| 浅谈会计集中核算向国库集中收付过渡的必要性 |
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| 引用本文： | 刘金屏.浅谈会计集中核算向国库集中收付过渡的必要性[J].太原科技,2005(6):22-23. |
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| 作者姓名： | 刘金屏 |
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| 作者单位： | 太原市科学技术情报研究所,山西,太原,030002 |
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| 摘 要： | 国库集中收付制和会计集中核算制属于两项不同的改革，虽然二者在操作主体、核算对象、目标方面是一致的，但是从地市财政状况来看，采取以会计集中核算为基础的国库集中支付则更符合现实。
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| 关 键 词： | 国库集中收付制 会计集中核算制 过渡 |
| 文章编号： | 1006-4877(2005)06-0022-02 |
| 修稿时间： | 2005年10月9日 |
Discussion the Necessity of Final Accounting Transiting to Treasury Payment |
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| Liu Jinping.Discussion the Necessity of Final Accounting Transiting to Treasury Payment[J].Taiyuan Science and Technology,2005(6):22-23. |
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| Authors: | Liu Jinping |
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| Institution: | Liu Jinping |
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| Abstract: | Treasury payment and final accounting is two kind of reform, although they are identical in operating mainstay, accounting object and goal, but according to district financial condition, using treasury payment which on the basis of final accounting is more conforming to the actual situation. |
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| Keywords: | treasury payment final accounting transiting |
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