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随着财政集中支付制度在各地的推行,有些地方干脆让单位拿着单据到财政部门报销,把财政集中支付变成了报账提款。笔者认为,此法不妥。理由如下:1、财政集中支付和单位具体支出是两个不同的环节。财政集中支付只是财政拨款方式的变化,它改变了原来通过预算单位划转资金的办法,由财政部门按规定、按程序直接通过财政单一账户代预算单位将资金兑付给商品和劳务
With the implementation of centralized fiscal payment system in various places, some places simply allow the unit to reimburse the financial department with documents and turn centralized payment into reimbursement. I believe that this method is not appropriate. The reasons are as follows: 1, Centralized financial payment and unit specific expenditures are two different aspects. Financial centralized payment is only a change in the way financial allocations are made. It changes the original method of transferring funds through the budgetary unit, and the financial department, in accordance with the provisions of the regulations, directly funds the funds to the goods and services on behalf of the budgetary authority on a single fiscal account