| 强化会计集中核算职能,实现与国库集中支付制度改革的共同发展 |
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| 引用本文： | 刘郁葱,熊雄.强化会计集中核算职能,实现与国库集中支付制度改革的共同发展[J].湖南工程学院学报(社会科学版),2006,16(1):27-29. |
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| 作者姓名： | 刘郁葱 熊雄 |
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| 作者单位： | 1. 湘潭市财政局,湖南,湘潭,411100
2. 湘潭大学,统计系,湖南,湘潭,411105 |
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| 摘 要： | 推行国库集中支付制度是我国财政改革的重要举措,会计集中核算制度是我国会计管理体制改革的一次尝试。根据湘潭市财政改革的现状和发展趋势,分析了这两种制度的利弊,并提出了如何强化会计集中核算的职能,从而达到共同发展的目的。
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| 关 键 词： | 会计集中核算 国库集中支付 改革措施 |
| 文章编号： | 1671-1181(2006)01-0027-03 |
| 修稿时间： | 2005年10月20 |
On Strengthening the Function of Centralized Accounting System and Its Development with the Treasury Concentrated Payment System Reform |
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| LIU Yu-cong,XIONG Xiong.On Strengthening the Function of Centralized Accounting System and Its Development with the Treasury Concentrated Payment System Reform[J].Journal of Hunan Institute of Engineering(Social Science Edition),2006,16(1):27-29. |
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| Authors: | LIU Yu-cong XIONG Xiong |
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| Abstract: | The implmentation of the treasury concentrated payment System is a very important reformatory way of state treasury,and the centralized accounting system is a try of accounting reform.In this paper,the authors have discussed both systems according to the facts of state financial reform,In order to develop the two systems,we should strengthen the function of centralized accounling system. |
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| Keywords: | centralized accounting centralized payment measures of reformation |
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