铁路预算单位实行国库集中支付制度的研究

Study on Treasury Centralized Payment System for Railway Budget Unit

建立国库集中支付制度是财政支出管理制度改革的目的和要求,在铁道部推行国库集中支付制度改革的预算单位主要是所属文教、科研等事业性单位,财政授权支付方式是一种更适合铁路预算单位资金集中支付的方式.

The establishment of Treasury Centra1ized Payment System is the objective and requirement of the reform in the budget expenditure management. The railway budget units reformed in Treasury Central Payment System is implemented to refer to the facilities such as culture, education and scientific research units. The payment made by finance authorization is a proper mode for the capital centralized payment in railway budget unit.