摘要
建立国库集中支付制度是为了加强对财政性资金的管理,强化预算支付行为的约束和监督,以从根本上提高财政资金的使用效率。政府收支分类科目是公共财政改革的“基础”,那么其必然也是财政部门赖以管理的核心工具——财政会计信息管理系统的“基础”。
The establishment of national treasury collective payment system is to strengthen the management of fiscal fund, enhance the restriction and supervision over budget payment, and improve fundamentally the efficiency in using fiscal fund. Being the basis for public fiscal reform, government income and expenses classification is also the key tool that fiscal departments rely on in management - it is the basis for the managerial system of fiscal accounting information.
作者
解振祖
XIE Zhen -zu ( Finance Auditing Department of City Outlook Management Bureau of Xuzhou, Xuzhou 221000, China)
出处
《徐州工程学院学报》
2007年第3期72-74,共3页
Journal of Xuzhou Istitute of Technology
关键词
政府收支分类
会计
信息化
classification of government income and expenses
accounting
informationization