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我国现行的国库制度是国库集中收付制度。在此之前,我国传统的国库收支制度是在计划经济时期形成的收支分散管理制度。从21世纪初期成立财政部国库司开始,我国就走上了探究国库集中收付制度的道路。虽然我国在集中收支制度上已经有了很显著的成果,但在社会主义市场经济的新形势下,国库集中收付制度仍是我国财政改革的重点。从宏观经济角度来看,中央银行是构成我国宏观调控部门的一个重要部分,是金融宏观调控的主控人。所以在对央行的学习中我们不能忽视银行的这一重要作用——经理国库,自然对与这一重要职能密切相关的国库集中收支制度的改革做一些必要的研究是十分必要的了。本文主要从中央银行角度出发对我国国库集中收支制度给出一些看法。
The current treasury system in our country is the treasury centralized payment system. Prior to this, the traditional revenue and expenditure of the state treasury in our country was a decentralized revenue and expenditure management system formed during the planned economy. Starting from the establishment of Treasury Department Treasury Department in the early 21st century, our country embarked on the road of exploring the treasury centralized payment system. Although China has made remarkable achievements in the centralized revenue and expenditure system, under the new situation of the socialist market economy, the centralized treasury collection and payment system remains the focus of China’s fiscal reform. From a macroeconomic point of view, the central bank constitutes an important part of China’s macro-control sector and is the master of financial macro-control. Therefore, we can not neglect this important role of the bank in the study of the Central Bank - it is necessary for the manager treasury to make some necessary studies on the reform of the treasury centralized revenue and expenditure system that is closely related to this important function. This paper mainly gives some opinions on the central revenue and expenditure system of our country from the perspective of the central bank.