对预算资金运作的改革构想张习茂一、现行预算资金运作的弊端目前，我国预算资金的上划普遍采用的是：１）由纳税人到银行办理纳税手续，尔后由经收处上划到管辖行，管辖行汇总后通过同城票据交换再上划人行入库；２）预算资金支拨、退付：由国库划转到管辖行，再由管辖行... The reform of the operation of budget funds Zhang Xi Mao First, the shortcomings of the current operation of budget funds At present, the general budget funds used in our country are generally: 1) From taxpayers to the bank for tax processing, and then by the income to the jurisdiction Row, the jurisdiction of the line after the aggregate through the same city bill exchange re-entry pedestrian access; 2) the budget funds allocated, refund: from the Treasury to the jurisdiction of the line, and then governed by the line ...