实行国库集中收付是我国当前深化预算管理改革的重要举措。会计集中核算面临向国库集中收付制的转型。本文在对会计集中核算与国库集中收付异同比较的基础上,探索会计集中核算模式向国库集中收付制转型的思路。一、集中核算模式与国库集中收付制的比较两者的相同之处在于:1、两 The implementation of centralized treasury collection and payment is an important measure for deepening the budgetary management reform in our country. Accounting centralized accounting facing the treasury centralized payment system transformation. Based on the comparison between the centralized accounting of accounting and centralized treasury receipt and disbursement, this article explores the thinking of accounting centralized accounting mode transition to treasury centralized payment system. First, the centralized accounting model and the Treasury centralized payment system comparison The two are the same: 1, two