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会计集中核算制度,就是在预算单位(集中核算单位)的资金使用权、财务审批权及会计责任主体不变的前提下,按照“集中管理,统一开户、分户核算”的原则,采取“一厅式办公、柜组式作业”的运作方式,由财政部门的专职会计核算机构,对预算单位的经济业务进行会计核算、实行会计监督并提供会计服务的一种制度。国库集中支付制度是为了改变财政资金层层拨付、财政资金管理分散,由国库集中支付机构在指定的银行开设国库单一账户,按预算单位所需资金直接从单一账户支付给收款人的一种制度。
Accounting centralized accounting system, that is, the budget unit (centralized accounting unit) the right to use funds, the financial examination and approval authority and the main body of accounting under the premise of unchanged, in accordance with the principle of “centralized management, unified account, household accounting ”A hall-style office, cabinet operations " mode of operation, the full-time accounting department of the financial sector, the budget unit’s economic business accounting, the implementation of accounting supervision and provide a system of accounting services. Treasury centralized payment system is to change the allocation of financial funds at different levels, decentralized management of fiscal funds, centralized treasury payment agencies in the designated bank opened a single treasury, according to the budget unit required funds directly from a single account to the payee system.