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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,其实质就是将政府所有财政性资金集中在开设的国库单一账户中,所有财政支出均通过单一账户进行拨付,从而增强了财政资金支出的透明度,提高了财政资金的使用效益,也从制度上防范了腐败现象的发生,但在具体实施过程中,存在的一些问题不容忽视,本文通过对宕昌县国库集中支付改革和运行情况的调查,分析国库集中支付改革中存在的问题及原因,提出完善国库集中支付改革的相关建议。
The reform of central treasury centralized payment system is an important part of the reform of China’s fiscal expenditure management system. In essence, all the fiscal funds of the government are concentrated in a single treasury opened account, and all the financial expenditures are appropriated through a single account, thereby enhancing the expenditure of financial funds The transparency of government funds and the efficiency of the use of fiscal funds have also prevented the occurrence of corruption in the system. However, some problems in the process of concrete implementation can not be ignored. In this paper, by focusing on the reform and operation of the treasury in Dangchang County To investigate and analyze the existing problems and reasons in the treasury centralized payment reform and put forward some suggestions to improve the treasury centralized payment reform.