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国库集中收付是以单一账户为基础的现代管理制度,这与会计集中核算一样,是一项探索性的预算制度改革。推行国库集中收付可以改变现行财政性资金上缴、拨付方式,可以提高资金使用效率。本文拟从实际探讨核算中心向国库集中支付中心过渡问题。
Central treasury collection and payment is a modern management system based on a single account. Like centralized accounting, it is an exploratory reform of the budget system. The implementation of centralized treasury collection and payment can change the payment and appropriation of the existing financial funds and improve the efficiency of fund utilization. This article intends to explore from the actual accounting center to the Treasury centralized payment center transition problem.