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长期以来,我国财政性资金的管理存在重复和分散设置账户、财政收支活动透明度不高、财政难以实施有效监督、诱发各种腐败现象发生等问题。为改变这种状况,在财政国库管理制度改革以前,一些地方推行了会计集中核算,对规范会计基础工作,从源头上预防和治理腐败,提高会计信息质量,加强财政监督和廉政建设,起到了积极作用。但实施财政国库集中收付制度后,会计集中核算如何向财政国库集中收付制度转轨,已成为当前
For a long time, there have been repeated and scattered accounts in managing the fiscal funds in our country, the transparency of fiscal revenues and expenditures is not high, the financial supervision is difficult to implement, and various corruption phenomena are induced. In order to change this situation, prior to the reform of the fiscal treasury management system, centralized accounting was carried out in some places in some places, which played an important role in regulating the basic accounting work, preventing and managing corruption from the source, improving the quality of accounting information, and strengthening financial supervision and clean government positive effects. However, after the centralized treasury collection and payment system is implemented, the centralized accounting of the treasury reorganization of fiscal treasury payment system has become the current