公共财政框架下的国库集中支付制度改革

The Treasure Single Account System under The Framework of Public Finance

公共财政是与社会主义市场经济体制相适应的,其有别于我国传统"生产建设型财政"的内容和要求,进行国库集中支付制度改革是健全公共财政体制的应有之义和具体的实现途径。在市场经济条件下,我国传统的国库分散管理制度显露出种种弊端,与公共财政的框架格格不入。因此,实行国库集中支付制度的改革有许多重要的现实意义和积极作用。但此项改革涉及面广,需要相关配套改革措施的配合和及时跟进,才能取得应有的效果。

Public finance should go along with the socialist market economy system, and it differs from the Chinese traditional 'finance system of production and construction' in content and requirement. The reform of treasure single account system is the demand and concrete enforcement of public finance. Under the condition of market economy, Chinese original treasure scattered management system is prone to various drawbacks, and therefore, does not fit the framework of public finance. Thus, the reform of treasure single account system is of great realistic significance and positive influence. But this reform involves a wide range of aspects, requiring a series of supporting reform measures, which are a must if we want to obtain the expected beneficial results.