摘要
文章通过对国库集中收付和会计集中核算两种制度的阐述和比较,分析了以会计集中核算为平台,逐步向国库集中收付制转轨的必要性和可能性,提出了转轨过程中面临的制约因素和对策.
The treasury concentrated payment system and the finance treasury management system was contrasted, and the necessity and the possibility of gradually adopting the treasury concentrated payment system was analyzed. Potential difficulties were identified and corresponding solutions suggested.
出处
《绍兴文理学院学报》
2008年第8期65-68,90,共5页
Journal of Shaoxing University
关键词
会计集中核算
国库集中收付
财政监督机制
concentrated accounting
treasury concentrated payment
finance monitor and control system
