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经过近年来的国库管理制度改革,国库集中收付制度已初步建立,并在制度的运作中取得了初步成效。但由于改革尚处于试点阶段,许多方面还有待进一步完善。在进一步深化国库集中收付制度改革方面,既要借鉴西方国家的做法和经验,也要结合中国的国情,建立以单一账户体系为基础,财政资金的缴拨方式以集中收付为基本形式的现代国库管理制度,尽快全面实现财政性资金的集中管理和集中支付,建立完善的财政收支监督控制体系。
After the reform of the state treasury management system in recent years, the treasury centralized payment system has been initially established and initial results have been achieved in the operation of the system. However, since the reform is still in the pilot phase, many aspects have yet to be further improved. In deepening the treasury centralized payment system reform, it is necessary to learn from Western countries practices and experiences, but also with China’s national conditions, the establishment of a single account system as the basis for the payment of financial funds to collect payment as the basic form Modern treasury management system, as soon as possible to fully realize the centralized management of financial funds and centralized payment, and establish a sound financial revenue and expenditure supervision and control system.