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现代财政国库管理制度是以国库单一账户为基础,资金缴拨以国库集中收付为主要方式的财政资金管理制度,其中财政资金支付管理是其核心管理内容之一。我国实施国库集中支付改革之后,财政部门逐步参与到每一个预算单位支出管理的链条中。新的支付管理模式的资金管理链条更长,资金支付控制的逻辑更加复杂,客观上对财政资金支付控制流程提出了更高的要求。理顺支付管理链条,对
The modern treasury treasury management system is a treasury fund management system based on a single account of the Treasury, with fund transfer and payment centralized treasury collection and payment. Among them, the payment management of treasury funds is one of the core managements. After the implementation of treasury centralized payment reform in our country, the financial sector gradually participates in the chain of expenditure management of each budgetary unit. The new payment management model has a longer fund management chain and a more complicated logic of capital payment control, which objectively sets higher requirements on the process of controlling the payment of financial funds. Straighten out the payment management chain, right