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2001年以来,河南省许昌市财政部门对会计委派和国库集中支付,没有简单地、片面地肯定一个否定一个,而是积极寻找二者的结合点,充分发挥各自的优势,通过开发对接软件,形成了以部门预算为基础、国库集中支付为主线,以会计集中核算为操作平台的财政综合管理体系,实现了会计委派管理与国库集中支付的有机结合。借助两个制度优势互补,使财政管理、核算监督、指标控制各项职能相互融合,既推进了财政国库制度改革,又深化和巩固了会计委派制度改革的成果。
Since 2001, the financial department of Xuchang City, Henan Province, has concentrated on accounting appointments and centralized treasury payment without affirming a negative one simply and unilaterally. Instead, it actively sought the combination of the two and gave full play to their respective advantages. Through the development of docking software, Formed a departmental budget as the basis for centralized treasury payment as the main line to accounting centralized accounting as the operating platform of the financial management system to achieve a combination of accounting delegated management and centralized treasury payment. With the complementary advantages of the two systems, the various functions of fiscal management, accounting supervision and index control are integrated with each other. This not only promotes the reform of the fiscal treasury system, but also deepens and consolidates the achievements in the reform of the accounting appointing system.