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近年来,我国逐步完善财政管理体制,推行了部门预算改革、政府采购制度、国库集中收付制度改革、非税收入收缴制度改革等,这一系列举措确立了现代财政管理体制,适应了提高财政管理精细化的要求,有利于以现代化的国库集中支付信息系统为平台,创建并完善集事前、事中、事后监督为一体、外部监督与内部控制相结合、收入监管与支出监控并重的财政监督体系。
In recent years, China has gradually perfected its fiscal management system, implemented the departmental budget reform, the government procurement system, the reform of the treasury centralized payment system, and the reform of the non-tax revenue collection system. These measures have established a modern financial management system and adapted to improving the financial The requirements for fine management will be conducive to the establishment of a modern Treasury centralized payment information system as a platform to create and improve financial supervision that integrates ex ante, business and ex post supervision into one, external supervision and internal control, and revenue monitoring and expenditure monitoring system.