汶上县是山东省较早实施会计集中核算的县。2007年,济宁市确定在全市所有县级推行国库集中支付制度改革。我们在上级财政部门的指导下,深入开展调查研究,积极探索转轨方案,扎实推进国库集中支付改革,较好地实现了集中核算与集中支付的有机衔接。现谈几点体会如下。 Wenshang County, Shandong Province, the earlier implementation of centralized accounting counties. In 2007, Jining City decided to promote the reform of centralized treasury payment system at all county level in the city. Under the guidance of the higher finance department, we conducted in-depth investigations and studies, actively explored plans for transition, and steadfastly pushed forward treasury centralized payment reform so as to better achieve the organic convergence between centralized accounting and centralized payment. Here are a few experiences as follows.