建立和完善国库集中收付制度的构想

Conception on Establishing and Improving the System of Centralized Collection and Payment by the State Treasury

建立和完善国库集中收付制度,是社会主义市场经济体制下公共财政的发展要求。借鉴国际通行做法和成功经验,结合我国具体国情,建立和完善以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度。有利于进一步加强财政监督,提高资金使用效益,更好地发挥财政在宏观调控中的作用。本文首先分析了建立国库集中收付制度面临的新问题,在充分调查研究基础上,提出了建立和完善国库集中收付制度构想。

Establishing and improving the system of centralized collection and payment by the state treasury is the needs of public finance development under the socialist market economy system. Establishing and improving the system of state treasury which based on the system of single account and took the centralized collection and payment by the state treasury as the main form of fund pay in and appropriation by learning from international experiences,which is useful to strenghthen financial supervision, increase efficiency of fund utilization. This essay firstly analized the condition and issues of the system, then provided the conception of establishing and improving the system of centralized collection and payment by the state treasury.