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国库集中支付制度,是将所有的政府性财政资金全部集中存放到国库或国库指定的代理银行开设的国库单一账户,所有的财政支出必须由国库单一账户集中支付的一种制度。这种制度是一种全新的资金管理模式,它改变了财政资金的运作方式,是对整个预算执行机制和财政收支管理的制度性创新。这将对单位预算管理、会计核算等产生了积极影响,发挥显著了作用,但同时在实际操作过程中出现一些现实困难。笔者试分析实行国库集中支付制度所带来的成效,以及在具体实施过程中出现的新问题,有针对性地提出意见和建议。
The centralized treasury payment system is a system in which all government funds are centrally deposited in a single treasury bank account set up by a treasury or designated treasury bank in the treasury and all fiscal expenditures must be paid centrally by a single treasury. Such a system is a brand new mode of fund management. It has changed the mode of operation of fiscal funds and is an institutional innovation in the implementation of the entire budget and management of revenue and expenditure. This will have a positive impact on the unit budget management, accounting and other issues and play a significant role, but at the same time, some practical difficulties arise during the actual operation. I try to analyze the implementation of centralized treasury payment system brought about by the results, as well as in the specific implementation of emerging problems, targeted to make comments and suggestions.