从会计集中核算与国库集中支付的区别看二者的内在联系

Discussion about Internal Relation From the Difference Between Accounting Centralized Assessment and National Treasury Centralized Payment

国库集中支付是财政改革的重头戏 ,而会计集中核算是会计改革的主要内容。论述了对会计集中核算与国库集中支付的认识及其在本质上的区别 ,分析了其内在的必然联系 。

National treasury centralized payment system is an important means of financial reformation accounting centralized assessment is the main content of accounting reformation. Through understanding of accounting centralized assessment and national treasury centralized payment, this paper discusses about the essential difference and internal relation of accounting so as to lay a foundation for implementing national treasury centralized payment.