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我国国库集中支付制度的“前因后果”

【作者】 张善飞

【Author】 ZHANG Shanfei;Nanjing University of Science and Technology;

【机构】 南京理工大学财务处

【摘要】 自20世纪末以来,国库集中支付制度已日益成为政界和学界的热门话题。然而,国库集中支付制度究竟经历了怎样的演化与变迁,有待作进一步的梳理和探讨。本文基于国库集中支付制度近二十年的发展,以国库集中支付制度的实施背景和概念为起点,构建了包含国库集中支付制度及其"前因"与"后果"的逻辑框架,以期厘清国库集中支付制度的演化脉络,并对国库集中支付制度的发展趋势做出预测。

【Abstract】 China’s centralized treasury payment system has become a hot political and academic issue since the late twentieth century. Yet it still needs further clarification and exploration as how the centralized treasury payment system evolves. Based on the development of centralized treasury payment system in recent twenty years,this paper takes its concept as the starting point,and constructs a basic logic framework for the historical origin of the centralized treasury payment system on both micro and macro scales. This is to clarify the evolution routes and to predict the development trend of the centralized treasury payment system.

  • 【分类号】F812.2
  • 【下载频次】21
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