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guo ku ji zhong zhi fu de dan wei xian jie wen ti yu jie jue dui ce
Author(s): 
Pages: 31-35
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  国库集中支付财政部门预算单位单位衔接衔接模型;
Abstract: 国库集中支付涉及财政部门内部、财政部门与预算单位之间的衔接。通过分析发现,财政部门内部的衔接问题主要表现在分权、工作衔接、彼此监督等方面;财政部门与预算单位的衔接问题主要表现在衔接的效率、顺畅性、权益的博弈等方面。对此,本文构建了衔接模式,该模式可有效解决以上两个方面的问题,突出了衔接的高效性、责任性、监督性和自主性。
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