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改革国库管理制度,实行国库集中支付,是近年来财政部大力倡导的一项改革措施,各地在纷纷试行。如何在会计集中核算基础上实现向国库集中支付制度的有效转化,笔者浅谈以下看法。
Reforming the treasury management system and implementing treasury centralized payment is a reform measure vigorously advocated by the Ministry of Finance in recent years and has been piloted around the country. How to realize the effective conversion to centralized treasury payment system on the basis of accounting centralized accounting, I talk about the following views.