国库集中收付制度实施的障碍与对策

Barriers in enforcing fiscal centralization and countermeasures against them

实施国库集中收付制度 ,是我国财政管理体制改革的重大举措。它对于规范预算执行程序 ,提高财政资金的拨付效率 ;对于规范财政收支 ,增加财政收支的透明度 ;对于提高财政资金的使用效率 ,增强政府的宏观调控能力 ;对于加强对财政资金支付的监督 ,从源头上预防腐败等作用显著。但其在实施过程中也遇到一些问题和阻力 ,对此 ,需采取以下对策 :转变更新观念 ,提高对国库集中收付工作的认识 ;制定《国库法》 ,修订相关法律法规 ,为国库集中收付制度的实施提供法律保证 ;加快“金财工程”建设 ,改善基础设施和技术条件 ;加强业务培训 ,提高干部素质 ;加强部门之间的沟通和协调 ,提高工作效率。

The enforcement of fiscal centralization is a major measure in reforming China's fiscal administration system.It plays an important part in normalizing the implementation of the budget and increasing the appropriation efficiency of the fiscal funds,standarizing fiscal income and expenditure and enhancing the transparency of it,making efficient use of the fiscal funds and strengthening the government's overall control,strengthening fiscal supervision and preventing corruption from the source.But barriers exist in the enforcement of it.Countermeasures as follows should be taken:change and renew our concepts and deepen our understanding of fiscal centralization,make treasury law and revise relevant laws and regulations to provide legal garantee for the enforcement of fiscal centralization,quicken the step of such a system,improve basic facilities and technical conditions,strengthen the training of professional skills and improve leaders' quality,consolidate the relationship between different departments and improve work efficiency.