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我国的财政国库管理制度改革取得了重大进展,国库集中收付制度在财政财务管理中的基础地位已经确立,“十一五”时期可望达到“横到边,竖到底”的改革目标。在这种新形势下,如何规范做好和完善财政国库集中支付的会计核算,理顺财政总预算会计与财政国库支付执行机构会计、预算单位会计的账务对应关系,是财政国库部门面临的一项紧逼任务。对此,笔者提些建议。一、目前通行的财政国库集中支付会计核算办法 2001年,财政部根据《财政国库管理制度改革试点
China’s treasury treasury management system reform has made significant progress. The treasury centralized treasury receipt and payment system has established its fundamental position in financial and financial management. It is expected that during the “11th Five-Year Plan” period, “horizontal to horizontal, vertical to the bottom” will be achieved Reform goals. Under such a new situation, how to standardize and perfect the accounting of central treasury payment by fiscal treasury, and to straighten out the corresponding accounting relationship between total fiscal budget accounting and financial treasury payment to accountant and budgetary unit of implementing agencies, A pressing task. In this regard, I make some suggestions. First, the current centralized treasury treasury payment accounting methods In 2001, the Ministry of Finance under the "treasury management system reform pilot