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当前我国政府正在大力推进财政体制改革,国库财政收支管理制度是财政体制的重要组成部分,是财政体制改革的重点。与省、市级相比,县级财政具有一定的特殊性。由于各个县区经济发展水平存在差异,因而在县级财政国库管理制度改革中必然会出现一些特殊问题。本文主要阐述了县级财政国库管理制度改革的特殊性,探讨了相关的制度改革意义,探究了县级财政国库管理制度改革面临的主要问题,并提出具体的对策,旨在确保改革顺利进行。
At present, our government is vigorously promoting the reform of the financial system. The treasury fiscal revenue and expenditure management system is an important part of the financial system and the focus of the financial system reform. Compared with the provincial and municipal levels, the county-level finance has its own particularity. Due to the differences in the level of economic development in all counties and districts, certain special problems inevitably arise in the reform of the treasury management system at the county level. This article mainly elaborates the peculiarity of the reform of the treasury management system at the county level, probes into the significance of the relevant system reform, probes into the major problems that the reform of the treasury management system at the county level faces, and proposes concrete countermeasures to ensure the smooth progress of the reform.