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会计集中支付核算是我国当前和今后财政体制改革的一项重要内容。会计集中支付核算是以集中资金为基础,统一核算为手段,加强财政资金收支管理为目标的一种财政管理模式,是我国当前和今后财政体制改革的一项重要内容。大多数地方成立了县财政国库支付核算中心,实行“单一账户、集中支付、统一核算”的管理办法,统一办理资金结算,集中进行会计核算。这一改革对提高财政理财能力,规范会计行为,加强会计核算和廉政建设等起到了十分重要的作用,但仍有许多需要完善的地方。
Accounting centralized payment accounting is an important part of China’s current and future financial system reform. Centralized accounting accounting is a kind of financial management mode based on centralized fund, unified accounting as a means and strengthening revenue and expenditure management of fiscal funds. It is an important content of current and future fiscal system reform in our country. Most places set up the county treasury payment accounting center, the implementation of “a single account, centralized payment, unified accounting” management approach, a unified settlement of funds, focus on accounting. This reform has played a very important role in improving financial management ability, standardizing accounting behavior, and strengthening accounting and anti-corruption construction. However, there are still many areas that need improvement.