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会计集中核算制与财政国库集中收付制是当前公共财政改革的热点。国库集中支付是提高财政资金使用效益的最佳手段,但其效应的充分释放需有良好的环境保障,而现实环境的严重恶化,将使其大打折扣。上述原因为具有中国特色的会计集中核算的产生提供了前提和条件。目标的一致性,为会计集中核算与国库集中收付合二为一提供了前提和可能。
Centralized Accounting System and Fiscal Treasury Centralized Payment System is the current hot spot of public finance reform. Centralized treasury payment is the best means to improve the efficiency of the use of financial resources, but the full release of its effect requires good environmental protection, while the serious deterioration of the real environment will make it greatly reduced. The above reasons provide the preconditions and conditions for the accounting centralized accounting with Chinese characteristics. The consistency of goals provides the premise and possibility for central accounting and Treasury centralized payment and collection.