浅议国库支付应注意的问题

Problems in Exchequer Expense

国库支付是较会计集中核算更高层次的核算方式。作为新的核算方式,在实践应用过程中,在人员管理、机构设置和职能分配以及建立公共财政等方面存在着一些亟待解决的问题,必须采取有效措施予以解决,才能保证国库支付制度的有效运作。

The exchequer expense is a higher level accounting contrasted to intensive accounting.As a new accounting way,it shows some problems,such as personnel management,mechanism installment,function arrangement and construction of public finance.Thus,some effective measures must be taken to ensure the effective operation of exchequer expense system.