浅议财政国库集中支付

On the Centralized Expenditure of National Treasury of the Finance

财政支出制度的改革,是一场财政革命,是我国“十五”期间的一项重要任务,党中央、国务院十分重视,将其列为建立社会主义市场经济体制下公共财政的重要内容,并作为加强党风廉政建设,从制度上防范和治理腐败的重要措施。自2001年以来,全国各地都选择了试点单位。本文对财政支出制度的改革内容进行了分析,总结出了改革取得的成效,提出了改革中存在的问题和改进的建议,对确保“十五”期间全面实行财政国库管理制度改革目标的实现具有积极的意义。

The reformation of the expenditure system of the finance is a finance revolution and also an important task during the tenth five-year plan in China.The central committee of the Communist Party of China and the State Council regard it as an important content of the public finance system in the Socialist Market Economy,and a special measure to strengthen the construction of the party style.This paper analyses the reform content of the expenditure system of the finance,sums up the experience and existing problems and puts forward the improved proposal.It is a positive significance to ensure practicing the national treasury management of the fi-nance.