试论财政国库支持系统的发展与创新

随着金融和财税体制改革的深入，我国逐步建立和完善以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理体制，但是，由于新体制刚刚建立，还存在着影响建立国库支持系统的诸多因素。因此，要坚持发展与创新，建立与新体制相适应的财政国库支持系统。

The Development and Innovation of Fiscal Treasury Sustain System

Along with the deepening reform of financial and fiscal and tax system, we work up fiscal treasury management system with the base of single account and with the main form of collective treasury system. But as a result of a new system, there are a lot of factors which have effect to establishment of treasury sustain system. So we should maintain development and innovation, establish fiscal treasury sus-tain system which correspond to the new system.