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财政国库集中支付制度就是从预算分配到资金拨付、资金使用、银行清算,直至资金到达商品和劳务供应者全过程的制度。它是改变现行的财政资金层层拨付方式,将政府的所有财政性资金集中在人民银行或指定代理银行开设的国库单一账户上,所有预算单位需要购买商品或支付劳务款项时,由预算单位提出申请,经国库支付机构审核后,将资金直接从单一账户支付给收款人的制度。本文拟对我国事业单位财政国库集中支付制度在对财务管理的影响进行一些粗略的研究,并尝试提出了深化事业单位国库集中支付制度改革的对策。
The centralized treasury payment system of the treasury is the system from budget allocation to fund disbursement, fund use and bank liquidation until the funds reach the whole process of goods and service providers. It is to change the current allocation of financial funds at all levels, the government’s all the financial funds concentrated in the People’s Bank of China or the designated bank opened a single treasury account, all the budget units need to purchase goods or payment of labor service money raised by the budget unit Application, the treasury payment agencies audit, the funds directly from a single account to the payee system. This article intends to make some rough studies on the impact of financial centralized treasury payment system in China’s public institutions on the financial management and tries to put forward some countermeasures to deepen the reform of centralized treasury payment system in public institutions.