论财政国库支付制度改革的必然性

实行财政国库支付制度改革，是建设公共财政支出的基础，是规范和强化财政支出管理的现实要求，是防止私设“小金库”，从源头预防和治理腐败的有效措施通过分析现行国库支付制度存在的弊端，提出了建立以国库单一账户体系为基础，资金拨付以国库集中支付为主要形式的现代国库管理制度。

Discussion about the Inevitability of the Reformation of National Treasury Payment System

Implementing the reformation of financial national treasury payment system, which is the base to construct public financial expenditure,is the actual requirement of regulating and strengthening financial defraying administration,the effective measures of preventing and control malversation from headstream. Through analysis of the demerits existing in current f financial national treasury payment system,this paper puts forward modern national treasury administration system that is taking single national treasury account as base and fund payment taking national treasury centralized payment as main method.