财政部刚刚下发的《农业综合开发财务管理办法》中明确提出了农业综合开发资金实行县级报账的要求,为了研究和制定全国统一的报账办法,最近我们对各地试点进行了调查。一、各地县级报账制试点的基本情况(一)各地对实行县级报账认识比较深刻。一是普遍认识到,实行县级报账制,是适应新形势下财政改革的需要。国库集中收付制度改革是当前财政改革的一项重要内容,其基本框架是:建立国库单一账户体系,所有财政性资金都纳入国库单一账户体系管理,收入直接缴入国库或财政专户,支出通过国库单一账户体系支付到商品 The “Measures for the Financial Administration of Comprehensive Development of Agriculture” just issued by the Ministry of Finance explicitly put forward the requirements for county-level reimbursement of comprehensive agricultural development funds. In order to study and formulate a unified reimbursement plan nationwide, we recently conducted a survey on pilot projects in various places. First, the basic situation of county-level pilot reporting system (a) around the implementation of county-level accounting more profound understanding. First, it is generally recognized that the implementation of county-level reimbursement system is to meet the needs of the fiscal reform under the new situation. The reform of central treasury receipt and payment system is an important part of the current fiscal reform. The basic framework of the reform is to establish a treasury single account system. All financial funds are included in the Treasury’s single-account system and revenues are directly paid into treasury or financial accounts. Expenditure Through the treasury single account system to pay for goods