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随着我国深化国库集中支付改革工作的继续推行,县级财政的国库集中支付改革工作已在各地落实,具体的改革形势在财政部规定的大框架下,各地根据实际情况和对国库集中支付改革的理解,表现出了多种不同的形式。本文根据财政部关于国库集中支付改革的文件精神和和相关的财会法律法规及会计集中核算向国库集中支付转轨的实际操作,分析了会计集中核算向国库集中支付的过渡、转换和衔接过程及体会。
As our country deepens the treasury centralized payment reform, the county treasury centralized payment reform has been implemented in various places. The specific reform situation is under the framework stipulated by the Ministry of Finance. All localities, depending on the actual situation and the treasury payment reform, The understanding shows many different forms. Based on the Ministry of Finance’s paper on the treasury payment reform and the relevant accounting laws and regulations and centralized accounting accounting centralized treasury payment to the transition of the actual operation of the central accounting centralized treasury payment analysis of the transition, conversion and convergence process and experience .