摘要
为适应社会主义市场经济体制下公共财政的发展需要,从2003年开始,我省逐步实行了国库集中支付改革,预算单位的会计核算也相应地进行了改变。新的会计核算办法实行一段时间后,一些不完善之处逐步显现:在资产类科目中新增“零余额账户用款额度”来替代原来的“银行存款”账户核算,虚增了单位资产和收入;主管部门对所属单位财政性资金进行会计核算时缺乏计账依据等。因此,应以完善财政授权支付会计核算及完善主管部门和上级单位对所属单位资金的会计核算来推进国库集中支付改革。
Since 2003, in order to meet the public financial development needs under the socialism market economy system, our province has implemented centralized payments reform of national treasury progressively, financial accounting of the budget unit has been changed accordingly. After the new financial accounting method carrying out for some time, some imperfect places appear gredually： Newly- added ＂ zero- balance account＂ substituting original ＂ bank deposit＂ in the assets, has increased units assets emptily, and the responsible institution lacks the accounting basis when carrying on the financial accountant of its units ＂financial capital, etc. Therefore, centralized payments reform of national treasury should be promoted by perfection of financial authorized payment financial accounting and perfection of responsible institution and higher units financial accounting of their attaching units.
出处
《湖南财经高等专科学校学报》
2006年第3期67-69,共3页
Journal of Hunan Financial and Economic College
关键词
国库集中支付
预算单位
会计核算
centralized payments of national treasury
budget unit
financial accounting
