建立和完善我国财政国库集中收付制度的探讨

The Study on The Establishment and Improvement of Financial System of Centralized Treasury Receipt and Payment in China

就当前我国的情况来讲,建立和完善国库集中收付制度,有着十分重要的意义,是社会主义市场经济体制下公共财政的发展要求。在财政国库集中交付制度实施的过程之中,我国国库集中收付制度在具体的运行过程中还存在很多问题需要解决和完善。在实施过程中,要根据实际情况及存在的问题,借鉴国内外先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。

Regarding to our current situation, the establishment and improvement of the state treasury centralized collection and payment system is very important, and it is the requirements of the development of public financesthe socialist market economic system, for Treasury focused on the delivery of the financial system, the implementation of the process of China＇s centralized treasury receipt and payment system in a specific course of the operation exists are still many problems to be solved and improved. In the implementation process, according to the actual situation and existing problems domeftic and abroad to learn from international practices and successful experiences, combined with China＇s specific national conditions, it aimsto establish and improve the state treasury single account system based on allocating funds to the state treasury centralized collection and payment as the main form of the National Treasury Management System. it will help to further strengthen financial supervision and improve fund use efficiency, better fiscal macro-control in the role.