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近年来,随着财政绩效评价改革的推行,对财政信息的完整性和及时性的要求,促使财政支出管理向一体化的管理模式迈进。笔者认为建立以项目为依托、以国库集中支付为核心、以会计集中核算为龙头、以部门预算为基础,包括基建管理、政府采购、绩效评价、财政监督等在内的财政支出一体化管理信息系统,是财政支出
In recent years, with the implementation of the reform of financial performance evaluation, the requirement for the integrity and timeliness of financial information has prompted the fiscal expenditure management to move towards an integrated management mode. The author believes that the establishment of a project-based support to focus on treasury payment as the core accounting to focus on accounting as the basis, departmental budgets, including infrastructure management, government procurement, performance evaluation, financial supervision and other financial expenditure integrated management information System, is the financial expenditure