论文部分内容阅读
我国的财政国库集中支付是指政府将所有财政资金划拨至人民银行或其他指定银行的国库账户上,若是各个事业单位需要支付款项或购买商品,则必须先向国库支付机构提出申请,经审核通过后再从账户上划拨给单位。这种制度使得政府的财政支出更透明、更高效,而事业单位作为这一制度的直接实施对象,其运营和实施的好坏将直接影响到财政国库集中支付制度。对此,将分别阐述事业单位的定义与财政国库管理制度的变迁,再分析事业单位的国库集中支付中存在的问题,最后针对问题提出解决的途径及办法。
The centralized payment of treasury in our country means that the government allocates all the fiscal funds to the treasury account of the People’s Bank of China or other designated banks. If all the institutions need to pay the money or purchase the goods, they must first apply to the treasury payment agencies and pass the examination and approval Then from the account allocated to the unit. This system makes the government’s financial expenditure more transparent and more efficient, and institutions as the direct implementation of this system object, the operation and implementation of the quality will directly affect the fiscal treasury centralized payment system. In this regard, we will elaborate on the definitions of public institutions and changes in the treasury management system, analyze the existing problems in centralized treasury payment in public institutions, and finally provide solutions to the problems.