财政(国库)集中支付中心内外管理问题的思考  

Think the Problem of the Inside and Outside Treasury Payment Center Management

作　　者：姜晶晶[1] JIANG Jing - jing(Legal Philosophy and Political College ,Shanghai Normal University ,Shanghai 200234 ,Chin)

机构地区：[1]上海师范大学政法学院,上海200234

出　　处：《郑州航空工业管理学院学报》2016年第5期141-144,共4页Journal of Zhengzhou University of Aeronautics

摘　　要：财政(国库)集中支付制度是以国库的单一账户制度作为基础,实现资金的收缴拨款以国库集中收取和支付为主要形式的现代化的国库管理制度。国家进行国库集中支付改革十余年来,成绩突出,效果明显。但是随着改革的深入发展,在财政(国库)集中支付中心内外管理上,问题不断涌现,不仅有业务上的问题,同时各方面实质"短板"也十分突出。针对这一现状,文章在总结内外问题过程中,提出了财政(国库)集中支付中心建设的关键应归结到制度与职业道德的关系上,从而促进财政(国库)集中支付制度的全面推行。Treasury Centralization Payment System is the treasury single account system as the foundation, realizing collection of funding to the state treasury centralized collection and payment as the main form of modern national treasury management system. National has reformed the Treasury Centralized Payment System for more than ten years, outstanding achievements, and the effect is obvious. But with the further development of reform, there are many problems in internal and external management, not only have business problems, at the same time all aspects of the essence ＂short board＂ has been outstanding. Against the status quo, the paper in the process of summarizing internal and external problems, puts forward the key to the construction of finance, the Treasury Centralized Payment Center should be attributed to the system and professional ethics relationship, thus promoting the implementation of Treasury Centralized Payment System.

关 键 词：财政 国库集中支付中心 内外管理 制度与职业道德 

分 类 号：F812.45[经济管理—财政学]