近年来,各地相继实施的会计委派制度和国库集中收付制度改革,对提高财政资金使用效益起到了十分重要的作用,但仍有一些地方不尽人意。现根据我市实际情况,借鉴外地成功经验,对如何进一步推进会计委派和国库集中收付制度改革作一些探索。一、“两制”并轨的可能性和必要性实行会 In recent years, the system of accountancy appointment and reform of centralized treasury receipt and payment, which have been successively implemented in various places, have played an important role in improving the efficiency of the use of fiscal funds. However, there are still some areas where the reform is unsatisfactory. Now based on the actual situation in our city, learn from the successful experience in other places, and make some exploration on how to further promote the appointment of accountants and the reform of centralized treasury receipt and payment system. I. The possibility and necessity of “two systems” merging will be implemented