铁路单位实行国库集中支付制度改革的思考

Thoughts on Reforming the Implementation of Unified Payment by National Treasury System in Railway Units

铁路预算单位由于资金来源和支出正在发生变化 ,实行国库集中支付制度有其特殊的内容 ,应采取建立国库单一账户体系 ,通过“两上两下”的程序 ,编制科学周密的部门预算 ,执行分月和按季分月用款计划。当前实行财政授权支付方式 ,更适合铁路预算单位对资金的使用需求 。

Because the capital resource and the expend of railway budget units is in its changing, and the unified payment by national treasury has its own special contents, it is necessary to set up a unitary national treasury account system, to make the scientific and thorough department budgets following the “two up two down” procedure, and to carry out the payment plan both monthly and per month of quarter. The current implemented payment mode of finance authorization well meets the requirement of capital utilization for railway units and it shall be the most suitable temporary method.