会计集中核算制向国库集中收付制转换的思考

随着近年来部分地方财政“从会计集中核算制向国库集中收付制”改革转换试点范围的扩大,正确把握改革转换方向显得尤为重要。本文拟结合荆州市沙市区改革的实践,从比较、分析两种制度的共性与差异入手,浅议了两种制度转换的可行,并探讨了过渡相关的建议。

Inflections on the Transformation of Concentrated Accounting System to Concentrated National Treasury Management System

In recent years the reform field has been widened in some local fiscal departments in the transformation from the concentrated accounting system to the concentrated national treasury management system and correct grasp of the reform orientation has become very important. The article, in combination with the practice of the reform in Shashi District of Jingzhou City, discusses the feasibility of the transformation through analyzing the similarities and differences of the two systems and finally explores the relevant suggestions concerning the transition.