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建设效益财政,从源头上预防和治理腐败,促进和谐社会建设是新时期新阶段对财政干部和纪检干部提出的新课题。在这一课题的引导下,财政部门与纪检监察部门先后共同推出了会计集中核算和国库集中收付制度。在实行会计集中核算过程中,进行了一系列的改革,取得了明显的成效。目前正在实施国库集中收付改革。如何稳步有效地推进国库集中收付改革成为当前财政改革的一项重要工作。是推倒重来,还是进行合理有效地融合?笔者尝试作一个探讨性思考。
It is a new topic put forward by the financial cadres and discipline inspection cadres at the new stage in the new period to build effective finance, prevent and control corruption from the source, and promote the building of a harmonious society. Under the guidance of this subject, the finance department and discipline inspection and supervision department jointly launched the accounting centralized accounting and centralized treasury collection and payment system. In the process of accounting centralized accounting, a series of reforms were carried out and achieved remarkable results. Treasury centralized payment reform is currently being implemented. How to steadily and effectively promote the treasury centralized payment reform has become an important task in the current fiscal reform. Is to reinvent, or a reasonable and effective integration? I try to make a exploratory thinking.