论文部分内容阅读
国库集中支付制度自2001年试点以来,该制度在加强财政部门资金与账户管理方面起到了较为显著的作用,但从目前发展进程看来,国库集中支付制度与相关核算工作仍存在一定的不足,在制度、基础财务工作等方面存在较多的问题。本文从国库集中支付改革进程中存在的问题入手,提出了在今后的工作中应该加强内部控制、完善预算编制、加强财务基础工作建设等,希望可以为今后的工作带来一定的启发。
Central treasury centralized payment system Since its 2001 pilot, the system has played a significant role in strengthening capital and account management in the financial sector. However, from the perspective of the current development process, there still exist some deficiencies in the centralized treasury payment system and related accounting work, In the system, basic financial work, there are more problems. This article starts from the central treasury paying for the problems existing in the process of reform, and puts forward that we should strengthen internal control, improve the budget preparation and strengthen the financial foundation work in the future work, hoping to bring some enlightenment for the future work.