加快会计集中核算制度向国库集中收付制度转变的几点建议

• 作 者: 于洪军
• 机 构: 济南市政府资金结算中心,
• 出 处: 齐鲁珠坛
• 发表日期: 2009年06期
• 关键词: 国库集中收付 财政体制 会计核算中心 国库单一账户 核算中心 零余额账户 小额现金账户 资金集中 代理银行 会计委派制

会计集中核算制度与国库集中收付制度是当前公共财政体制改革的两项重要内容,两种制度求同存异,妥善协调二者关系,加快从会计集中核算制度向国库集中收付

The centralized accounting system of accounting and the centralized treasury receipt and payment system are two important contents of the current reform of the public finance system. The two systems seek common ground while shelving differences, properly coordinate the relationship between the two and speed up the collection and payment from the centralized accounting system to the centralized treasury