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现在社会主义市场经济体制下对公共财政的发展提出了一定的要求,而国库集中支付就是按照这个要求来建立的制度,使国库中单一的账户体系得以建立和改进,使财政资金通过这种的账户体系来进行对款项的分拨,使财政资金拨付简单快捷,省了很多不必要的步骤,使财政资金能够及时的发挥作用,也是财政资金使用更加的透明,使相关单位对资金更好的进行管理,也防止了资金被私自占有或挪用的行为,强化了制度的管理,也对每个单位的支出进行了严格的规范,使单位的财务管理和会计等工作得到更加严格的管理。
Under the current socialist market economic system, certain requirements have been put forward on the development of public finance. However, centralized treasury payment is a system established in accordance with this requirement so that a single account system in the treasury can be established and improved so that financial funds can pass such a Account system to carry out the allocation of funds to make the allocation of financial funds simple and quick, save a lot of unnecessary steps to enable financial funds to play a timely role, but also the use of financial resources more transparent, so that the relevant units to fund better It also prevented funds from being appropriated or misappropriated privately, strengthened the management of the system, and strictly regulated the expenditures of each unit so that the financial management and accounting of the unit could be more strictly managed.