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国库集中支付改革力度不断增强,改革的效果十分明显。但是,在近几年的改革中,我们也认识到随着国库集中支付改革的进一步深化,财政资金的审批监督模式和流动方向发生了很大的变化,对预算单位财务管理模式和会计核算程序产生了一定的影响,各预算单位在实际的运行中由于种种原因暴露出诸多不足。如何适应国库集中支付制度,加强预算单位财务管理工作,提高财务管理水平迫在眉睫。
Treasury centralized payment reform has been strengthened, the effect of reform is obvious. However, in the reform of recent years, we also realized that with the further deepening of treasury centralized payment reform, there has been a great change in the examination and approval supervision pattern and the flow direction of treasury funds. The financial management model of the budgetary unit and the accounting procedures Had a certain impact, and various budget units exposed many deficiencies in actual operation due to various reasons. How to adapt to the centralized treasury payment system, to strengthen the financial management unit of the budget, improve the level of financial management is imminent.