| 关于对会计集中核算与国库集中支付两项制度的几点看法 |
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| 引用本文： | 李莉,翟兆强. 关于对会计集中核算与国库集中支付两项制度的几点看法[J]. 山东行政学院学报, 2004, 0(5): 86-87 |
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| 作者姓名： | 李莉 翟兆强 |
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| 作者单位： | 山东省嘉祥县财政局,山东,嘉祥,272400 |
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| 摘 要： | 近年来 ,我国财政预算管理方式实行了重大改革 ,其中会计集中核算与国库集中支付两项制度的改革取得了一定的成效。以会计集中核算为平台进行国库集中支付十分必要 ,会计集中核算将财政监督的职能推进到了一个新阶段。在具体操作中 ,两项制度的执行需要与之相配套的一系列改革措施
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| 关 键 词： | 会计集中核算 有效补充 国库集中支付 改革措施 |
| 文章编号： | 1008-3154(2004)05-0086-02 |
| 修稿时间： | 2004-04-20 |
Several Views on Centralized Accounting System and Centralized Payment System of State Treasuries |
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| LI Li,ZHAI Zhao-qiang. Several Views on Centralized Accounting System and Centralized Payment System of State Treasuries[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2004, 0(5): 86-87 |
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| Authors: | LI Li ZHAI Zhao-qiang |
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| Abstract: | In recent years, the management mode of financial budget has implied important reformation in China, of which the reformation on centralized accounting system and centralized payment system of state treasuries achieves a marked effect. The centralized accounting system propels the function of financial supervision forward. In specific operations the implement of the two systems need a series coordinated reformation. |
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| Keywords: | centralized accounting effective complement centralized payment of state treasuries measure of reformation |
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