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从目前来看,会计集中核算与国库集中支付制度是我国财政部门的公共财政改革的两项非常重要的内容。这两项内容的改革主体和目的基本一致,二者相结合具有现实的可行性。本文研究了会计集中核算与国库集中支付制度的结合并轨的必要性以及可行性,并在此基础上对如何将二者融合进行了探讨。希望通过本文的研究能够有助于会计集中核算与国库集中支付制度的结合。
From the current point of view, accounting centralized accounting and treasury centralized payment system are two very important parts of the public finance reform in China’s financial sector. The two main contents of the reform and the main purpose of the same, the combination of the realistic feasibility. This paper studies the necessity and feasibility of integrating accounting centralized accounting with centralized treasury payment system, and on this basis, it discusses how to integrate the two. Hope this article’s research can help the accounting centralized accounting and the centralized treasury payment system.