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国库集中支付制度改革是我国财政支出管理制度改革的重要内容,是我国建立公共财政框架的重要组成部分。实行国库集中支付,其实质就是将政府所有财政性资金集中在国库或国库指定的代理行开设的账户,同时所有财政支出均通过这一账户进行拨付,以进一步增强财政资金支出的透明度,提高财政资金使用效益。但是由于我国公共财政的改革毕竟才处于刚起步阶段,很多配套制度尚未建立,外部环境还不够完善,所以国库集中支付制度的推行也就不可能一蹴而就,在具体实施中还存在不少的困难与问题,需要我们认真加以研究和解决,以更好地推动财政国库管理制度改革的顺利进行,使财政更好地为构建社会主义和谐社会服务。
The treasury centralized payment system reform is an important part of the reform of China’s fiscal expenditure management system and an important part of our country’s establishment of a public financial framework. In essence, treasury treasury payment is made by concentrating all the government treasury funds in accounts set up by treasury or agency designated by the treasury and all the financial expenditures are appropriated through this account to further enhance the transparency of fiscal expenditures and improve the financial Use of funds efficiency. However, since the reform of public finance in our country is in its infancy after all, many supporting systems have not yet been established and the external environment is still not perfect. Therefore, the implementation of centralized treasury payment system can not be accomplished in one move. There are still many difficulties in the implementation We need to seriously study and solve the problems so as to better promote the smooth implementation of the reform of the treasury management system in the fiscal field so that finance can better serve the construction of a harmonious socialist society.