对财政集中支付核算工作有关问题的探讨

The Discussion on the Centralism of Exchequer Payment and Accounting

推行财政国库集中收付制、会计集中核算制,是我国当前公共财政改革和会计改革的重要组成部分,是强化财政管理和监督职能、提高财政资金效益的重要举措。结合工作实际,就财政集中支付核算工作中的具体做法及存在的问题作粗浅的分析和探讨,并就今后"两集中"工作的进一步完善、发展提出建议和对策。

The centralism of exchequer payment and accounting is the important part of the reform of Chinese publics finance and accounting, at the same time, the centralism is the important measure to strengthen Chinese financial administration and fund profit. In this paper, first, the measures of how to carrying out the centralism and the questions that exist in the work will be discussed; also, the author puts forward several proposals to improve future work.