会计集中核算与国库集中收付融合研究

Research on the Combination of Gathering Business Accounting and Gathering Treasury Cash

会计集中核算制度与国库集中收付制度同为财政支出管理改革的新举措,二者各具特点,但经过多年运行证明,会计集中核算制度并不能满足财政支出改革的需要,推行国库集中收付制度势在必行,而将会计集中核算制度与国库集中收付制度融合是推行国库集中收付制度的一种较好方式。

Gathering business accounting policy and gathering treasury cash policy both are the new measures of finance payout reform. They have their own characteristics. According to many years＇ circulation, gathering business accounting system cannot satisfy the need of finance payout reform, so we should carry out gathering treasury cash system. Combination of these two systems is a very good way to carry out gathering treasury cash system.