| 从会计集中核算与国库集中支付的区别看二者的内在联系 |
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| 引用本文： | 申国伟,王红兵.从会计集中核算与国库集中支付的区别看二者的内在联系[J].太原科技,2003(4):16-17. |
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| 作者姓名： | 申国伟 王红兵 |
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| 作者单位： | 1. 太原市会计核算中心
2. 太原市计划生育协会 |
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| 摘 要： | 国库集中支付是财政改革的重头戏，而会计集中核算是会计改革的主要内容。论述了对会计集中核算与国库集中支付的认识及其在本质上的区别，分析了其内在的必然联系，为在会计集中核算的平台上实施国库集中支付奠定基础。
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| 关 键 词： | 会计集中核算 国库集中支付 核算范围 账户设置 运行程序 |
| 文章编号： | 1006-4877(2003)04-0016-02 |
| 修稿时间： | 2003年4月15日 |
Discussion about Internal Relation From the Difference Between Accounting Centralized Assessment and National Treasury Centralized Payment |
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| Taiyuan Accounting Center Shen Guowei Taiyuan Family Planning Association Wang Hongbing.Discussion about Internal Relation From the Difference Between Accounting Centralized Assessment and National Treasury Centralized Payment[J].Taiyuan Science and Technology,2003(4):16-17. |
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| Authors: | Taiyuan Accounting Center Shen Guowei Taiyuan Family Planning Association Wang Hongbing |
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| Institution: | Taiyuan Accounting Center Shen Guowei Taiyuan Family Planning Association Wang Hongbing |
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| Abstract: | National treasury centralized payment system is an important means of financial reformation accounting centralized assessment is the main content of accounting reformation. Through understanding of accounting centralized assessment and national treasury centralized payment, this paper discusses about the essential difference and internal relation of accounting so as to lay a foundation for implementing national treasury centralized payment. |
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| Keywords: | national treasury centralized payment accounting centralized assessment internal relation |
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