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现代国库管理制度是建立、规范财政业务,涵盖资金收付运行控制,政府核算体系,加强国库管理的一系列制度、法令和规范的统称,国库集中支付改革就是对原有国库管理制度进行的改革,这是我国经济社会发展和进步的必然产物。本文以国库集中支付管理为研究对象,通过分析我国国库支付改革的必要性及其主要内容,并在此基础上归纳我国实施国库集中支付管理改革对于构建与社会主义市场经济相适应的公共财政框架和加快我国政府预算执行改革的现实意义。
The system of modern treasury management is a general term for a series of systems, decrees and norms that establish and standardize financial operations, cover operation and control of capital receipts and payments, the government accounting system, and strengthen treasury management. Treasury centralized payment reform is a reform of the original treasury management system This is an inevitable outcome of the economic and social development and progress in our country. Based on the analysis of the necessity and main contents of the treasury payment reform in our country, this paper summarizes the implementation of treasury centralized payment management reform in our country for building a public financial framework that is compatible with the socialist market economy And to speed up the implementation of the reform of our government budget reality.