论会计集中核算制向国库集中收付制的过渡

Discussion on the Transition from centralized business accounting system to receiving and payment of centralized national treasure

会计集中核算制向国库集中收付制的过渡,是财政体制改革的必由之路,是发展社会主义市场经济和建立公共财政基本框架的需要,是解决我国现行支出管理体制中存在问题的一项重要举措,是财政部门转变工作作风,增强服务意识的具体体现。文章拟从这些方面进行论述,以期对地方经济的全面发展有所借鉴。

The transition of centralized business accounting system to centralized national treasure receiving and payment system is the necessity of financial system reform , also the necessity of developing socialism＇ s market economy and of building public finance＇s basic framework. This transition is an important strategy of solving problems which exist in our present payment system, it embodies specifically financial departmen tstyle of work changing and service conscious enforcement. This essay will discuss these from the following aspects in order to put forward some suggestions for local economy whole development.