完善会计集中核算 构建财政资金收支管理新模式

Perfect the Accounting Concentrated Calculation to Construct a New Management Mode of Financial Capital Revenues and Expenditures Management

实行会计集中核算,是公共财政建设的要求,是国库集中收付的基础和重要组成部分,是财政支出管理的一项深层次的重大改革。长期以来,行政事业单位经费实行财政分配、单位包干、分散核算的制度。但是随着社会主义市场经济体制的建立和完善,其弊端是显著的。实行会计集中核算就是为了加强财政资金收支的管理和监督力度,规范财务管理和会计行为,提高财政资金使用效益,为构筑公共财政框架、实现国库集中收付制度奠定基础,建立公开、高效、廉洁、务实的财政资金收支管理新模式。

To the practice of the accountancy concentration account, it is the request of the public finance construction,and it is the foundation and important part of the national treasury concentration the revenue and expenses,and the in-depth important reform of the manage of the public finance expenditure. For long time, the administration business unit practices the system that the public finance allotment, unit wraps the stem and scatters to account, but along with the establishment and perfect to the system of the socialist market economy, its irregularity is very notability. To practice of the accountancy concentration account,it iust to strengthen the management and the direct strengths of the public finance funds receipt and expenditure,to the norm of the finance management and accountancy＇s behavior, and raise the benefit of public finance funds use. It is building up a new mode of the public finance revenue and expenses that is the publicly, efficiently, incorrupt and practicality to construct the public finance frame, to lay the foundation of the system of the national treasury concentration to supervisor.