财政国库集中收付制与会计集中核算制是当前公共财政改革和会计改革中的热点问题,这两种制度都是按照财政部和中纪委要求,对财政性资金进行管理和监督,以达到提高财政资金使用效益的目的。在这两项制度的执行过程中,笔者认为虽然会计集中核算具有一定的积极作用,但还是弊大于利,特别是在实行国库集中收付后这种弊端越来越明显。 Centralized collection and payment system of fiscal treasury centralized accounting system is the current public finance reform and accounting reform in the hot issues, both of the two systems are in accordance with the requirements of the Ministry of Finance and the Central Discipline Inspection Commission, the management and supervision of financial funds in order to achieve improvement The purpose of the use of financial resources. In the implementation of these two systems, the author believes that although the central accounting accounting has a certain positive effect, but it still does more harm than good, especially after the implementation of centralized treasury collection and payment of such drawbacks more and more obvious.