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在我国公共财政改革的推进过程中,会计集中核算及国库集中支付是较为重要的两项改革内容。从会计集中核算与国库集中支付的实施主体及实施目标上看,两者既具备了结合并轨的可能性,同时,在我国公共财政系统改革发展的背景下,又带有较强的必然性。本文对会计集中核算与国库集中支付并轨的必要性进行分析,在此基础上,探究会计集中核算与国库集中支付间的衔接措施及相关要点。
In the process of advancing the reform of public finance in our country, accounting centralized accounting and centralized treasury payment are two important reform contents. From both the central accounting and centralized implementation of treasury payment and the implementation of the target, both the two have the possibility of combining the same time, in the context of the reform and development of public finance system in our country, but also with a strong inevitability. This paper analyzes the necessity of the merger of central accounting and centralized treasury payment, on the basis of which, it explores the correlative measures and the relevant points between centralized accounting and centralized treasury payment.