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把会计集中核算制度整合进国库集中支付制度可以集成会计集中核算制、国库集中支付制两种制度的优点,实现了预算、用款计划控制和会计核算相结合的管理效果。两种制度的结合可以说是国库财政管理的一次重大突破。本文分析了国库集中支付与会计集中核算结合的可行性,及二者结合的重要意义,提出了发展国库集中支付与会计集中核算结合模式的策略。
Integrating accounting centralized accounting system into centralized treasury payment system can integrate the advantages of accounting centralized accounting system and treasury centralized payment system and realize the management effect of combining budget, money supply plan control and accounting. The combination of the two systems can be said to be a major breakthrough in treasury financial management. This article analyzes the feasibility of combining treasury centralized payment with centralized accounting, and the importance of the combination of the two. It proposes a strategy of developing a combination of treasury centralized payment and centralized accounting accounting.