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guo ku ji zhong zhi fu ji qi zhang wu chu li chu tan
Author(s): 
Pages: 52-53
Year: Issue:  3
Journal: Accountant

Abstract:  国库集中支付制度就是对从预算分配到资金拨付、资金使用、银行清算,直至资金到达商品和劳务供应者账户全过程的监控制度.就是将所有的政府性财政资金金部集中到国库单一账户,并规定所有的财政支出必须由国库直接支付.其目的是使预算资金更方便、更快捷、更透明地拨付到用款单位,从源头上杜绝腐败,提高资金的使用效率.国库集中支付制度改革的最终目标是要实现从现行的分散支付向国库集中支付转变.
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