近年来我国财政改革好戏连台,引人瞩目的有会计集中核算、国库集中支付、部门预算三项改革。我们认为未来的发展趋势应是会计集中核算、国库集中支付、部门预算三项改革相互融合,以会计集中核算为平台构筑集会计集中审核、国库集中收付、部门预算执行“三位一体”的财政资金管理新模式(以下简称“新模式”)。对此,本文谈以下几点看 In recent years, our country’s financial reform has played a good role in connecting with Taiwan. There are three major reforms: central accounting, concentrated treasury payment, and departmental budgeting. We think the future development trend should be accounting centralized accounting, central treasury payment and departmental budgeting, and the three reforms will be integrated with each other. Centralized accounting will be used as the platform to set centralized auditing of accounting, centralized treasury collection and payment and departmental budget execution. New model of financial fund management (hereinafter referred to as “new model ”). In this regard, this article talked about the following points