国库集中支付制度浅析  

On the System of National Treasury Payment

作　　者：范秀坤[1] 

机构地区：[1]牡丹江医学院,黑龙江牡丹江157011

出　　处：《哈尔滨商业大学学报（社会科学版）》2005年第5期49-50,共2页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：国库集中支付制度作为财政国库管理制度改革的一项内容已经引起社会各方面的关注,该制度是市场经济国家适应市场经济体制的要求,它的推行已成为一种必然趋势,为此就现行国库支付制度存在的弊端、实行国库集中支付的意义作了简要阐述,并对此项制度改革提出了几点建议。The system of the comprehensive pay of the national treasury is regarded as the main content of the reform of the administration of the national treasury, which has already attracted wide attention form all the comers of the country. This system is adopted by the countries in the marked - oriented systems to adjust them to the marked - oriented system. What＇s more, its implement is an necessary tendency. This point this system illustrates the major malpractice and its minor meaning of the present system and put forth some proposals to reform it.

关 键 词：国库管理 制度改革 资金管理 部门预算 支付方式 

分 类 号：F234.4[经济管理—会计学]