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在改革开不断深入,社会主义市场经济体制不断改善的背景下,国库管理制度也在不断的改革发展前进。我国的国库管理制度引用了先进的国际办法,国库集中支付,这种制度是以国库单一账户体系为基础,以国库集中支付为资金拨付主要形式的财政国库资金管理制度。有发展就会有问题,在国库集中支付下,事业单位的会计核算仍然存在着问题。本文章分析了国库集中支付的作用和,事业单位会计核算的现状问题,并针对性地提出了相应的解决办法和建议。
Under the background of deepening reform and continuous improvement of the socialist market economic system, the state treasury management system is also under constant reform and development. China’s treasury management system cites advanced international approaches and treasury centralized payment. This system is a treasury treasury fund management system based on the Treasury Single Account System and centralized treasury payment as the main form of fund allocation. There will be problems in development. With treasury centralized payment, there are still problems in the accounting of public institutions. This article analyzes the central treasury payment role and the status quo of the accounting unit of accounting, and put forward corresponding solutions and suggestions.