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会计集中核算和国库集中收付制度是目前我国财政改革的两项重要内容,现在实行国库集中收付是否就取消了会计集中核算?国库集中收付与会计集中核算如何进行衔接?本人谈几点看法。一、会计集中核算的成效会计集中核算经过几年的实践,已经在加强财政资金的管理,促进党风廉政建设,从源头上防止腐败现象和产生等方面起了明显的作用。具体表现为:1、实行会计集中核算,加强了会计队伍的管理,规范了会计核算工作,从而提高了会计人员的素质水平和会计信息的质量。2、实行会计集中核算,提高了财政支出的透明度,减少了单位财
Centralized accounting and Treasury centralized collection and payment system is the two important aspects of China’s financial reform, the implementation of centralized treasury payment now cancel accounting centralized accounting? Centralized treasury collection and accounting centralized accounting how to link? I talk about the views . I. The Results of Centralized Accounting Accounting After several years of practice, the centralized accounting of accounting has played an obvious role in strengthening the management of financial funds, promoting the building of party conduct and building an honest and clean government and preventing corruption from occurring at the source. Specific performance: 1, the implementation of centralized accounting accounting, strengthen the accounting team management, standardize the accounting work, thereby enhancing the quality of accounting personnel and accounting information quality. 2, the implementation of centralized accounting accounting, improve the transparency of financial expenditures and reduce the unit wealth