| | | | | 公共财政框架下的国库集中支付制度改革 | | | 王小刚 | | | 公共财政是与社会主义市场经济体制相适应的,其有别于我国传统"生产建设型财政"的内容和要求,进行国库集中支付制度改革是健全公共财政体制的应有之义和具体的实现途径。在市场经济条件下,我国传统的国库分散管理制度显露出种种弊端,与公共财政的框架格格不入。因此,实行国库集中支付制度的改革有许多重要的现实意义和积极作用。但此项改革涉及面广,需要相关配套改革措施的配合和及时跟进,才能取得应有的效果。
【作者单位】：中共江苏省委党校 江苏 南京 210004
【关键词】：公共财政;国库集中支付制度;改革
【分类号】：F812.2
【DOI】：cnki:ISSN:1008-4533.0.2004-04-016
【正文快照】：
长期以来,我国不论是在财政理论上,还是在实践中,一直奉行“以收定支”的理财原则,存在着“重收入、轻支出”的财政支出思想。改革的重点往往集中在财政收入方面,而在支出方面尚未进行彻底的96改革。2001年,财政部长项怀城在全国人大会议的工作报告中,将实行国库集中支付制度作为我国“十五”期间财政支出改革的重点。在新形势下,建立健全的公共财政体制框架,加强财政支出管理成为必然,推行国库集中支付制度理应提上议事日程。一、推行国库集中支付制度是建立公共财政体制的必然要求所谓公共财政就是国家提供公共产品,提供公共需要的意… | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | The Treasure Single Account System under The Framework of Public Finance | | | WANG Xiao-gang (Party School of Jiangsu Province committee of CPC;Nanjing 210004;China) | | | Public finance should go along with the socialist market economy system, and it differs from the Chinese traditional "finance system of production and construction" in content and requirement. The reform of treasure single account system is the demand and concrete enforcement of public finance. Under the condition of market economy, Chinese original treasure scattered management system is prone to various drawbacks, and therefore, does not fit the framework of public finance. Thus, the reform of treasure single account system is of great realistic significance and positive influence. But this reform involves a wide range of aspects, requiring a series of supporting reform measures, which are a must if we want to obtain the expected beneficial results.
【Keyword】：public finance;treasure single account system;reform |
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