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近年来,随着财税管理体制改革的深入、人民银行经理国库职能的强化和国库会计核算电子化、网络化的快速发展,以及改进金融服务手段的要求,国库会计工作发生了很大变化,尤其在十二五期间,这种变化越发强烈,导致现行国库会计制度及其执行越来越难以与时俱进。一、国库会计制度体系面临的新挑战(一)财税体制的变化“省直管县”、“乡财县管”及经济发达乡镇经济管理权限扩大、新税种的出台和征收方式的改变等一系列财税体制改革举措的实
In recent years, treasury accounting has undergone great changes with the deepening of the reform of the fiscal and taxation management system, the strengthening of treasury functions of the PBC manager, the rapid development of electronic accounting and cyberization of treasuries, and the demand for improving financial services, During the 12th five-year plan period, this change has intensified. As a result, the current treasury accounting system and its implementation have become increasingly difficult to keep pace with the times. I. New Challenges Facing the Treasury Accounting System (I) Changes in the Fiscal System In the light of the expansion of the economic and management powers of the economically developed townships and towns, the introduction of new types of taxes and collection methods Change and a series of financial and taxation system reform initiatives