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会计集中核算制度和国库集中支付制度是我国推行财政资金管理改革上的两项重要举措。会计集中核算制度的目的在于改变会计人员管理形式和会计业务程序,而国库集中支付制度则是对国库资金拨付方式的改革,它强调的是预算的监督执行。应该把会计集中核算和国库集中支付结合起来,因为两者的目的都在于规范资金支出、降低资金风险、提升使用效率。本文对两种制度的结合提出了一些看法和建议。
Accounting centralized accounting system and centralized treasury payment system is China’s implementation of financial funds management reform two important measures. The purpose of accounting centralized accounting system is to change the accounting staff management and accounting business procedures, while the centralized treasury payment system is the treasury funds allocated to the reform, which emphasizes the supervision and implementation of the budget. The centralized accounting of accounts should be combined with centralized treasury payment because the purpose of both is to regulate capital expenditures, reduce funding risks and improve efficiency of use. This article puts forward some opinions and suggestions on the combination of the two systems.