【摘要】 当前我国财政改革的重点是支出管理改革 ,而国库集中支付制度是支出管理改革的重要内容之一。建立国库集中支付制度 ,有利于加强财政支出管理 ,减少国债发行 ,优化预算编制 ,促进国有资产核算。建立国库集中支付制度的核心就是建立国库单一账户 ,通过单一账户加强财政部门对预算支出单位的监督。更多还原

【Abstract】 The current emphasis of financial reform is focused on governmental expenditure.The system of the national treasury’s intensive payment is one of the reforming contents.Establishing the system of intensive payment contributes to strengthen the management of financial expenditure and improve the efficiency of financial capital.The center of this system is to set up a single account of national treasury.By erecting this single account,the departments of Finance can strengthen the supervision on some expenditure units of budget.更多还原