零余额账户实施过程中存在的问题和改进建议

我国财政制度正进行重大改革 ,以部门预算为基础 ,实行国库集中收付 ,推行政府采购。其中国库集中支付是财政改革的重点 ,包括财政直接支付和财政授权支付。后者以预算单位建立零余额账户为依托进行核算 ,在实际操作过程中存在许多问题 ,文章对主要问题进行分析与讨论 ,并提出了解决问题的方法。

Problem in Implementing the Policy of Zero Remaining Account and Some Suggestions for Improvement

The financial system of our country is carrying out the great reform ,which includes department's budget,implementing the policy of national treasury's centralized receipts and payments,conducting government procurement,and national treasury's centralized receipts and payments are the important part of the reform. Therefore budget entity conducts business accounting by opening zero remaining sum accounts. But some problems have arisen. This article offers an analysis and a discussion on these problems and proposes some solutions for them.