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按照构建公共财政体制的要求,现行财政资金活动透明度不高,不利于对其实施有效监管;财政收支信息反馈迟缓,难以及时为预算编制、执行、分析和宏观调控提供准确依据;在预算单位重复、分散设置的账户上滞留了大量财政资金,造成资金浪费;财政资金使用缺乏有效监督,截留、挤占、挪用等问题时有发生。为进一步加强财政收支监督,提高预算执行水平,要逐步建立和完善以国库单一账户体系为基础、资金缴拨以国库
In accordance with the requirements of building a public financial system, the current transparency of financial activities is not conducive to the implementation of its effective supervision; financial revenue and expenditure information feedback is slow, it is difficult to timely preparation for the budget, implementation, analysis and macro-control provide an accurate basis; in the budget unit Repeated, scattered set aside large amounts of financial resources stranded on the account, resulting in the waste of funds; the lack of effective supervision of the use of financial resources, interception, occupation, misappropriation and other issues have occurred. In order to further strengthen supervision over revenue and expenditures and improve the level of budget implementation, it is necessary to gradually establish and improve a system based on a single treasury account system,