论文部分内容阅读
集中核算与国库集中支付制度的融合是对财政监督的有效补充,对财政资金的收支活动全程监督,从根本上改变对部门预算约束不强的问题,真正提高财政管理水平,达到财政国库管理制度改革的目的。
Centralized accounting and centralized treasury payment system integration is an effective supplement to the financial supervision of the revenue and expenditure of financial funds throughout the supervision and fundamentally change the departmental budget constraints are not strong, and truly improve the level of financial management, to achieve fiscal treasury management The purpose of system reform.