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一、设立国库单一账户,实行国库集中支付的意义 1.有利于国库存款统一调度,降低财政资金运行成本,提高资金使用效率。实行国库集中支付以后,可以有效解决过去财政资金多环节拨付和多户头存放问题。预算单位的资金全部集中在国库中,预算支出所需资金由财政账户直接拨付,减少了中间环节,使预算资金到位及时,从而有效降低资金划拨支付成本,提高了预算资金的使用效率。同时也改变了资金由预算单位层层下拨,环节多,在途时间长,支付程序繁琐,工作效率低下的局面。
First, the establishment of a single treasury account, the implementation of treasury centralized payment of significance 1 is conducive to the unified scheduling of national treasury deposits, reduce operating costs of financial resources and improve the efficiency of the use of funds. After the centralized treasury payment is implemented, the problems of multi-section disbursement of financial funds and multi-bank deposits in the past can be effectively solved. All the funds of the budgetary unit are concentrated in the treasury. The funds required for budgetary expenditures are directly appropriated from the financial accounts, reducing the intermediate links and making the budget funds in place in a timely manner, so as to effectively reduce the payment costs of funds and improve the utilization efficiency of the budget funds. At the same time, it has also changed the situation that funds are allocated at various levels by budget units, with many links, long transit times, cumbersome payment procedures and inefficient work.