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我国事业单位在全面实施国库集中支付制度下,财政资金拨付从分散支付方式转为集中支付方式。有效提升了财政资金在使用过程中的透明度和使用的效率,同时增强了政府的宏观调控能力。事业单位是国库支付的主要对象,文章着重剖析事业单位国库集中支付下预算执行中存在的问题及相应的对策。
Under the full implementation of the treasury centralized payment system, China’s public institutions have shifted their allocation of financial funds from decentralized payment to centralized payment. This has effectively enhanced the transparency and efficiency of the use of fiscal funds in the course of their use and at the same time enhanced the government’s ability to regulate and control the macro economy. Institutions are the main object of treasury payment. The article focuses on analyzing the problems existing in the implementation of the budget under treasury centralized payment and corresponding countermeasures.