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在国库集中支付下,预算会计环境发生了根本性的变化;建立国库集中支付制度是在社会主义市场经济条件下,构建公共财政基本框架的一项重要内容,也是财政支出管理方式的一场根本性变革,是整个预算执行机制和财政收支管理的制度性创新。本文通过阐述国库集中支付制度与预算会计的关系,剖析现行预算会计存在的缺陷,对预算会计和国库集中支付制度不协调所采取的对策,以期预算会计能更好满足国库集中支付改革要求。
With centralized treasury payment, fundamental changes have taken place in the budgetary accounting environment. Establishing a treasury centralized payment system is an important part of building a basic framework of public finance under the conditions of a socialist market economy. It is also a fundamental issue in the management of fiscal expenditures Sexual change is the institutional innovation of the entire budget execution mechanism and fiscal revenue and expenditure management. This paper elaborates the relationship between centralized treasury payment system and budget accounting, analyzes the defects of current budget accounting and the countermeasures for the uncoordinated budget accounting and centralized treasury payment system, so that budget accounting can better meet the requirements of treasury centralized payment reform.