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国库集中支付制度是我国财政国库改革的目标。会计集中核算是在资金“三不变”的前提下,撤销行政事业单位银行账户和会计机构,会计业务改由财政部门设立的会计核算中心执行。国库集中支付是以建立国库单一帐户体系,资金缴拨以国库集中收付为主要方式的财政资金管理制度。文章分析了双集中模式具体做法及优越性,阐述了双集中模式存在的问题,并提出了解决的对策。
Treasury centralized payment system is the goal of China’s fiscal treasury reform. Accounting centralized accounting is under the premise of capital “three unchangeable”, the withdrawal of administrative institutions, bank accounts and accounting institutions, accounting operations by accounting department set up by the financial sector implementation. Treasury centralized payment is based on the establishment of a single treasury account system, payment of funds by treasury centralized payment as the main method of financial capital management system. This article analyzes the specific practices and advantages of the dual centralized mode, expounds the problems existing in the dual centralized mode, and proposes the solutions.