会计集中核算与国库集中支付制度有效融合的创新研究——以抚州市为例

A Research on Valid Combination of the Systems of Concentrative Business Accounting and Treasury Concentrative Payment

会计集中核算和国库集中支付是改革支出管理和加强财政监管的两种有效方法,它们之间既有区别,又有共性。在实际工作中,归并共性(两者都具有审核、监督、支付的职能),整合资源,发挥各自的优势,取长补短,从抚州市的实践看,是一种可供选择的不错的方法。

The systems of concentrative business accounting and treasury concentrative payment are two ways to reform expenditure management and financial supervision. They are different, but they have something in common.. In the application of the methods in Fuzhou city, it has proved to be a very good method.