目前,公共财政改革的两项主要内容是实现会计核算的集中和国库支付的集中。明晰会计核算的集中,对于实现国库支付的集中有着重要意义。稳健推行会计核算的集中对国库的集中支付有着重要意义,能有效地加强两者的融合,能更好的推动公共财政改革的进行。 At present, the two main contents of public finance reform are the concentration of accounting and the concentration of treasury payment. Clarifying the concentration of accounting is of great significance to the concentration of treasury payment. The steady implementation of centralized accounting will have great significance for centralized payment of treasuries, which can effectively strengthen the integration of the two and better promote the reform of public finance.