试论国库集中支付应注意的几个基本问题

A few basic Problems that Should be Noticed to the State Treasury Department Single Account Payment

国务院要求力争在“十五”期间全面进行财政国库集中支付管理制度改革,这是为了建立与完善社会主义市场经济体制下公共财政框架,进一步加强财政监督、提高资金使用效益、充分发挥财政宏观调控作用的必然要求。财政国库集中支付管理制度改革是一项复杂的系统工程,涉及到多层次多环节。为保证改革的顺利进行,应着重解决好:预算单位配合是基础、财政内部改革是关键、银行结算畅通是保证、搞好配套改革是规范、处理好服务与监督是根本这五个方面的问题。

State Council calls for us to completely accelerate the reform of state treasury single account management system during carrying through the ″10.5″ plan, which is necessary demand not only to establish and perfect our common finance frame under socialist market economy system but also to strengthen finance supervision, increase capital benefit of use and make full use of finance macro control. The reform of state treasury single account management system is a complex systems engineering, which involves many administrative levels and courses. In order to ensure the reform progressing, the emphases should be paid to viewing the cooperation of budget units as the base, the reform inside finance as the key, unblocked settlements of bank accounts as the assurance, perfect set reform as the standard, dealing well with service and supervision as the foundation.