齐齐哈尔市按照公共财政的要求,结合本市具体情况,建立和完善了以财政国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的国库管理制度,并成立了国库集中收付制度改革的执行机构会计核算中心。将资金的拨付、会计核算及出纳职责放在财政国库集中收付的执行部门,会计仍设在各预算单位,会计和出纳分设在两个单位,形成了强有力的制约机制。财政国库部门通过对预算单位的支付申请作出合规性审核并履行支付程序,同时实现预算执行 In accordance with the requirements of public finance and with the specific conditions of the city, Qiqihar City established and perfected a treasury management system based on a single treasury treasury account system, centralized treasury collection and payment of treasury funds, and set up a treasury centralized treasury collection Institutional reform of the implementing agencies accounting center. The disbursement of funds, accounting and cashier’s duties on the Treasury centralized collection and payment of the executive branch, the accounting is still located in the budget units, accounting and cashier is divided into two units, forming a strong regulatory mechanism. Treasury Department through the budget unit to pay the application for compliance review and fulfill the payment process, while achieving budget execution