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公共财政理论需要政府能够对社会的需求进行满足,认真为社会公共服务。以公共财政为依据,建立一个符合这一要求的预算执行管理体制,即为财政国库集中收付制度。国库集中支付制度作为一种财政资金监督管理的方式,是目前国库集中收付制度改革的第一要务,是政府用来控制财政预算执行情况的一种方法,也是当前我国社会主义市场经济发展下的一个必然产物,其支付方式能够为我国财政解决资金的支付和存放中潜在的问题,这一改革任务在执行中会存在很多困难,但其执行坚决性不可动摇。
The theory of public finance requires that the government be able to satisfy the needs of society and serve the public well. Based on public finance, establishing a budget execution management system that meets this requirement is the centralized treasury collection and payment system. Treasury centralized payment system as a way of supervision and management of financial funds is the first priority of the treasury centralized payment system reform, is a method used by the government to control the implementation of the budget, but also under the current socialist market economy in our country As an inevitable result, the payment method can solve the potential problems in the payment and deposit of funds for our country’s finance. There are many difficulties in the implementation of this task of reform, but its implementation is unshakable.