthen the precautionary measures against the potentially concentrated treasury payment while rejoicing in the reform.