会计集中核算制度融入国库集中支付制度探析

The Approach On Thawing Accounting System And Treasury's Intensive Payment

国库集中支付制度是我国财政国库改革的目标 ,在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系 ?本文在分析了两种制度利弊的基础上 ,提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式 ,并阐述了两者融合的途径。

Treasury's intensive payment is the goal of the reform of our treasury,in the process of the reform,how to deal the relationship between centralize accounting system and treasury intensive payment? Based on the analyses of the two systems,the article thaws the two systems together as the reform model of treasury system and expends the way of thawing them.