摘要
建立国库集中支付制度是目前我国财政支出改革的重要环节。本文从对国库分散支付制度与国库集中支付制度的比较入手 ,分析了建立国库集中支付制度的客观必然性、可能存在的难点以及应采取的几点对策。
To establish treasury concentration payment system is an important part of finance expenditure reformation of China in present.This paper starts with the comparison between treasury dispersed payment system and treasury concentration payment system,and analyses the objective necessity,the difficult point that may be exist and some corresponding policies to take up of the establishment of treasury concentration payment system.
出处
《东北财经大学学报》
2002年第4期37-40,共4页
Journal of Dongbei University of Finance and Economics
基金
国家自然科学基金委员会发展与完善科学基金制软课题部分研究成果 (编号 :L0 12 2 10 0 6 )
关键词
国库集中支付制度
国库分散支付制度
财政支出
预算管理
财政监督
中国
WTO
treasury concentration payment system
treasury dispersed payment system
finance expenditure
budget management
finance supervision
