国库集中收付与会计集中核算的比较和选择

国库集中收付与会计集中核算是两种不同的财政管理模式。通过对两种模式基本内容的阐述,就两者在产生基础、行使职能、监控监督范围和力度,以及资金拨付和结存方式方面的异同进行了分析,指出会计集中核算模式存在有较多的潜在问题,明确地提出了应选择国库集中收付模式为财政部门改革的基本方向,并围绕这一模式的选择实施提出了相关配套性改革措施和建议。

A Comparison between Selection from Integrated Treasury Collection and Integrated Accounting Settlement

Integrated treasury collection and integrated accounting settlement are two different modes of financial management. The very nature of these two modes are examined in this paper with discussions made on the differences and similarities between them in their production basis, respective functions, scopes of control and supervision, and their funding and financial settling methods. It is pointed out that, as the integrated accounting settlement mode is problematic in many aspects, the integrated treasury collection mode should be set as the target of innovations for financial setups. Besides, many measures and suggestions are put forward to enhance the adoption of this mode.