随着社会经济的不断发展,财政部门会计集中核算工作也在不断的加强,而财政会计集中核算的工作是与国库集中收付制度有着直接的关系,尤其是在当今社会经济高速发展的形势下,国家经济的发展势必会走会计集中核算与国库集中支付并轨的道路。本文主要针对县区级财政会计集中核算与国库集中支付并轨的问题进行了分析,并探讨两者之间并轨的思路。 With the continuous development of social economy, centralized accounting work in the financial sector is also constantly strengthened, and centralized accounting of financial accounting is directly related to the centralized treasury receipt and payment system. Especially in the current situation of rapid social and economic development The development of the national economy will inevitably follow the path of accounting centralized accounting and treasury centralized payment. This article mainly analyzes the problem of merging centralization of financial accounting at county level with the centralized treasury payment, and discusses the idea of ​​merging the two.