摘要
国家集中支付制度是国家为了适应社会注意市场经济公共财政管理的需要而提出来的一种对各个账户进行全过程监控的一种新型的财政国库管理制度。它有利于提高财政资金的使用效益和加强对财政支出的监管。但目前这项改革中还存在着对非税收入认识模糊、缺乏统一规范的征收标准等问题,必须通过推行严格的预算管理、制订统一规范的征收标准、完善监督制度等确保这一制度的顺利实施。
State centralized payment system is a market economy in order to meet community＇s attention to the needs of palilic financial management to put forward a full account of the various process monitoring of a new treasury management system. Countries rely on computer network technology, all funds deposited into the state treasury centralized payment account, the unit will need to purchase goods or pay the amount of lair required to pay to the state agency focused on the application, upon approval, in order to get proper funding. In many developad countries, the financial sector has taken such a form. With economic development, in order to meet the needs of society, China has also introduced a national centralized payment management system. Especially for non-tax revenue of the centralized payment reform led to heated debate.
出处
《湖南工业职业技术学院学报》
2011年第6期15-16,共2页
Journal of Hunan Industry Polytechnic
关键词
非税收入
集中支付
改革
non-tax revenue
centralized payment
reform
