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我国对于机关事业单位进行国库直接支付会计核算模式实施使得我国在财政资金的控制方面取得了很好地成绩,但同时也伴随着很多问题的出现,本文就对国库直接支付制度的优越性和现存的问题进行了研究分析,希望能对此项制度的实施改革有所效用。
In our country, the implementation of the State Treasury Direct Payment Accounting Scheme makes our country have achieved good results in the control of financial funds, but also accompanied by many problems, this paper on the superiority of the treasury direct payment system and the existing Of the issue conducted a study and analysis, hoping to reform the implementation of this system has been effective.