国库集中收付制度改革的国际经验及借鉴

The International Experience and Learning of National Treasury Centralized Collection and Payment System Reform

随着财政金融改革及现代化支付系统、金财、金税和金融电子化的发展,以国库单一账户体系为基础的国库集中收付制度存在诸多问题。本文借鉴法国国库集中收付制度改革经验,提出有关完善措施和建议,以期推进我国国库集中收付制度改革更加合理和科学。

Along with the fiscal and financial reform and the development of modern payment system and financial electronic,there are some question in the National Treasury Centralized Collection and Payment System based national treasury single account system.This article draws lessons from the France National Treasury Centralized Collection and Payment System,and make recommendations to advancement National Treasury Centralized Collection and Payment System.