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国库集中收付制改革就是预算单位在中国人民银行建立国库单一账户体系,将各类财政性资金都纳入国库单一账户体系管理,收入直接缴入国库单一账户或预算外财政资金专户,相应取消执收执罚单位设立的各类收入过渡账户,预算单位原则上不再保留财政性资金支出账户。支出通过国库单一账户体系的有关账户直接支付到收款人或核算中心的用款单位账户,实行会计集中支付。本文主要探讨如何完善国库集中收付制度。
Treasury centralized payment system reform is the budget unit in the People’s Bank of China to establish a single treasury account system, all kinds of financial funds are included in the treasury single account system management, income directly into the treasury single account or extra-budget financial accounts, the corresponding cancellation Acceptance of punishment units set up various types of income transitional accounts, budget units in principle no longer retain the financial capital expenditure accounts. Expenditure is paid directly to the payee account of the payee or accounting center through the relevant accounts of the single treasury account system, and centralized payment is carried out. This article mainly discusses how to improve the treasury centralized payment system.