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乡镇财政资金实行国库集中支付管理是财政资金运作方式的一场根本性变革,是加强乡镇财政资金管理,防范资金风险,提高资金使用效率的重要举措。这一制度改革对于转变乡镇政府职能、提高县乡财力、缓解乡镇财政困难起到了积极作用,同时也对基层国库服务和监管职能提出了新的要求。一、乡镇财政资金国库集中支付管理模式及意义乡镇财政资金国库集中支付管理就是在“乡财县代管”的基础上,继续坚持预算单位资金管理权、所有权、使用权、财务审批权和
Treasury centralized payment management in towns and townships is a fundamental change in the operation of fiscal funds. It is an important measure to strengthen the management of township financial funds, guard against capital risks and improve the efficiency of capital utilization. The reform of this system has played a positive role in transforming the functions of township and town governments, improving the financial resources in counties and townships, and alleviating the financial difficulties of towns and villages. At the same time, this system has also set new demands on the state treasury services and supervisory functions at the grassroots level. First, the township financial treasury centralized payment management model and significance Township financial funds Treasury centralized payment management is based on the “rural financial county escrow”, based on the continued adherence to the budget unit funds management, ownership, use rights, financial examination and approval authority with