摘要
结合陕西省实行国库集中支付制度试点中的基本做法 ,论述了现阶级实行国库集中支付制度应遵循的原则 ,以及实施此项制度在提高财政资金使用效益 ,降低财政资金运行成本 ,防止挤占、挪用、截留财政资金 ,推进部门预算改革等方面的重要意义。
Based on the experiences Shannxi province has got in its trial for carrying out centralized payment system for finance, the paper first expounds on the principles we should observe in carrying out centralized payment system for state finance. Then it discusses the meaning of increasing the efficiency of applying finance, of lowering the cost of managing finance, of avoiding embezzling financial fund and of promoting budget reform.
出处
《山西财经大学学报》
北大核心
2001年第5期91-93,共3页
Journal of Shanxi University of Finance and Economics
