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为使国库集中支付制度这种新生事物顺利推行,财政部对1998年开始实行的预算会计作出了一些补充规定。由于预算会计和财政国库集中支付制度都应用于财政机关、行政事业单位,因此, 二者在当年财政支出核算方面是比较协调的。但二者也存在一些不协调之处, 主要表现是: 首先,预算会计核算基础与国库集中支付制度不协调。在会计核算中．对收支的确认有两个基本标准,即权责发
In order to make the new treasury payment system smoothly implemented, the Ministry of Finance made some supplementary provisions on the budget accounting that started in 1998. As the budget accounting and treasury centralized payment system are applied to the financial authorities, administrative institutions, therefore, the two in the current fiscal expenditure accounting is more coordinated. But there are some inconsistencies between the two, the main performance is: First of all, the basis of budget accounting and centralized treasury payment system is not coordinated. In accounting. Confirmation of revenue and expenditure has two basic criteria, that is, responsibility