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我国财政国库集中支付制度可以较好地提高国库资金的利用率,它也是我国财政支出管理制度改革中的关键组成部分,通过对财政支出行为的规范化,以较好地实现对财政的监督,充分体现出财政资金的宏观调控功能和作用。为此,我们要关注和分析财政国库集中支付制度中的内部控制问题,充分认识到内部控制与财政国库集中支付制度执行之间的直接关联性,并从制度建设和技术层面上加以有效的解决,从而更好地推动我国财政国库集中支付制度的完善与优化。
China’s treasury centralized payment system can better improve the utilization of state treasury funds. It is also a key component in the reform of the fiscal expenditure management system in our country. Through the standardization of fiscal expenditures, we can better realize the supervision of finance and fully Reflects the macro-control function and role of financial funds. To this end, we should pay attention to and analyze the internal control in the fiscal treasury centralized payment system, fully recognize the direct correlation between the internal control and the implementation of the treasury centralized treasury payment system, and effectively deal with the system construction and technical aspects , So as to better promote China’s financial treasury centralized payment system improvement and optimization.