摘要
财政国库治理制度改革势在必行。国库集中收付制度是对预算资金从分配到资金拨付、资金使用、银行清算、直到资金到达商品供应商和劳务提供者账户全过程的监控制度。经过几年实践,梧州市国库集中支付改革已全面推开并已取得一定成效,但这项改革在实施过程中还存在诸多问题,一定程度上影响了制度先进性、科学性的充分发挥。
The reform of treasury management system is imperative.Centralized Treasury Payment System refers to the system monitoring the whole process of budget fund running from distribution to disbursement,use,bank liquidation,up to the account of goods suppliers and services providers.After several years' practice,the reform of Wuzhou treasury centralized payment has been fully undertaken and has gained some achievement.However,many problems still exist during the implementation process of the reform.To a certain extent,those problems have affected the full play of the advanced and scientific role of the system.
出处
《广西财经学院学报》
2011年第1期27-30,共4页
Journal of Guangxi University of Finance and Economics
关键词
国库支付
财政预算
国库资金
银行清算
national treasury
financial budget
treasury fund
bank liquidation