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长春市的国库集中支付改革,始于2004年8月,是在原来会计集中核算基础上进行的,首批选择了市发改委、劳动局、信息产业局等8家单位进行集中支付改革试点。2005年,试点单位扩大到40家一级预算单位。2006年,纳入集中核算的109家单位全部实行了国库集中支付。主要做法如下:1.建立国库单一账户体系。按照财政部要求,建立国库单一账户体系,必须取消预算单位的银行实额存款账户,重新开设零余额账户。由于长春市是在集中核算基础上开展集中支付的,在实行集中核算时就已经取消了核算
Changchun City, the treasury centralized payment reform, began in August 2004, is based on the original centralized accounting accounting carried out, the first batch of selected City Development and Reform Commission, Labor Bureau, Information Industry Bureau and other eight units to focus on payment reform pilot. In 2005, pilot units were expanded to 40 first-level budget units. In 2006, all the 109 units included in the centralized accounting system implemented centralized treasury payment. The main approach is as follows: 1. The establishment of a single treasury account system. In accordance with the requirements of the Ministry of Finance, to establish a single treasury account system, the bank’s real-money deposit account of the budget unit must be canceled and the zero-balance account re-opened. Since Changchun City is a centralized payment center on the basis of conduct, in the implementation of centralized accounting has been canceled accounting