论文部分内容阅读
国库就是国家的金库,基层国库是政府财政资金的流转中心,国库与财政、税务以及海关等之间的通力合作,发挥整体作用对于保证基层国库的运转具有积极的意义,也是地方政府财政管理的前提和基础。但是在目前的国库集中支付制度中,财政监督管理还存在一定的问题,国库集中支付制度缺乏必要的监督约束机制。本文以新疆建设兵团内部的财政国库为例,了解国库与各部门之间的关系,探究基于财税行关系的国库制度。
Treasury is the country’s vault. Treasury at the grassroots level is the circulation center of the government’s fiscal funds. The full cooperation between the treasury and finance, taxation and customs, etc., plays an integral role in ensuring the operation of the grassroots treasury. It is also the financial management of the local government Premise and basis. However, in the current treasury centralized payment system, there are still some problems in the financial supervision and management. The centralized treasury payment system lacks the necessary supervision and restriction mechanism. In this paper, Xinjiang Construction Corps within the Treasury as an example, to understand the relationship between the Treasury and various departments to explore the treasury system based on tax relations.