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会计集中核算是在单位资金所有权、使用权和财务自主权不变的前提下,采取“集中管理、统一开户、分户核算”的方法,集中办理各单位会计事务的一种方法。国库集中支付制是财政部门对财政性资金通过国库单一账户体系支付和清算的财政国库管理办法。会计集中核算制与国库集中支付制作为两项紧密相联的改革措施,对于进一步全面推进财政管理体制改革,建立公共财政框架体系有着重要作用。
Centralized accounting is the unit of capital ownership, right of use and financial autonomy unchanged under the premise of adopting “centralized management, unified account, household accounting,” a method of centralized accounting for each unit of a method. The treasury centralized payment system is the treasury management measures for the financial departments to pay and liquidate the fiscal funds through the single treasury account system. Accounting centralized accounting system and the centralized treasury payment system as two closely linked reform measures for the further comprehensive reform of the financial management system, the establishment of a public financial framework has an important role.