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国库集中支付制度是从西方发达国家引进的一种较为先进的财政管理制度,自2001年在我国推行以来,受到了各级的广泛关注。经过各级财政部门的共同努力,国库集中支付改革取得了显著的成效,对于增强我国的财政宏观调控能力,全面提升基层财政部门和预算单位的财务管理水平,以及从根本上防止腐败问题等都有重要的现实意义。本文以“十二五”时期中央对深化国库集中支付改革的要求为出发点,简要分析了国库集中支付制度和改革的背景以及对基层财务管理带来的影响,重点分析了基层部门如何适应国库集中支付改革,全面加强基层财务管理工作。
Centralized treasury payment system is a more advanced financial management system introduced from western developed countries. Since it was introduced in our country in 2001, it has received extensive attention at all levels. With the concerted efforts of the financial departments at all levels, treasury centralized payment reform has achieved remarkable results. It is of great significance to enhancing the ability of our country’s financial regulation and control, comprehensively improving the financial management of grass-roots financial departments and budgetary units, and fundamentally preventing corruption Have important practical significance. Based on the central government’s requirement of deepening treasury centralized payment reform in the “Twelfth Five-Year Plan” period, this paper briefly analyzes the background of treasury centralized payment system and reform, as well as its impact on grassroots financial management. It mainly analyzes how grassroots units adapt Treasury centralized payment reform, comprehensively strengthen grass-roots financial management.