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随着中国国库集中支付改革的进一步深化,从各预算单位独立核算,再到财政部门成立会计核算中心集中核算,发展到现在的各预算单位远程报账,国库集中支付改革在尝试中一步一步地改进完善。目前远程报账是正在实行的经过摸索的较为完善的国库集中支付方式。笔者分析总结在远程报账工作中遇到的问题,认为实行远程保障的预算单位应严格控制授权支付令的下达权限与审核制度,强化各单位的内部控制制度。
With the further deepening of the treasury payment reform in China, from the independent accounting of each budgetary unit to the centralized accounting of the establishment of accounting centers by the financial departments, the remote reimbursement of all budgetary units now developed and the treasury centralized payment reform are improved step by step in the attempt perfect. At present, remote reimbursement is a well-established treasury centralized payment method that is being explored. The author analyzes and summarizes the problems encountered in the remote reimbursement work. He thinks that the budgetary unit implementing remote security should strictly control the issuing authority and audit system of the authorized payment order and strengthen the internal control system of each unit.