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从2001年开始,我国开始实施国库集中支付制度的改革,对于国库单一账户提出了明确的改革方向,有助于推动财政性资金通过人民银行转入系统,从人民银行国库单一账户直接拨款至用款单位或者收款人的变革模式的实行,但是乡镇实行国库集中支付制度由于经验不足,在实际的操作过程中存在着诸多问题,包括业务流程不规范、年终结转难以及风险防范难等,因而只有不断完善乡镇集中支付制度才能切实保障财政资金的安全。
Starting from 2001, China began to implement the reform of treasury centralized payment system, and proposed a clear reform direction for the treasury single account, which helped to push the fiscal funds into the system through the People’s Bank of China. From the direct allocation of a single account in the treasury of the People’s Bank of China However, due to lack of experience, there are many problems in the actual operation of the treasury centralized payment system in villages and towns, including the non-standard business processes, the difficult year-end carry-over and the risk prevention. Therefore, only by constantly improving the centralized payment system in towns and villages can the security of financial funds be effectively guaranteed.