摘要
国库集中收付制度改革启动以来,极大地解决了财政资金层层拨付、周转环节多的问题,有效提高了财政资金使用的透明度,从制度上解决了以往财政资金使用过程中存在的截留、挤占和挪用现象。但是商业银行在代理国库集中收付业务时还存在内控制度不够完善、账务处理不够规范、账户管理不够严格等问题,直接影响财政资金的使用效率。本文通过深入分析,对完善国库集中收付制度提出相关对策和建议。
Since the launch of the reform of concentrated receipt and payment system of state treasury,the system has greatly solved the problems of multiple-layer fiscal funds appropriation and excess turnover link,effectively improved the transparency of the use of fiscal funds,and solved the problems such as intercepting,crowding and appropriating fiscal funds.But there exist such problems as imperfect internal control system,non-standard account treatment and lack of strict management when commercial banks act as the agent of concentrated receipt and payment business of state treasury,which directly affects the efficiency in using fiscal fund.The paper puts forward relevant countermeasures and suggestions through a thorough analysis
出处
《西部金融》
2013年第6期81-84,共4页
West China Finance
关键词
国库集中收付
代理银行
concentrated receipt and payment of state treasury
agent bank
empirical analysis