【摘要】 通过分析会计集中核算与国库集中支付的关系,从县级财政入手,阐述了国库集中支付对加强财政管理的作用和从会计集中核算向国库集中支付的可行性,最后提出国库集中支付改革的思路和方式。更多还原

【Abstract】 Through analyzing the relationship between the accounting concentrated calculation and the state treasury’s concentrated payment, and starting from the county-level finance, this paper expounds the functions of the state treasury’s concentrated payment on strengthening the financial management and the feasibility of the reform from the accounting concentrated calculation into the state treasury’s concentrated payment, and puts forward the thoughts and modes of the reform of the state treasury’s concentrated payment.更多还原