2001年,我国开始了中央财政国库管理制度改革试点,目前正全面推行以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度。实行国库集中支付后,财政性资金的拨付程序和流向的变化,使财政总预算会计、行政单位会计和事业单位会计的核算内容和方法也发生了变化。行政单位和事业单位缴存住房公 In 2001, China started a pilot reform of the central treasury treasury management system. At present, it is fully implementing a treasury treasury management system based on a single treasury account system with treasury centralized payment and receipt as the main form of treasury management. After the centralized treasury payment is implemented, the appropriation procedures and flow changes of the fiscal funds have also changed the accounting contents and methods of total fiscal budget accounting, administrative unit accounting and public accountant accounting. Administrative units and institutions to pay housing public