国库集中收付的范围 在西方国家,单一国库制度的历史同政府预算制度的历史几乎同时起步,并且被视为政府预算制度的一个当然的组成部分。事实上,在公共支出体制框架下,国库集中收付也是围绕预算的执行建立的,根本目的是通过财政资金这个通道内的运转,使预算内容得到准确的执行。应该说,预算的内容,也就是国库集中收付的范围。当前,由于我国公共支出改革的不同步性,造成在实际操作中,这个问题成为影响国库集中收付制度建 The scope of Treasury centralized collection and payment In western countries, the history of the single treasury system started almost simultaneously with the history of the government budget system and was considered as a natural part of the government budget system. In fact, within the framework of the public expenditure system, centralized treasury collection and payment is also built around the implementation of the budget. The fundamental purpose is to get the budget content accurately implemented through the operation of the fiscal fund. It should be said that the content of the budget, that is, the scope of Treasury centralized payment. At present, due to the unsynchronized reform of public expenditure in our country, this problem has become a problem that affects the centralized treasury receipt and payment system in actual operation