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国库集中支付是解决我国现行的财政资金分散支付制度弊端的一项改革措施 ,但公路预算单位除了要履行一般行政主管部门的管理职责外 ,还担负着公路建设和养护的艰巨任务 ,而且路网建设、养护、管理具有统筹兼顾、合理安排的客观要求 ,如果采用面上统一的集中支付方式 ,必然会造成公路事业的地域分割 ,影响公路行业在国民经济中可持续发展。本文通过分析公路预算单位资金管理的特征后 ,建议我国交通预算单位采用财政授权支付方式。
Centralized treasury payment is a reform measure to solve the drawbacks of the current decentralized payment system of fiscal funds in our country. However, in addition to carrying out the management responsibilities of the general administrative departments, the highway budgetary units also shoulder the arduous task of road construction and maintenance. Constructing, maintaining and managing the objective requirements of taking all factors into consideration and making reasonable arrangements will inevitably result in the geographical division of the highway business and the sustainable development of the highway industry in the national economy if a unified centralized payment method is adopted. After analyzing the characteristics of highway budget unit’s fund management, this paper suggests that our country’s traffic budget unit should adopt the financial authorization payment method.