我国实行国库集中支付制度改革后,出台了一系列关于国库集中支付制度改革后会计核算办法的文件,便于广大行政事业单位会计实际操作运用,但笔者在实际工作中发现可以进行进一步修改,更加有利于工作和实际,现就有关问题加以探讨。 After the reform of centralized treasury payment system in our country, a series of documents on the accounting measures after the reform of centralized treasury payment system were promulgated to facilitate the practical application of accounting in the majority of administrative units. However, in the actual work, we found that we can make further amendments Benefiting from work and practice, the relevant issues are now being explored.