我国国库集中收支制度研究

A Study on System of Central Collecting and Distributing of Treasury in China

国库集中收支制度是以国库单一帐户体系为基础,资金缴拨以国库集中收付为主要形式的财政国库管理制度的简称。本文从国库集中收支制度的特点入手,分析了我国实行国库集中收支制度的必要性、我国实行国库集中收支制度的制约因素及各地试点存在的问题;最后提出了完善我国国库集中收支制度的建议。

The system of central collecting and distributing of treasury, which is based on single account treasury system, is the shortened form for administration system of financial treasury, in which the collecting and distributing of fund is mainly in the form of central collecting. Starting with the distinguishing feature of the system of central collecting and distributing of treasury, the paper analyzes the necessity, difficulties and problems of carrying out the system when it was experimented in some places. In the end, the paper offers some suggestions of improving the system of central collecting and distributing of treasury in China.