试论国库集中收付制度下政府采购资金支付的会计核算

自2001年"国务院办公厅关于财政国库管理制度改革方案有关问题的通知"下发以来,全面推行国库集中收付制度得到了顺利的开展。在这种全新的财政国库管理制度体系下,如何准确、高效地做好会计核算工作非常重要。本文就行政事业单位政府采购资金实行财政集中支付的会计核算谈一些工作经验。

The system of centralized financial revenue and expenditure has got great progress since 2001 after the issue of the Notice of the General Office of the State Council on Reforming the Financial and Treasury Management System. It is very important to do the accounting accurately and efficiently under the brand-new management system. This paper writes about the experience of implementing the system of centralized financial revenue and expenditure on government purchasing fund in government departments and state institutions.