我国国库集中收付及“收支两条线”制度的现状分析

Analysis of Treasury Single Account System and Separation of Revenue and Expenditure

我国国库集中收付及“收支两条线”制度是伴随着我国预算体制改革进程逐步发展起来的,在很大程度上完善了我国财政资金的管理,但仍存在诸多缺陷。本文总结分析了我国现行国库集中收付制度的优越性及其存在的不足,以便有针对性地在日后提出相应完善措施。

Both the Treasury Single Acount System and the Separation of Income and Expenditure are developing with the reform of budget management system. They have been bringing a great progress to the management of the fiscal fund. This paper analyzes the prorities and shortcomings existed in the systems in order to put forward rele- vant measures for perfecting the systems.