会计集中核算和国库集中支付是财政国库管理制度改革中先后出现的两种模式,两者之间既有密切的联系,又有区别。为积极推进财政国库管理制度改革,我省明确指出应遵循“一结合、三不变”的原则,其中“一结合”就是国 Centralized accounting accounting and treasury centralized payment are the two modes that emerged in the reform of the fiscal treasury management system. There are close relations and differences between the two. In order to actively promote the reform of the financial treasury management system, our province made it clear that the principle of “one union, three unchanges” should be followed, where “unity” is the