论文部分内容阅读
国库集中支付制度和集中会计核算制度是社会主义市场经济体制下公共财政必不可少的组成部分。集中会计核算制和国库集中支付制两种制度具有关联性和互补性。因此,在国库支付中引入集中会计核算是完全可行的。
The treasury centralized payment system and the centralized accounting system are indispensable components of public finance under the socialist market economic system. The two systems of centralized accounting system and treasury centralized payment system are of relevance and complementarity. Therefore, the introduction of centralized accounting in the treasury payment is entirely feasible.