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财政专户是财政部门根据有关政策和制度的规定,在商业银行开设的,用于存储、管理和核算具有专项用途的财政性资金的专用账户。财政专户在加强财政专项资金管理、保障专项资金专款专用等方面发挥了一定作用,但随着各地经济的发展、财政专项资金范围和总量的逐渐扩大,财政资金专户管理中存在的开立不规范、运作不透明、管理不到位、风险隐患大等诸多问题逐渐显现,案件亦时有发生。本文针对南通市财政专户开设的情况,揭示财政专户管理中存在的问题,探究其根源,分析财政专户资金纳入国库单一账户管理的可行性,并提出具体建议。
Financial special accounts are special accounts opened by commercial banks for the purpose of storing, managing and accounting for special purpose financial funds in accordance with the relevant policies and systems. Financial special accounts have played a certain role in strengthening the management of special financial funds and guaranteeing the earmarking of special funds. However, with the economic development in various places, the scope and total amount of special financial funds have been gradually expanded, Legislation is not standardized, opaque operation, management is not in place, risks and other problems appear gradually large, cases have occurred. This article aims at the situation of opening Nantong financial account, revealing the problems existing in the management of financial account, exploring its root cause, analyzing the feasibility of including the financial account into the single treasury account management, and putting forward concrete suggestions.