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本文笔者通过对近些年来会计集中核算和国库集中支付在各级政府的行政事业单位的推行中所出现的一些问题进行分析,把国库集中支付和会计集中核算相结合则可以使得两者扬长避短并分别发挥出各自的优势,进而得到财政改革的组合效果,最终使得政府行政事业单位财政资金的使用效果得以提高。
In this paper, the author analyzes some problems that arise in the centralized accounting of accounting and centralized treasury payment in the implementation of the administrative institutions at all levels of government in recent years, the combination of centralized treasury payment and centralized accounting can make both weaknesses and weaknesses Respectively, to play their respective advantages, and then get the combined effect of fiscal reform, and ultimately make the government administrative institutions to improve the use of financial resources.