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行政事业单位实行财政国库集中支付是我国财政管理体制改革中的一项重要举措,财政国库管理制度改革到今天,国库集中支付方式在全国全面实施推行,其改变单位重复和分散设置账户的形式,由财政部门通过国库单一账户体系,采用财政直接支付或财政授权支付方式,将资金支付到收款人或用款单位账户,加强了财政资金的监督管理。但在实行中仍然存在一些问题影响了国库集中支付执行效果。本文首先分析实行国库集中支付的必要性,然后就当前国库集中支付制度存在的问题进行深入剖析,最后结合当前国库集中支付制度的完善要点提出若干对策和措施。
The centralized payment of treasury by administrative institutions is an important measure in the reform of the financial management system in our country. The reform of treasury treasury management system has been implemented today. The central treasury centralized payment method has been implemented throughout the country. It changes the unit form of repeated and decentralized accounts, By the treasury department through a single treasury account system, the use of direct financial payment or financial authorization payment, the funds paid to the payee or money unit accounts, strengthen the supervision and administration of financial funds. However, there are still some problems in the implementation of the Treasury centralized payment of the implementation of the effect. This paper first analyzes the necessity of centralized treasury payment, and then analyzes the problems existing in the centralized treasury payment system. Finally, some countermeasures and measures are put forward in light of the improvement of the centralized treasury payment system.