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国库集中支付已成为公共财政体制改革的一项重点,是加强财政收支管理,提高资金使用效率,确保资金安全,有效遏制腐败的重要举措,是建立公共财政体系的重要保障。但行政事业单位在推行国库集中支付过程中,也出现了一些问题,值得进一步探讨。本文在介绍行政事业单位执行国库集中支付制度取得的成效基础上,对现行行政事业单位国库集中支付制度存在问题进行分析并提出建议。
Centralized treasury payment has become a focus of the public financial system reform. It is an important measure to strengthen the management of fiscal revenues and expenditures, improve the efficiency of capital utilization, ensure the safety of funds and effectively contain corruption. It is an important guarantee for the establishment of a public financial system. However, during the centralized treasury payment by administrative institutions, some problems appeared, which deserved further discussion. Based on the introduction of the achievements made by administrative units in implementing centralized treasury payment system, this article analyzes the existing problems of centralized treasury payment system in administrative units and puts forward some suggestions.