摘要
集中支付制度是发达国家普遍采用的一种国库管理模式,美、德、法、日、韩等主要发达国家的国库集中支付制度电子化水平经过多年发展已经较为成熟和完善,值得我们学习和借鉴。本文将对上述国家的国库集中支付制度电子化水平进行概述,以期为我国国库制度发展提供参考。
Centralized payment system is a Treasury management mode generally adopted in developed countries.The Treasury centralized payment system and its electronic level in major developed countries such as the United States,Germany,France,Japan and South Korea have been relatively mature and improved after years of development,which is worthy of our learning and reference.This paper will summarize the Treasury centralized payment system and its electronization in the above-mentioned countries in order to provide reference for the development of our Treasury system.
出处
《吉林金融研究》
2021年第4期60-63,75,共5页
Journal of Jilin Financial Research
关键词
集中支付制度
国库
发达国家
电子化
centralized payment system
treasury
developed countries
electronization
