论文部分内容阅读
基于会计集中核算的国库集中支付体系的建立是建立社会主义市场经济条件下公共财政框架的重要基础,是当前我国财政支出改革的方向和核心内容,是对财政资金动作方式的根本变革,是整个预算执行机制和财政收支管理的创新。但在会计集中核算基础上搞好国库集中支付制度由于改革涉及面广,政策性强,存在的问题比较多,本文为此提出了基于会计集中核算的国库集中支付体系建立措施。
The establishment of centralized treasury payment system based on accounting centralized accounting is an important foundation for establishing public fiscal framework under the condition of socialist market economy. It is the direction and core content of the current fiscal expenditure reform in our country. It is a fundamental change to the operation mode of fiscal funds. Budget implementation mechanism and innovation of revenue and expenditure management. However, on the basis of accounting centralized accounting, the central treasury centralized payment system has been improved. Due to the wide range of reform and strong policies, there are many problems. Therefore, this paper proposes measures to establish centralized treasury payment system based on accounting centralized accounting.