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国库集中收付制度的改革核心内容就是建立以国库单一账户为基础,资金缴拨以国库集中收付为主要方式的财政资金管理制度,随着改革的不断深化,由过去的集中支付制度到国库集中收付制度。本文旨在探讨国库集中收付制度理论与实践及实行的意义。
The central content of the treasury centralized payment system is the establishment of a single account based on the treasury, the payment of funds Treasury centralized collection and payment as the main way of financial capital management system, with the deepening of reform, from the past centralized payment system to the Treasury Centralized payment system. This article aims to explore the Treasury centralized payment system theory and practice and the significance of implementation.