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全面推进国库集中支付制度改革,是市场经济条件下实行公共财政的必然选择。在国库集中支付制度的运行过程中遇到了一些问题,离全面推行国库集中支付制度还有一定的差距。本文拟从加强国库集中支付制度,解决国库集中支付制度中问题以及深化改革、完善支付软件、网上运行等角度来探讨进一步推进国库集中支付制度改革。国库集中支付制度改革的目标,在于实现公共财政在市场经济环境下的发展需求,以国库单一账户体系为基础,以健全的财政支付信息系统和银行间实时清算系统为依托,在预算单位动用财政性资金购买商品、劳务和支付款项时,由其提出申请,经国库集中支付机构审核后,将资金通过国库单一账户体系支付给收款人的支付方式。这种支付方式改变了过去先将财政资金层层拨付到预算单位,再由预算单位分散支付给收款人的做法,从而有效减少中间环节,减少资金占用,有效防止了财政资金被挤占、截留、挪用等问题,从源头上预防和遏制了腐败,确保了财政资金的使用效益。
To promote the reform of centralized treasury payment system in an all-round way is the inevitable choice of implementing public finance under the condition of market economy. Some problems have been encountered in the operation of centralized treasury payment system. There is still a certain gap from the full implementation of treasury centralized payment system. This article intends to explore further the reform of centralized treasury payment system from the perspectives of strengthening treasury centralized payment system, settling the problem of treasury centralized payment system, deepening reform, improving payment software and online operation. The goal of the treasury centralized payment system reform is to realize the development needs of public finance under the market economy environment. Based on the single treasury account system, based on sound fiscal payment information system and interbank real-time liquidation system, When the funds are used to purchase commodities, labor services and payment, the application shall be made by them. After being checked by the treasury centralized payment institution, the funds will be paid to the payee through the single treasury account system. This method of payment has changed the previous practice of allocating funds at various levels to budgetary units and then distributing the funds to payees by the budget units, thereby effectively reducing the intermediate links and capital occupation, effectively preventing the diversion of financial funds and retaining them , Misappropriation and other issues, from the source to prevent and curb corruption, ensuring the efficiency of the use of financial resources.