| 关于建立国库集中支付制度的思考 |
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| 引用本文： | 郭平,廖群锋.关于建立国库集中支付制度的思考[J].辽东学院学报(社会科学版),2004,6(4):40-44. |
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| 作者姓名： | 郭平 廖群锋 |
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| 作者单位： | 湖南大学,湖南,长沙,410079 |
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| 摘 要： | 国库集中支付制度是我国财政国库改革的目标，在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系?本文在分析了两种制度利弊的基础上，提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式，并阐述了两者融合的途径。
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| 关 键 词： | 会计集中核算制度 国库集中支付制度 财政国库改革 |
| 文章编号： | 1672-8572(2004)01-0040-05 |
| 修稿时间： | 2004年4月1日 |
A Consideration on Establishing National Treasury's Collective Payment System |
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| GUO Ping,LIAO Qun-feng.A Consideration on Establishing National Treasury''''s Collective Payment System[J].Journal of Liaodong University :Social Sciences,2004,6(4):40-44. |
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| Authors: | GUO Ping LIAO Qun-feng |
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| Abstract: | Treasury's collective payment system is a goal of our treasury's reform. How should the relationship between centralized accounting system and treasury collective payment be dealt with in the process of reform? Based on the analysis of the two systems, this paper indicates that the two systems should be mixed as a reform model of the treasury system and explains the ways for mixing them. |
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| Keywords: | centralized accounting system treasury's collective payment treasury reform |
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