| 国库收付制度改革的现状和趋势 |
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| 引用本文： | 彭彤丽. 国库收付制度改革的现状和趋势[J]. 长沙大学学报, 2006, 20(3): 19-20 |
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| 作者姓名： | 彭彤丽 |
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| 作者单位： | 湖南工业职业技术学院经济管理系,湖南,长沙,410208 |
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| 摘 要： | 推行国库集中收付制度改革,建立以国库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,规范财政收支行为,是建立社会主义公共财政、加强财政监督、提高资金使用效益的客观要求。
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| 关 键 词： | 国库集中收付制度 国库管理制度 改革 |
| 文章编号： | 1008-4681（2006）03-0019-02 |
| 收稿时间： | 2006-03-08 |
| 修稿时间： | 2006-03-08 |
The Status Quo and Tendency of the Reform of Treasury System |
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| PENG Tong-li. The Status Quo and Tendency of the Reform of Treasury System[J]. Journal of Changsha University, 2006, 20(3): 19-20 |
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| Authors: | PENG Tong-li |
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| Affiliation: | Department of Economy Management, Firman Industry Polytechnic, Changsha 410208, China |
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| Abstract: | This paper points out that the promotion of the reform of treasury centralization of income and expenses,the state financial management system based on single treasury account system with the treasury centralization as the major form of fund payment is the objective requirement of establishing the social public finance,reinforcing the financial supervision,and thus improving the effectiveness of fund using. |
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| Keywords: | treasury centralization of income and expenses system treasury administration system reform |
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