目前,我国财政资金收付的基本制度是国库集中收付制度。在国库集中收付制度改革以前,财政资金主要通过预算单位银行账户层层收付,收付过程中也曾发生过滞留、挤占、挪用财政资金,包括违规理财的现象。国库集中收付制度改革后,财政资金运行管理发生了根本性变化,财政收入通过财税库银横向联网系 At present, the basic system of collecting and paying the fiscal funds in our country is the centralized treasury collection and payment system. Prior to the reform of the Treasury’s central collection and payment system, the financial funds were mainly collected and paid at the bank accounts of the budget units. Straddling, crowding-out and misappropriation of financial funds, including irregular financial management, also occurred during the collection and payment. Treasury centralized receipt and payment system reform, the operation and management of financial capital has undergone fundamental changes, fiscal revenue through the fiscal tax pool of horizontal networking system