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随着新预算法下国库集中支付制度的陆续推行,国库资金的使用效率、预算资金的监控方面均取得了显著进步。国库集中支付制度是我国财务制度与国际接轨、经济发展和社会进步的必然产物,它直接推动了国有资金的使用效益最大化。但是实践经验显示,其也存在一些不足,例如,部分业务财务处理困难、基层单位业务人员复杂等。只有很好的解决存在的诸多问题,国库集中支付制度才能得到进一步的落实。鉴于此,本文试图基于新预算法下国库集中支付制度的基础性阐释,着重梳理其对基层单位财务的积极与消极影响,并提出发扬积极效应、抑制消极效应的策略。期望本文的结论对基层单位更好的落实国库支付制度有所启示。
With the continuous implementation of centralized treasury payment system under the new budget law, significant improvements have been made in the use efficiency of treasury funds and the monitoring of budget funds. The treasury centralized payment system is an inevitable outcome of China’s financial system being in line with international standards, economic development and social progress. It has directly promoted the maximization of the use efficiency of state-owned funds. However, practical experience shows that there are also some shortcomings. For example, some of the businesses are difficult to handle in financial terms and complicated in the grassroots units. Only a good solution to many existing problems, centralized treasury payment system can be further implemented. In view of this, this paper tries to sort out its positive and negative impact on the financial affairs of grassroots units based on the basic explanation of centralized treasury payment system under the new budget law, and puts forward the strategy of carrying forward the positive effect and restrain the negative effect. It is hoped that the conclusion of this paper will give some inspiration to the grassroots units to better implement the treasury payment system.