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国库集中支付制度是西方发达国家普遍采用的一种先进的财政资金支出管理模式。财政国库集中支付制度改革是我国财政改革的重要内容,基层财政国库管理的改革已经取得初步的成效,但是我国的基层财政国库集中支付的改革由于各种因素的制约,存在着诸多亟需解决的问题。本文着重的分析了基层财政集中支付改革中存在的问题以及产生这些问题的原因,提出了一些解决这些问题的建议和意见。
The centralized treasury payment system is an advanced mode of expenditure management of financial funds commonly used in developed countries. The reform of centralized treasury payment system in fiscal treasury system is an important part of China’s financial reform. The reform of grassroots treasury treasury has achieved some initial results. However, due to various factors, the centralized treasury bill reform in our country has many problems to be solved problem. This article focuses on the analysis of the problems existing in the reform of the grass-roots fiscal centralized payment and the reasons for the emergence of these problems, and puts forward some suggestions and opinions to solve these problems.