纳入国库集中支付预算单位的会计核算

Accounting for Budget Unit Enrolled in National Treasury Collective Payment

本文根据财政国库支付制度改革的特点,结合现行会计法、财务规则、会计制度论述了目前纳入集中支付预算单位会计处理存在的问题及解决问题的建议。

According to the characteristics of reformation for the system of financial national treasury payment, combining with accounting law, financial rules and accounting system, this paper illustrates some problems existed in budget unit enrolled in national treasury payment collectively and presents suggestions of solving problems.