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关于完善国库集中收付制度的思考
引用本文:陈晓丰. 关于完善国库集中收付制度的思考[J]. 沙洲职业工学院学报, 2010, 13(1): 41-45
作者姓名:陈晓丰
作者单位:张家港市财政局,江苏,张家港,215600
摘    要:经过几年的积极探索,国库集中收付制度改革已取得了初步成效,但在实践过程中还存在着许多亟待解决的问题,需要进一步改革和完善。文章在总结前阶段国库集中收付制度改革实践的基础上,研究和思考如何进一步完善国库集中收付制度。

关 键 词:公共财政  国库集中收付  国库单一账户

Research on Perfecting the Treasury Centralized Revenue and Payment System
CHEN Xiao-feng. Research on Perfecting the Treasury Centralized Revenue and Payment System[J]. Journal of Shazhou Polytechnical Institute of Technology, 2010, 13(1): 41-45
Authors:CHEN Xiao-feng
Affiliation:CHEN Xiao-feng(Zhangjiagang Municipal Bureau of Finance,Zhangjiagang 215600,China)
Abstract:Through the further investigation and positive practice,the reform on the treasury centralized revenue and payment system has already brought about the obvious effect,however,there are a lot of urgent problems to be solved in the course of practice.The system needs further reform and perfection.Thus,on the basis of summarizing the practice of the reformation of treasury centralized revenue and payment system in China,this paper attempts to find a way to further perfect the treasury centralized revenue and payment system.
Keywords:public finance  treasury centralized revenue and payment  treasury single account
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