论文部分内容阅读
其基本思路是“两统一”、“两集中”。即资金统管、账户统一和集中核算、集中支付。以资金统管为前提,以统一账户为手段,以集中核算为基础,以集中支付为重点构建我国国库集中支付制度。 1.资金统管。各行政、事业单位的所有资金收入、支出、往来全部纳入国库集中管理,形成资金中心。 2.账户统一。在坚持资金使用权不变的前提下,变多家开户为统一开户、多家分管为一家
The basic idea is “two unities” and “two centralizations.” That funds management, unified accounts and centralized accounting, centralized payment. To fund management as a precondition to a unified account as a means to focus on accounting as the basis to focus on the construction of centralized payment of treasury payment system in China. Money management All administrative and institutional units of all funds income, expenditures, contacts all centralized management of the treasury, the formation of a financial center. 2. Account unity. Adhere to the premise of the same fund use rights, change more than one account for the unified account, in charge of a