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社会主义市场经济体制下的公共财政,要求财政收支行为进一步规范,实行会计集中核算制是达到这一目标的过渡性措施之一,而实行国库集中收付制是实现这一目标的有效途径。一、会计集中核算制和国库集中收付制的异同会计集中核算制是指在预算单位的预算管理权、资金使用权和财务自
Public finance under the socialist market economy requires that the fiscal revenue and expenditure should be further regulated and the accounting centralized accounting system be one of the transitional measures to achieve this goal. The implementation of centralized treasury payment system is an effective way to achieve this goal . First, the accounting centralized accounting system and the centralized treasury collection and disbursement of similarities and differences Accounting Centralized accounting system refers to the budgeting unit in the budget management, access to funds and financial self