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从某种程度上讲,国库集中支付制度改革是财政支出管理的重要内容,同时也是公共财政体制建设的基础工程。现阶段,国库集中支付在制度改革方向上是相对平稳的,而且成效比较显著。然而,国库集中支付还存在着违规或者是不规范操作问题,甚至还有一些是非常严重的。因此,国库集中支付监督机制构建是非常必要的,它可以实现财政资金的安全化以及高效化运行,从根本上防范资金支付风险。本文就国库集中支付监督机制的构建展开详细论述。
To a certain extent, the treasury centralized payment system reform is an important part of the financial expenditure management, and it is also the basic project of public financial system construction. At this stage, treasury centralized payment in the direction of system reform is relatively stable, and the effect is more significant. However, there are still problems of illegal or non-standard operation of centralized treasury payment, and even some are very serious. Therefore, the treasury centralized payment supervision mechanism construction is very necessary, it can achieve the safety of financial funds and efficient operation, fundamentally prevent the risk of fund payment. This article discusses in detail the construction of centralized treasury payment supervision mechanism.