我国财政制度探析

An Analysis of the Financial System Construction

国库集中统一收支,是国家财政制度建设的重要课题。然而,在现实中,实际运作存在技术上的很多问题。例如,谁对资金的使用进行审核?小额采购如何不走现金而走账户?这两个关键性的问题不解决,国库集中统一收支就难以真正执行。本论文正是从执行技术上,提出国库集中统一收支的具体流程和小额采购的账户形式,从而为国库收支提供有价值的建议。

The unifying revenue and expenditure of national treasury is an important subject of the institutional improvement of the state finance. However, a lot of problems on technology exist in actual operation. For example, who verifies the usage of funds？ How the small quantity purchase transaction through account while not through cash？ If the two key problems can＇t be resolved, the unifying revenue and expenditure of national treasury would be diiticult. This thesis proposes that the national treasury concentrates on unifying the concrete procedure of revenue and expenditure and account form purchased on a small quantity, thus offer the valuable suggestion for revenue and expenditure of national treasury.