国库集中支付改革只改变财政资金的拨付方式,不涉及预算单位管理职能变化和根本利益调整。单位的预算执行主体不变、单位的资金使用权不变、单位的财务管理和会计核算权不变。各部门如何适应改革的需要,在财务管理科学化、精细化上创新工作方法,提高财务管理水平,笔者结合工作实践,作一简单阐述,不对之处,敬请批评指正。一、建立财政资金备查簿,随时掌握资金动向财政资金在国库集中支付主要分三个环节,既指标环节、计划环节、支付环节。针对这三个环节,建议单位建 Treasury centralized payment reform only changes the allocation of financial funds, does not involve changes in the budget unit management functions and the fundamental interests of the adjustment. The unit of the executive body of the budget unchanged, the unit’s right to use the same funds, the unit’s financial management and accounting rights unchanged. How to adapt to the needs of the reform of various departments in the financial management of scientific and refined work on innovative ways to improve the level of financial management, the author combines work practices for a simple exposition, please correct me. First, the establishment of the financial capital reference book, keep track of the capital movements Financial funds concentrated in the treasury payment is mainly divided into three areas, both indicators, planning and payment links. For these three areas, it is recommended to build units