国库单一账户

第一节主要介绍国库单一账户的建立。这一节首先介绍了国库单一账户的一般构成。

The first subsection talks about the foundation of Treasury Single Account System .

建立国库单一账户体系是财政国库管理制度改革的关键。

To establish the treasury single account system is the key to the reform of financial treasury management system .

本文论述了我国实行国库单一账户制度的必要性和面临的困难，并提出了实施这项改革的一些对策。

The necessity difficulty and measure of carrying out the system are discussed in this paper .

从根本上讲，加快经济市场化步伐、深化财政、金融体制改革是规范国库单一账户制度的根本保证。

Radically , speeding up the construction of market economy and in densification of reform of finance system is the cardinal guarantee of standardization of treasury single account .

具体而言，这种制度有以下三个基本特征：一是财政统一开设国库单一账户，各单位不再设有银行账户；

Specifically , this system has three basic characteristics : First , the creation of a single account of the state treasury financial unity , the unit no longer has a bank account ;

通过具体分析了国库单一账户体系的构成、支出类型、支付方式及其程序，得出了国库集中支付制度的优势。

By analysis the composing of treasury single account , the types of concentrating payment , the fashion and the procedure of concentrating payment , then educe the superiority of treasury concentration payment system .

我国目前正在建立和完善以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形成的财政国库管理体制。

In our country the finance exchequer manage system are being constituted and consummated that is based on exchequer singleness account system on foundation and formed by financing capture a exchequer centralized and paid .

预算执行程序的变革，在预算执行机构独立的基础上，引入以国库单一账户体系为基础的国库集中支付制度、国库清算和监督制度等新的执行程序和流程。

Analyze and reform the program of budget enforcement , bring in new executive procedure on the basis of treasury single account , such as the system of centralized treasury intake and payment , treasury liquidation and supervision etc.

根据国家的战略部署，国家要求各地力争在2010年将所有财政性资金全部纳入国库单一账户体系运行管理，各级预算单位全部实行国库集中支付制度。

According to the strategic plan of country , the State urged all localities to strive for all funded into the treasury single account system , and all of the various levels budget unit effectuations exchequer concentrates payment system by 2010 .

第三、结合国库单一账户制度和部门预算等财政管理制度的改革，提出了改革森林生态效益补偿资金拨付渠道的建议和报账制的财务管理办法。

With the reform of the state treasury one account system and departmental budget of the public finance management system , the paper proposes that forest ecological compensation allocation channels be reformed and the financial management ways be changed into borrowing first followed by reporting the expenditure .

国库集中支付即国库单一账户制度。

Treasury centralized payment of the treasury single account system .

财政国库集中支付是以国库单一账户体系为基础，以完善的财政支付信息系统和银行系统为依托的一种新型支付方式。

Treasury centralized payment system is one payment that based on the treasury single account system and perfect financial payment information system and the banking system .

财政收入通过商业银行现代化电子支付手段直接缴入国库，财政支出通过国库单一账户直接支付给商品或劳务提供者及最终用款人，即国库集中收付制度。

The system of centralized collection and payment by the treasury functions as follows , the state revenue is turned in the treasury by modern economic payment from commercial banks , while the expenditure is paid to goods or service providers and ultimate expenditure spenders through treasury single account .

推行财政国库管理制度改革，建立国库单一账户体系，实行国库集中支付制度，是规范财政收支管理，建立社会主义公共财政的客观要求。

Reforming the national treasury management system , building the national treasury single account system and implementing the centralized treasury payment system is the objective requirement of regulating the financial revenue and expenditure management and establishing a socialist public finance .

第三节，笔者提出我国国库管理制度的发展方向是建立以国库单一账户体系为基础、资金缴付以国库集中支付为主要形式的财政国库管理制度。

Accounting calculating centralization system is one of the effective forms of accounting accreditation that is carried out by government departments . The third section is the basis of national treasury regulatory regime of our country .

通过分析现行国库支付制度存在的弊端，提出了建立以国库单一账户体系为基础，资金拨付以国库集中支付为主要形式的现代国库管理制度。

Through analysis of the demerits existing in current f financial national treasury payment system , this paper puts forward modern national treasury administration system that is taking single national treasury account as base and fund payment taking national treasury centralized payment as main method .

国库集中支付制度改革已历时十年，总的来看，运行平稳，国库单一账户体系初步建立，资金支付方式日益规范，支付效率明显提高。

In general , the operation is stable . While the unitary exchequer account system has already been established , the fund payment method becomes standard gradually , and payment efficiency improves obviously .

国库集中支付制度不同于以往国库分散支付制度，它是以国库单一账户体系为基础，以国库集中支付为资金拨款主要形式的财政国库管理制度。

Different from the past treasury dispersed payment system , treasury centralized payment system is a fiscal treasury management system with single treasury accounting system as its base , and with the treasury centralized payment for appropriation as its abbreviated form .

现代国库管理制度的建立也改变了对资金使用和调度的监管方式，借助于国库单一账户这个资金的唯一出口，清晰反映财政性资金每一笔钱的来龙去脉。

The establishment of a modern treasury management system also changed for the use of funds and dispatching supervision , the only outlet with the help of treasury single account the funds , clearly reflect the financial capital of each money sequence of events .

所谓国库集中支付制度是指全部财政收支都由设在国库或者国库指定代理银行的账户反映，各支出单位和支出部门的财政资金收付都通过财政部门在国库开设的单一账户集中办理。

Treasury centralized payment system means all revenues and expenditures are reflected by the account set in the treasury or the appointed agency bank , the revenues and expenditures of all expenditure organizations and departments should proceed with centralized declaration by the single account set by the treasury .