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会计集中核算的推行为实施国库集中收付创造了条件并提供操作平台,如何做好会计集中核算向国库集中收付的转轨,笔者认为,应从以下几个方面着手。一、设立国库收付中心国库收付中心的设置可根据当地实际情况,选择以下三种方式:一是将会计集中核算的业务全部退还原单位,成立“国
The implementation of accounting centralized accounting for the implementation of centralized treasury receipt and payment to create the conditions and provide an operating platform, how to do a good job centralized accounting centralized treasury receipt and transfer, the author believes that the following aspects should be started. I. Setting up the Treasury Receiving and Paying Center The Treasury Receiving and Paying Center can be set up according to the local conditions and choose the following three ways: First, all the centralized accounting operations will be returned to the original units and the "State