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改革开放的三十年,是我国经济体制发生根本性变革的时期,也是我国会计制度大变革、大发展的三十年。会计集中核算是财政管理体制的一项重要改革,是加快公共财政建设步伐的一个重要举措,是地方政府按照中央从源头上预防和治理腐败及财政部关于加强财政管理的总的要求下进行的一项有益探索,是自下而上的改革;国库集中支付制度则是市场经济下国家为适应市场经济体制的要求,解决财政性资金分散支付所存在之弊端的国际通用方式。因此,财政部明确提出了已实行
Thirty years of reform and opening up have taken place as a period of fundamental change in China’s economic system and also a period of 30 years in which great changes and great development have taken place in our country’s accounting system. Centralized accounting accounting is an important reform of the financial management system is an important measure to speed up the pace of public finance construction is the local government in accordance with the Central Government from the source to prevent and control corruption and the Ministry of Finance to strengthen the overall management of financial requirements A useful exploration is a bottom-up reform. The treasury centralized payment system is an international common method for resolving the drawbacks of decentralized payment for financial funds in order to meet the requirements of a market economy under market economy. Therefore, the Ministry of Finance made it clear that it has been implemented