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现代财政国库集中收付制度是我国在建立社会主义市场经济体制条件下构建公共财政基本框架的一项重要内容,既是财政支出管理方式的重大改革,也是财政性资金运作方式的一场根本性变革,是整个预算执行机制和财政收支管理的制度性创新。它不仅关系到预算执行是否规范,而且涉及到财政性资金使用的追踪问效,以及人大和审计部门的监督检查。从县级全面运行国库集中支付的情况来看,取得的成效是显然的,但也还有需要改进和完善的地方。
The Central Treasury Receipt and Payment System of Modern Treasury System is an Important Content for Constructing the Basic Framework of Public Finance under the Condition of Establishing a Socialist Market Economy System. It is not only a major reform of the fiscal expenditure management mode, but also a fundamental change in the operation mode of fiscal funds , Is the institutional innovation of the entire budget execution mechanism and revenue and expenditure management. It is not only related to the standardization of budget execution, but also involves the tracking of the use of financial resources, as well as the supervision and inspection of the NPC and the audit department. Judging from the centralized payment of treasury at the county level, the results achieved are obvious, but there are still areas for improvement and improvement.