关于我国财政国库制度改革的探讨

Discussing Financial System Reform of National Treasury in China

众所周知,中国政府已经确立了以建立和完善公共财政体系为目标的财政发展思路,并在借鉴西方发达国家财政制度的基础上,与国情相结合,逐步推进中国财政体系的改革。在建立公共财政体系的过程中,政府的财政国库制度是毋庸置疑的核心环节,也是提高财政效率的基础和出发点。总之,对于我国财政国库制度改革的理论基础和实践经验进行更加深入的探讨和总结,将有助于这项改革沿着有效的路径展开。

It is well known that Chinese government has already established the financial theory, which aims at building and perfecting the public and financial system. Drawing lessons from financial system of developed countries, and combining with Chinese national conditions, the government is advancing the reform of financial system progressively. During the process, the financial system of national treasury is unquestionable the key link. It is the foundation and starting point of improving financial efficiency. In a word, on the theoretical foundation and practical experience of the financial system reform of national treasury, deeper discussion and summary will contribute a lot to this reform along the effective route.