摘要
国库集中支付与会计集中核算的融合,是将会计集中核算监督职能成为国库集中支付制度的重要职能,集国库集中支付和会计集中核算的职能于一体,并赋予完整的预算指标功能和财政清算功能。本文通过对会计集中核算和国库集中支付两种不同制度的比较,结合当前实际情况,将国库集中支付与会计集中核算相融合的主要做法做了简单介绍。
By combining the national treasury centralized payment system and the centralized accounting system, this thesis aims to absorb the centralized accounting as an important component in the supervision field of nation- al treasury centralized system. At the same time, this combination consists of various functions such as national treasury centralized payment, centralized accounting, complete budget target analyzing and fiscal settlement. By comparing these two different systems as centralized accounting and national treasury centralized payment and adapting to the current situation, this thesis briefly introduces some major practices during the combination process.
出处
《江西煤炭科技》
2008年第3期94-97,共4页
Jiangxi Coal Science & Technology
关键词
国库集中支付
会计集中核算
融合
national treasury centralized payment system
centralized accounting system
combination
