简析国库集中支付制度的特点及相应完善措施

Payment System Characteristics and Corresponding Measures to Improve Concentration of Treasury

国库集中支付制度的主要内容是先建立一个国库集中支付机构,将财政资金集中存入到国库单一账户中,由国库集中支付机构统一对资金进行管理。国库集中支付制度自从执行以来,被国际上大多数国家认可,大多发达国家都采用国库集中支付制度作为财政支付管理制度,因此对国库集中支付制度进行分析具有重要的意义。

The Treasury Centralized Payment System of the main content is to establish a treasury concentrated payment mechanism, and focus the funds credited to the treasury single account, by the State Treasury Centralized Payment institutions unified management of funds. Centralized treasury payment system since the implementation, most countries in the world recognized, mostly developed countries, the treasury centralized payment system as the management of financial payment system, and of the treasury centralized payment system is of important significance.