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当前我国财政国库改革的目标之一就是国库集中支付制度,采取适当的措施妥善处理财政国库集中支付制度与惠及集中核算制度的关系是国家财政需要面临和解决的问题,处理好这种关系利于我国财政部门实现对资源的优化配置,推动我国经济的发展。基于此,本文在简单介绍这两种制度的含义的基础上,分析了财政国库集中支付下会计集中核算的利与弊,提出了相关建议。
At present, one of the goals of the fiscal treasury reform in our country is the central treasury centralized payment system. To take appropriate measures to properly handle the relationship between the treasury centralized treasury payment system and the centralized treasury accounting system is a problem faced by the state treasury and needs to be solved. To handle this kind of relationship is conducive to our country The financial sector to achieve the optimal allocation of resources to promote China’s economic development. Based on this, based on the brief introduction of the meanings of these two systems, this paper analyzes the pros and cons of accounting centralized accounting under the centralized payment of financial treasury and puts forward some suggestions.