摘要
国库集中支付制度是市场经济国家普遍实行的财政资金管理制度,是财政国库管理制度改革的重要内容。无锡市南长区自2005年进行国库集中支付制度改革以来,取得了不少成效,但也发现了不少问题。文章希望借鉴另一项财务管理模式——会计集中核算制度的部分优点来完善该区的国库集中支付制度。
Centralized treasury payment system is generally exercised by market economy. Financial fund management system is an important part of treasury management system reform. Since 2005, centralized treasury payment system reform in Nanchang District of Wuxi City has made a lot of achievements,but also emerged a lot of problems.This paper hope to learn from another financial management mode:the centralized accounting system to improve the centralized treasury payment system in this region.
出处
《江苏科技信息》
2015年第36期17-19,共3页
Jiangsu Science and Technology Information
关键词
国库集中支付
会计集中核算
财政
centralized treasury payment
centralized accounting
finance