如何建立科学、系统、规范、高效的国库集中收付新机制,是建立公共财政的一个新课题。2000年以来,湖北省荆门市针对现行国库收付过程中出现的弊端,推行国库集中收付制度改革,促进了财政工作的良性循环。全市共取消各类收入过渡户139个,归并账户358个,各类财政性资金都通过单一账户进出,资金运行的全过程都处在政府的监控之下,使收入收得进,支出管得住。2000年全市财政收入比上年增长9.8%,预算外 How to establish a scientific, systematic, standardized and efficient treasury collection and payment mechanism is a new task of establishing public finance. Since 2000, Jingmen City, Hubei Province, has introduced a centralized treasury receipt and payment system reform to promote the virtuous circle of fiscal work in response to the defects in the current treasury collection and payment process. The city canceled a total of 139 various types of income transition households, consolidated accounts 358, all kinds of financial capital through a single account access, the entire process of capital operation are under the government’s control, so that revenue income into expenditure control live. In 2000, the city’s fiscal revenue increased by 9.8% over the previous year, except for extrabudgetary expenses