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国库集中收付制度是社会主义市场经济条件下构建公共财政基本框架的一项重要内容,即收入通过非税收缴系统和横向联网系统缴入金库,支出通过建立国库单一账户体系,将所有财政性资金纳入国库单一账户体系管理,由财政国库支付中心通过国库单一账户体系将财政资金直接拨付到收款人。在实行国库集中支付后,实现了财政性资金直接到达收款人,减少了层层拨款的流程,从根本上解决财政资金拨付环节过多,资金滞留过长问题。同时也是政府最大限度地集中财力,盘活存量资金,充分发挥财政资金的规模效应,提高资金使用效益的有效手段。目前国库集中收付制度已在县级广泛开展,并取得了一定成绩,但也存在一些共性的问题,如何推进县级国库集中收付制度向纵深改革发展、发挥最大效应,是值得基层财政工作者深刻思考的课题。充分认识当前县级国库集中支付改革中存在的问题,探究和分析其形成原因,提出深化完善改革的措施和建议,具有非常重要的意义。
The centralized treasury receipt and payment system is an important part of constructing the basic framework of public finance under the conditions of a socialist market economy. That is, revenue is paid into treasuries through non-tax collection and horizontal networking systems, and expenditures are set aside through the establishment of a treasury single account system. All treasury Funds into the treasury single account system management, by the treasury payment center through the treasury single account system will be allocated directly to the payee financial funds. After the central treasury payment was implemented, the realization of the direct access of financial funds to the beneficiaries and the reduction of the flow of funds at different levels of government have fundamentally solved the problem of too many procedures for the allocation of financial funds and excessive fund retention. It is also an effective means for the government to maximize the financial resources, activate the stock of funds, give full play to the scale effects of financial funds and improve the efficiency of capital utilization. At present, the central treasury receipt and payment system has been widely carried out at the county level, and some achievements have been made, but there are also some common problems. How to promote the centralized treasury collection and payment system at the county level to maximize the reform and development is the grass-roots financial work Deep thinking of the subject. It is of great significance to fully understand the existing problems in the centralized treasury payment reform at the county level, explore and analyze its causes, and propose measures and proposals for deepening and perfecting the reform.