| 纳入国库集中支付预算单位的会计核算 |
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| 引用本文： | 程国敏.纳入国库集中支付预算单位的会计核算[J].西昌学院学报(自然科学版),2005,19(3):132-135. |
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| 作者姓名： | 程国敏 |
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| 作者单位： | 凉山州财政国库集中支付中心,四川,西昌,615000 |
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| 摘 要： | 本文根据财政国库支付制度改革的特点,结合现行会计法、财务规则、会计制度论述了目前纳入集中支付预算单位会计处理存在的问题及解决问题的建议。
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| 关 键 词： | 国库集中支付 预算单位 会计核算 问题 建议 |
| 文章编号： | 1673-1891（2005）03-0132-04 |
| 收稿时间： | 2005-06-09 |
| 修稿时间： | 2005年6月9日 |
Accounting for Budget Unit Enrolled in National Treasury Collective Payment |
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| CHENG Guo-ming.Accounting for Budget Unit Enrolled in National Treasury Collective Payment[J].Journal of Xichang College,2005,19(3):132-135. |
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| Authors: | CHENG Guo-ming |
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| Institution: | The Center of Liangshan Financial National Treasury Payment, Xichang 615000, Sichuan |
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| Abstract: | According to the characteristics of reformation for the system of financial national treasury payment, combining with accounting law, financial rules and accounting system, this paper illustrates some problems existed in budget unit enrolled in national treasury payment collectively and presents suggestions of solving problems. |
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| Keywords: | National treasury collective payment Budget unit Accounting Problems Suggestions |
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