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实行会计集中核算制度与国库集中收付制度是当前公共财政改革的重要内容之一,会计集中核算工作的重点是通过改变传统的会计核算管理模式,从根本上解决我国行政事业单位在会计核算及会计监督方面所存在的问题,而国库集中收付制度工作的重点则是通过改变传统的经费领拨模式,解决我国财政性资金支付及资金收入上缴中所存在的问题,如果将我国会计集中核算制度与国库集中收付制度有机的融合在一起,可以更好的发挥会计集中核算制度以及国库集中收付制度的组合效应以及协同效应。本文详细的阐述了会计集中核算与国库集中收付制度的重要作用,并对会计集中核算及国库集中收付制度的相结合作了深入的探讨。
The implementation of accounting centralized accounting system and the centralized treasury receipt and payment system is one of the important contents of public finance reform. The focal point of accounting centralized accounting is that by changing the traditional accounting management model, we can fundamentally solve the problems of accounting administration, Accounting supervision of the existing problems, and the focus of the treasury receipt and payment system work is to change the traditional pattern of the funds received to solve our country’s financial capital disbursement and the payment of funds income problems, if the accounting centralized accounting The system and the centralized Treasury receipt and payment system together, you can better play a centralized accounting system and the treasury centralized treasury payment system, the combined effect and synergies. This article elaborates on the important role of accounting centralized accounting and treasury centralized payment system, and makes a deep discussion on the combination of accounting centralized accounting and treasury centralized payment and receipt system.