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会计集中核算和国库集中支付制度都是我国公共财政体制改革的重要组成部分,本文就两种制度融合的原因、优越性及必然性进行分析,并提出二者融合的具体措施。
Accounting centralized accounting and centralized treasury payment system are all important components of the public financial system reform in our country. This article analyzes the reasons, superiority and necessity of the integration of the two systems and puts forward the concrete measures of their integration.