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随着社会和经济的发展,我国的经济体制改革也在逐渐深入,以前的国库管理制度已经无法适应当前的市场经济发展,所以进入21世纪以后,我国开始实行国库集中支付制度。与以前的国库分散支付制度不同,国库集中支付制度可以有效提高资金的使用效率,强化部门预算管理。但是国库集中支付制度也存在一定的弊端,这些问题需要进一步去加以完善。本文通过对国库集中支付制度利弊的分析,在此基础上针对国库集中支付制度存在的问题提出相应的解决策略。
With the social and economic development, the reform of China’s economic system is gradually deepening. The former treasury management system has been unable to adapt to the current development of market economy. Therefore, after entering the 21st century, China began to implement the treasury centralized payment system. Different from the previous system of decentralized payment of treasury, centralized treasury payment system can effectively improve the efficiency of capital utilization and strengthen department budget management. However, the centralized treasury payment system also has some drawbacks, these issues need to be further improved. Based on the analysis of the advantages and disadvantages of the centralized treasury payment system, this paper proposes corresponding solutions to the problems existing in the centralized treasury payment system.