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财政国库集中支付,就是指将政府所有财政性资金集中在国库或国库指定的代理行开设的帐户,同时所有财政支出均通过这一账户进行拨付,以进一步增强财政资金支出的透明度,提高财政资金的使用效益。本文首先概述了财政国库集中支付的重要意义以及当前我国财政国库集中支付的运行模式和改革现状,然后分析了财政国库集中支付中存在的问题,最后提出解决的建议与对策。
Fiscal treasury centralized payment means that all the fiscal funds of the government are concentrated in the accounts designated by the state treasury or the designated treasury of the treasury and meanwhile all the financial expenditures are appropriated through this account so as to further enhance the transparency of the expenditures for the financial funds and raise the financial funds The use of benefits. This paper firstly summarizes the significance of centralized treasury payment and the current centralized treasury payment mode and reform status in China. Then it analyzes the problems existing in centralized Treasury Treasury payment, and finally puts forward the solutions and countermeasures.