加强财政体制改革 完善国库集中收付

Reform and Development of the Financial System about Accounting Settlement of the National Treasury

近年来,我国财政管理体制在进行一系列改革。其中以国库单一帐户为基础,资金缴拨以国库集中收付为主要形式的国库管理制度正在全国各地逐步推行。对于国库集中收付的具体形式,目前在理论研究方面比较充分,但在操作层面上仍处于摸索阶段。本文就国库单一帐户体制改革过程中出现的问题,提出几点建议。

A succession of reforms have been conducted in China recent years,amony which a kind of treasury management system based on only one-account of treasury in the from of treasury collecting and paying now being carried out all over our country.This atricle proposes some suggestions about solving the problems in the course of only one-account system reform.