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我国从2001年开始实行以国库集中收付制度为主的财政国库管理制度,随着其不断的推进,初步确立了其在国家国库财政管理中的基础地位,初步实现了国家财政的全面预算执行。这一制度给我国政府采购工作带来巨大的变革。本文从固定资产采购支付方式和固定资产采购资金流向两方面,对国库集中支付背景下的政府采购固定资产会计核算方法进行探讨。
Since 2001, China began to implement the treasury management system focusing on the centralized treasury collection and payment system. As its continuous progress, it initially established its basic position in the treasury financial management of the state treasury and initially implemented the overall budget implementation of the state treasury . This system has brought tremendous changes to our government procurement work. This paper discusses the methods of accounting of government procurement fixed assets under the background of centralized treasury payment from two aspects of the payment method of fixed assets and the capital flow of purchasing fixed assets.