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会计集中核算向国库集中支付改革的探讨
引用本文:姜晓峰,高巍. 会计集中核算向国库集中支付改革的探讨[J]. 科技情报开发与经济, 2006, 16(6): 138-139
作者姓名:姜晓峰  高巍
作者单位:烟台经济技术开发区财政局,山东烟台,264006
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。

关 键 词:会计集中核算  国库集中支付  县级财政
文章编号:1005-6033(2006)06-0138-02
收稿时间:2005-11-30
修稿时间:2005-11-30

Probe into the Reform from the Accounting Concentrated Calculation into the State Treasury''''s Concentrated Payment
JIANG Xiao-feng,GAO Wei. Probe into the Reform from the Accounting Concentrated Calculation into the State Treasury''''s Concentrated Payment[J]. Sci-Tech Information Development & Economy, 2006, 16(6): 138-139
Authors:JIANG Xiao-feng  GAO Wei
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.
Keywords:accounting concentrated calculation  state treasury's concentrated payment  county-level finance
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