论文部分内容阅读
经过十多年的改革实践,国库集中支付改革基本覆盖到全国各市县,成为财政财务管理的核心基础性制度。但作为我国现行财政管理体制中最底层的乡镇财政,集中支付改革进度却相对缓慢。2014年,随着财政部下发《关于乡镇国库集中支付制度改革的指导意见》(以下简称《指导意见》),各地陆续贯彻执行,湖南省的乡镇集中支付也开始进入实践阶段。辖区内部分乡镇积极探索国库
After more than 10 years of reform and practice, treasury centralized payment reform has basically covered all the cities and counties in the country and became the core basic system of financial and financial management. However, as the lowest level of township finance in the current fiscal management system in our country, the progress of centralized payment reform is relatively slow. In 2014, with the promulgation of the Guidance Opinion on the Reform of Centralized Treasury Payment System in Towns and Townships (hereinafter referred to as the Guiding Opinion) issued by the Ministry of Finance and implemented throughout the country, the centralized payment of townships and towns in Hunan Province has begun to enter the practical stage. Some townships in the area actively explore the national treasury