论文部分内容阅读
中国改革开放以来,随着市场经济的发展,原有的计划经济体制下的财政管理方法已经不能完全适应新的发展要求,为了应对新的全球贸易和市场经济形势,我国进行了国库集中支付制度的改革,实施国库集中支付,给事业单位财务管理带来了多方面的积极意义,比如加强财政收支管理,提高财政资金使用效益,增强财政宏观调控能力遏制腐败现象发生等。但同时也带来了一些新的问题。本文将结合我国国库集中支付的基本概念,从实施集中支付以来积极作用意义谈起,分析在事业单位实施过程中出现的一些问题,提出相应的有效的对策和建议。
Since the reform and opening up in China, with the development of market economy, the financial management methods in the original planned economy system can not fully meet the new development requirements. In response to the new global trade and market economy situation, China has carried out the centralized treasury payment system The implementation of centralized treasury payment brings many positive meanings to the financial management of institutions, such as strengthening the administration of revenue and expenditure, improving the efficiency of the use of fiscal funds, strengthening the fiscal macro-control ability and curbing corruption. But it also brought some new problems. Based on the basic concept of centralized treasury payment in our country, this article starts with the significance of the active role since the implementation of centralized payment, analyzes some problems that occur during the implementation of public institutions, and puts forward corresponding effective countermeasures and suggestions.