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随着我国经济的快速发展,各项财政制度都在不断改革和完善。自改革开放以来,我国已经构建了比较完善的公共财政管理体系,国库集中支付制度便是公共财政管理体系中的一项重要内容。国务院第九十五次办公会议指出,在十二五期间开始实行以国库单一账户体系为基础,以国库集中支付为主要形式的财政国库管理制度。但是国库集中支付制度是一种新制度,还不太完善,仍然存在很多问题。本文主要是根据推行国库集中支付制度中存在的问题,进而分析加强其改革的相关策略及建议。
With the rapid economic development in our country, various financial systems are constantly being reformed and perfected. Since the reform and opening up, our country has constructed a relatively perfect public financial management system, and the treasury centralized payment system is an important part of the public financial management system. The 95th meeting of the State Council pointed out that during the period of the 12th Five-Year Plan, the state treasury management system based on the single treasury account system with centralized treasury payment as its main form will be implemented. However, the treasury centralized payment system is a new system, which is still not perfect, and many problems still exist. This article is mainly based on the implementation of centralized treasury payment system in the existing problems, and then analyze and strengthen the reform of the relevant strategies and recommendations.