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国库集中支付又称国库单一账户制度,是指将政府所有的预算内和预算外的财政性资金都集中在国库或者国库制定的代理银行开设账户,所有预算内和预算外的财政支出都通过这一账户拨付。这样就有效地改进了现行的财政资金层层拨付的相关程序,建立起国库的单一账户体系。实施国库集中支付制度是财政管理制度改革的一个重要组成部分,但是国库集中支付涉及多个单位,包括人民银行、商业银行以及预算单位等,技术要求比较高,政策性较强。我们在正视财政管理制度改革的同时,还应该对新制度在实施过程中产生的潜在风险给予足够的重视。
Treasury centralized payment, also known as the treasury single account system, means that all the budgetary and extrabudgetary financial funds of the government are concentrated in the treasury or the treasury formulated by the agency bank to open an account, and all budgetary and extra-budgetary financial expenditures are approved by this An account disbursement. This effectively improves the current procedures for the allocation of funds at different levels and establishes a single account system for the treasury. The implementation of treasury centralized payment system is an important part of the reform of the financial management system. However, treasury centralized payment involves multiple units, including the PBC, commercial banks and budget units, which have higher technical requirements and stronger policies. While facing the reform of the financial management system, we should also pay enough attention to the potential risks arising from the implementation of the new system.