论文部分内容阅读
我国从2001年开始推行的国库集中支付制度,取得了明显的成效,但也暴露出一些问题,需要进一步完善。本文拟结合湖南省株洲市的实际,作些分析,提些建议。一、国库集中支付制度的优势(一)有利于提高国库资金的使用效率。国库集中支付制以国库资金的实际支付为基准,改变了“以拨列支”的做法,使信息反映真实。国库将资金直接支付给商品和劳务的提供者,大大减少结算环节,提高了资金的使用效率。支出单位的财政资金(预算内外资金)都集中在国库,从根本上改变了财政资金管理分散,各支出部门和各支出单位多头开户、重复开户的混乱局面。(二)有利于财政政策和货币政策的有机结合。建立
China’s centralized treasury payment system, which was implemented since 2001, has achieved remarkable results. However, some problems have been exposed and need to be further improved. This article intends to combine with the actual situation of Zhuzhou City, Hunan Province for some analysis and to put forward some suggestions. First, the centralized treasury payment system advantages (A) will help improve the efficiency of the use of treasury funds. Based on the actual payment of treasury funds, centralized treasury payment system has changed the practice of “disbursements” to make the information reflect the truth. Treasury directly to the funds paid to the goods and services providers, greatly reducing the settlement, improve the efficiency of the use of funds. Expenditure units of the financial funds (both inside and outside the budget funds) are concentrated in the treasury, a fundamental change in the decentralized management of fiscal funds, spending departments and expenditure units to open an account, the chaotic opening account. (B) is conducive to the organic combination of fiscal policy and monetary policy. set up