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会计集中核算制的运行方式为国库集中支付制的实施创造了有利条件,会计集中核算制要求取消单位原有的财政性资金银行账户,实行单一账户制度,采取“集中管理、统一开户、分户核算”的运作方式,为国库集中支付制的单一账户制度实施创造了条件。会计集中核算制已成为国库集中支付制的有效补充,会计集中核算制实行集中支付,统一办理资金结算和统一发放工资,实际上已拥有了一部分国库集中支付的功能。通过对单位预算的有效执行,使财政监督深入到预算编制的各个环节,可以从根本上提高预算的科学性和准确性,并成为国库集中支付制的有效补充。一、会计集中核算的意义会计集中核算是在单位预算管理体制、资金所有权、使
The operation mode of accounting centralized accounting system has created favorable conditions for the implementation of centralized treasury payment system. Accounting centralized accounting system requires the cancellation of the original financial capital bank accounts of the unit, the implementation of a single account system, the adoption of “centralized management, unified account opening, Household accounting ”mode of operation for the treasury payment system of a single account to create the conditions for the implementation. The central accounting system for accounting has become an effective complement to the centralized treasury payment system. The centralized accounting system for central accounting practices centralized payment, unified settlement of funds and unified payment of wages. In fact, it has the function of central treasury payment. Through the effective implementation of the unit budget, making financial supervision in all aspects of budget preparation can fundamentally improve the scientific and accurate budget and become an effective complement to the centralized treasury payment system. First, the significance of accounting centralized accounting Accounting centralized accounting is in the unit budget management system, ownership of funds,