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随着我国社会主义市场经济的发展和公共财政体制的建立,完善国库集中支付制度日渐迫切,国库集中支付制度是财政支出管理制度的一个重要部分,因此它的完善对于财政支出管理优化有着不可替代的作用,那么什么是国库集中支付呢?国库集中支付实际上就是指把政府所拥有的全部的财政性资金存于国库,或者是国库所制定的银行开设的帐户中,如果有需要,即可以从中拨付,通过这种方式,一方面有助于提高财政资金使用效益,另一方面也使财政资金支出更具透明性。
With the development of socialist market economy and the establishment of public finance system in our country, perfecting the treasury centralized payment system becomes more and more urgent. The treasury centralized payment system is an important part of the financial expenditure management system. Therefore, its perfection is irreplaceable for the optimization of financial expenditure management , Then what is the centralized treasury payment? Treasury centralized payment actually refers to the government owned all the financial funds deposited in the treasury, or the treasury established by the bank to open an account, if necessary, that is, From this allocation, in this way, on the one hand helps to improve the efficiency of the use of financial resources, on the other hand also makes the financial expenditure more transparent.