目前,不少地方推行的会计集中核算制度,对规范会计基础工作、加强会计监督和廉政建设,起到了积极作用。但会计集中核算制度要不要转轨变型为国库集中收付制度,如何转型,这是目前社会各界关注焦点和热点。下面,笔者根据工作实践和学习体会,对转型问 At present, the accounting centralized accounting system implemented in many places has played an active role in standardizing the basic accounting work and in strengthening the accounting supervision and building an honest and clean government. However, whether the accounting centralized accounting system should be transformed into a centralized treasury receipt and payment system and how to transform it is the focus and hot point of all sectors of society at present. The following, the author based on work experience and learning experience, the transition asked