会计集中核算和国库集中支付是受人关注的两项财政工作改革。它们虽然在制度设计和操作手段上各不相同,但却作用于财政资金运行的同一环节,有着相同或相似的目的和效果。2003年6月财政部下发了财库68号文件。明确要求各级财政部门要积极引导会计集中核算制度向国库集中支付制度转轨。转轨作为一个重要问题开始摆在了各级财政部门和财政改革研究者面前,本文就转轨的必要性、可行性及找出两项制度转轨的结合点,提出具体可行的转轨模。 Accounting centralized accounting and centralized treasury payment are two financial reform that are of concern to people. Although they are different in system design and operation means, they all act on the same part of the operation of fiscal funds with the same or similar purposes and effects. In June 2003, the Ministry of Finance issued Document No. 68 of Treasury. Clearly require the financial departments at all levels should actively guide the accounting centralized accounting system to the treasury centralized payment system transition. As an important issue, the transition began to be placed in front of the financial departments and financial reform researchers at all levels. In this paper, the necessity and feasibility of the transition and the combination of the two systems were found out.