论文部分内容阅读
建立国库集中收付制度是我国财政资金管理方式的一次重大改革,是财政管理制度的创新。为了保证改革的顺利进行,2001年,国务院选择了6个部门进行改革试点,安徽、四川等省也按照规范化的改革方案在省级进行试点。各试点部门和地方按照建立和完善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制度的目标要求,克服困难,积极稳妥地开展试点工作,积累了一些经验,取得了初步成效。本期编发一组财政国库管理制度改革试点经验文章,以期对其他部门和地方有所借鉴。
The establishment of a centralized Treasury receipt and payment system is a major reform of the fiscal fund management in our country and an innovation of the financial management system. In order to ensure the smooth progress of the reform, in 2001, the State Council selected six departments to conduct pilot reforms. Anhui and Sichuan provinces also conducted pilot projects at the provincial level according to the standardized reform plan. All pilot departments and localities, in accordance with the establishment and improvement of a single account system as the foundation, set forth the target requirements for the treasury management system focusing on centralized treasury collection and payment, overcame the difficulties and carried out pilot projects actively and steadily, accumulating some experience, Achieved initial results. In the current issue, a series of empirical articles on pilot reform of state treasury management system was compiled in order to draw lessons from other departments and places.