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国库集中支付制度是以国库单一账户体系为基础,众多资金缴拨是在统一收付的基础上完成的财政国库管理规章制度。实现社会主义财政预算框架的重要方式就是进行国库集中支付,同时也是我国的财政预算变革的重要表现。现在,国库集中支付背景下行政事业单位的预算管理不断的产生新的变化,其特点多为时代性与完善性,这些都对事业单位的发展产生起到了推动的作用。本文就是对财政国库集中支付制度下事业单位预算管理的现状进行分析,并且根据笔者多年的从业经验,分析了财政国库集中支付和财政预算实际执行中存在的问题,并提出了完善的对策,推动我国事业单位预算发展的创新。
The centralized treasury payment system is based on a single treasury account system. Many funds are allocated to pay the Treasury promulgated on the basis of the complete financial treasury management rules and regulations. An important way to achieve the socialist fiscal budget framework is centralized treasury payment, which is also an important manifestation of China’s budget reform. Nowadays, the budget management of the administrative institutions under the centralized treasury payment continually produces new changes, which are mostly characterized by the times and perfection. All of these have played a catalytic role in the development of the institutions. This article analyzes the status quo of the budgetary management of public institutions under the centralized treasury payment system and analyzes the problems existing in the centralized treasury payment and the actual implementation of the fiscal budget according to the author’s many years of experience and puts forward the perfect countermeasures to promote Innovation of Budget Development in China ’s Public Institutions.