中国国库体系的改革:从分散化到集中化

The Reform Of Treasury System:From Decentralization To Centralization

中国国库体系改革的总方向是从现行的高度分散化的模式转向相对集中性的模式 ,其实质是实现核心的财政管理功能的集中化。然而 ,转向集中性国库体系也隐含着一系列风险 ,因此 ,建立相应的制衡性制度安排对于下一步国库体系改革是非常必要的。

The direction of the reform of the Chinese treasury system is to transform the highly decentralized mode to a relatively centralized mode. The focus of such a reform is the centralization of the essential function of fiscal management. However, a series of risk underlies. So it's necessary for the future reform of treasury system to establish corresponding check and balance arrangement of the system.