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国库集中收付是财政对财政预算资金管理的有效手段,是我国日前财政改革的重要内容之一。由于交通行业系统复杂、业务特殊,这项改革目前的作法对交通筹融资工作、会计核算体系等方面均造成了一定的影响,因此应将改革与交通行业的自身特点充分契合,建立适应交通行业发展的国库集中收付模式是十分值得研究的课题。本文通过分析我国目前实施国库集中收付对交通行业的影响后,提出了交通行业实行国库集中支付有关具体方式的建议,供有关部门和领导决策时参考。
Treasury centralized collection and payment is an effective financial management of fiscal budget funds, which is one of the important contents of the financial reform in our country. Due to the complicated system and special business of the transportation industry, the present practice of the reform has exerted some influence on the financing and financing of transportation and the accounting system. Therefore, it is necessary to fully integrate the reform with the characteristics of the transportation industry and establish a system that is suitable for the transportation industry The development of centralized Treasury receipt and payment model is a subject worth studying. After analyzing the impact of centralized treasury collection and payment on the transportation industry in our country, this paper puts forward some suggestions on how to implement the centralized treasury payment in the transportation industry for the reference of relevant departments and leaders.