为适应财政国库改革的要求,必须积极推进并完善会计集中核算制,并根据目前各地会计集中核算的实践,改变会计核算中心的职能定位,理顺财政国库集中收付制与会计集中核算制的关系,推进会计集中核算模式和方法的改革等,建议国库集中收付制与会计集中核算制互相衔接。 In order to meet the requirements of fiscal treasury reform, we must actively promote and improve the accounting centralized accounting system, and change the functional orientation of the accounting center according to the current practice of central accounting accounting in various places to rationalize the treasury centralized treasury payment system and accounting centralized accounting system Relations, and promote accounting centralized accounting mode and method of reform, etc., suggesting centralized treasury payment and accounting centralized accounting system convergence.