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会计集中核算与国库集中支付制度是我国财政部门公共财政改革的两项非常重要的内容。会计集中核算在运行过程中出现了不适应的状况。国库集中支付制度是我国财政国库改革的目标,是预算执行方面的改革方向。为进一步完善国库集中支付制度,深化内黄县国库集中支付制度改革,建立健全现代公共财政管理体系,本文根据财政部《关于进一步推进地方国库集中收付制度改革的指导意见》(财库〔2011〕167号),结合内黄县实际,指出必须切实做好我县预算单位会计集中核算向国库集中支付转轨工作。
Centralized Accounting Accounting and Treasury Centralized Payment System are two very important contents of the public finance reform in China’s financial sector. Accounting centralized accounting in the course of running out of condition. Treasury centralized payment system is the goal of China’s fiscal treasury reform and the direction of budget reform. In order to further improve the central treasury payment system, deepen the reform of central treasury centralized payment system in Neihuang County, and establish and improve the modern public financial management system, according to the “Guiding Opinions on Further Promoting the Reform of Central Treasury Receipt and Payment System” (Treasury [2011 ] 167), combined with the actual Neihuang County, pointed out that we must earnestly do a good job in our county budget unit centralized accounting accounting treasury transfer to work.