近年来,为适应构建公共财政体系的要求,各地财政实施了一系列管理制度改革。重庆市涪陵区财政局因地制宜,实现了会计集中核算向国库集中支付制度的转轨。基本过程是:2002年5月,作为会计委派制方式的一种探索,对50余个预算单位试行了会计集中核算,同年9月,开始试行国库集中支付改革。两种制度的试点,使 In recent years, in order to meet the requirements of building a public financial system, various localities have implemented a series of reforms in their management systems. Fuling District of Chongqing Bureau of Finance in accordance with the local conditions, to achieve a centralized accounting accounting centralized treasury payment system transition. The basic process is as follows: In May 2002, as an exploration of the appointment system of accounting commission, centralized accounting of more than 50 budget units was piloted. In September of the same year, the reform of treasury centralized payment reform was started. Pilot two systems so