国库集中收付制度改革刍议

国库集中收付制度改革，是我国建立公共财政体系的重要内容，也是我国建立现代财政国库制度的核心内容。实行国库集中收付制度，是解决财政资金使用中诸多问题的治本之策，是从源头上治理腐败的重大措施，也是市场经济条件下实行公共财政的必然选择。我国自2001年实施国库集中收付制度试点改革以来，改革成效明显，运行平稳，但是，改革过程中存在的问题也日益显现出来。本文分析了现行国库集中收付制度改革中存在的问题，同时给出了深化改革的思路。

On the Accounting System Reformation of the State Treasury Centralization

The accounting system reformation of the state treasury centralization is now the important course and the core of constructing our country's public finance and modern state treasury system.The implement of this system is the policy to solve the basic finance usage problem,the main measure to control the corruption from the original,and also the inevitable choice in running the public finance under the market economy.Since the implement of the pilot reform in 2001,it was obvious effective and run well,then ...