建立县级会计集中核算型财政国库集中收付制度的思考

为进一步适应社会主义市场经济条件下公共财政管理的需要,根据党的十六届五中全会关于继续深化国库集中收付制度改革的精神,财政部要求从2005年起,县级会计核算要转变为国库集中支付。根据目前各地会计集中核算的实践,改变会计核算中心的职能定位,理顺财政国库集中收付制与会计集中核算制的关系,推进会计集中核算模式和方法的改革等,建立会计集中核算型财政国库集中收付制度。

Considerations on Setting up the Financial System of the Centralized State Treasury Receipt and Payment in the Coumty Centralized Accounting

County level budget accounting shall be tailored into State Treasury Centralized Payment system since 2005 according to the instruction of State Treasury Ministry in order to suit the requirements of socialist market economy.Based on the practice of centralized budget accounting,it is crucial to change the functions of Accounting Centers and to adjust the relationship between State-Treasury Centralized Receipt and Payment System and Centralized Accounting System.To reform the present model and methods of Centralized Accounting System,the key is to establish the Centralized Accounting based on the State Treasury Receipt and Payment System.