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国库集中支付制度是一项全新的预算执行制度,对建立社会主义市场经济条件下的公共财政管理体系有重要意义,有利于增强政府宏观调控能力的发挥,有利于提高财政资金的使用效率,可以从一定程度上遏制腐败。本文从国库集中支付和会计核算等角度阐述了国库集中支付的改革与实践,以及国库集中支付改革对于行政事业单位财务管理的影响。
The treasury centralized payment system is a new budget execution system that is of great significance to the establishment of a public financial management system under the conditions of a socialist market economy and is conducive to enhancing the government’s capability of macroeconomic regulation and control and enhancing the efficiency of the use of fiscal funds. To a certain extent curb corruption. This paper elaborates the reform and practice of centralized treasury payment from the perspective of centralized treasury payment and accounting, and the impact of treasury centralized payment reform on the financial management of administrative institutions.