摘要
国库集中支付是当前国家财政管理制度改革的重要内容之一,国库管理制度的先进与落后,直接影响了一个国家财政政策和货币政策的执行。在借鉴世界上发达和发展中国家国库管理先进经验的基础上,我国逐步推行国库集中支付制度的试点和全面改革。几年的改革实践,已经取得了一定的成效,但是在改革进程中还存在着许多问题。试图找出问题的根源并思考如何进一步完善国库集中支付制度的改革。
One of the important aspects in the reform of national financial management is to apply the treasury payment system, whether it is advanced or laggard has a direct impact on the financial and monetary policy of a country. Learning from the advanced treasury management experience of both developed and developing countries, we will gradually implement the centralized treasury payment system over the country. After a few years of reform, we have already achieved a certain degree of success, but still have many problems urgent to be solved. Therefore, in this paper, we studied the problems thoroughly to find ways to realize and improve the centralized treasury payment system in our country.
出处
《西安邮电学院学报》
2009年第4期94-97,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
国库集中支付制度
财政制度改革
国库管理
centralized treasury payment system
fiscal system reform
national treasury management
作者简介
张县平（1971-），男，陕西蒲城人，西安邮电学院计划财务处会计师。
