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随着国库集中收付制度改革在全国的全面推行,2005年以来中央和地方许多预算单位已实行国库集中收付制度,甚至县级部分预算单位也进行了国库集中收付制度的试点实行。笔者所工作的单位于2008年成为国库集中收付制度的县级试点实行单位,三年来在新旧制度的不断磨合中,国库集中收付制度的实行日趋完善。为更好地发挥会计核算和监督的职能,使国库集中收付制度既能实现其改革的目标又更适应预算单位的要求,笔者结合几年的国库集中收付制度的操作实践,针对当前预算单位的财务管理工作提出几点建议,与大家共同探讨。
With the treasury centralized payment system reform in the country’s full implementation, since 2005, many central and local budget units have implemented treasury centralized payment system, and even some county-level budget units also conducted a centralized treasury collection and payment system pilot implementation. In 2008, the unit that the author worked for became the county-level pilot implementation unit of the treasury centralized payment and receipt system. In the continuous run-in of the old and new systems in the past three years, the treasury centralized receipt and payment system became more and more perfect. In order to give full play to the functions of accounting and supervision, so that the centralized Treasury receipt and payment system can not only achieve the goal of reform but also meet the requirements of the budgetary unit, the author combined with the practice of centralized Treasury receipt and payment system for several years, Unit of financial management made a few suggestions, and we discuss.