| "会计集中核算制"向"财政国库集中收付制"转轨的思考 |
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| 引用本文： | 刘红云."会计集中核算制"向"财政国库集中收付制"转轨的思考[J].泰州职业技术学院学报,2005,5(4):71-72,78. |
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| 作者姓名： | 刘红云 |
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| 作者单位： | 靖江市会计核算中心,江苏,靖江,214500 |
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| 摘 要： | 国库集中收付是财政国库管理制度改革重要内容，会计集中核算向国库集中收付转轨是财政部深化地方财政国库管理制度改革的要求。会计集中核算、国库集中收付两种模式业务上存在着较大差异，必须认真研究，寻找两种模式的结合点，将两种模式有机地结合起来．既满足会计集中核算的要求，又适应国库集中支付的需要。
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| 关 键 词： | 会计集中核算 国库集中收付 转轨 思考 |
| 文章编号： | 1670-0142（2005）04-0070-02 |
Thinking About the Shifting from Centralized Accounting System to Unified Treasury Collection System |
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| LIU Hong-yun.Thinking About the Shifting from Centralized Accounting System to Unified Treasury Collection System[J].Journal of Taizhou Polytechnical Institute,2005,5(4):71-72,78. |
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| Authors: | LIU Hong-yun |
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| Abstract: | Unified Treasury Collection System is the important content of the reform of treasury administration system.Centralized Accounting shifting to the Unified Treasury Collection is the requirement of deepening the reform of local financial treasury administration system of Ministry of Finance.There's large difference between the Centralized Accounting and the Unified Treasury Collection.We must give serious study and get the joining point of the two system.It will meet with the need of Centralized Accounting as well as the need of Unified Treasury Collection to integrate the two models organically. |
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| Keywords: | centralized accounting system the unified treasury collection system shifting thinking |
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