目前,不少地方推行的会计集中核算制度,对规范会计基础、加强会计监督和廉政建设,确实起到了积极的作用。据此,有的同志提出,要把国库集中收付制与会计集中核算制融合起来。笔者认为,这种观点值得商榷。一、两种制度的概念不同国库集中收付制度,是以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库 At present, the central accounting system put in place in many places has indeed played a positive role in regulating the basis of accounting and in strengthening the construction of accounting supervision and building an honest and clean government. Accordingly, some comrades proposed that the central treasury collection and payment system should be integrated with the accounting centralized accounting system. In my opinion, this view is questionable. First, the concept of two systems Different treasury centralized payment system is based on a single treasury account system, the payment of funds to the treasury centralized payment as the main form of financial treasury