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实行国库集中收付及会计集中核算,是预算管理方法和手段的改进,是对传统方法从观念到内容的根本改革,打破了不符合社会主义市场经济体制要求的财政资金分配管理格局。尽管目前还存在一些问题,但在加强财政资金支出管理、改变会计核算方式、预算执行情况控制等方面都已取得了成功的经验,实行会计集中核算型财政国库集中收付制度是县级国库集中收付制度改革的一种选择,比较适应目前县级实际。
The centralized treasury collection and accounting and accounting are the improvements in the methods and means of budget management. They are the fundamental reform of the traditional methods from concept to content, breaking the pattern of distribution of financial funds that does not meet the requirements of the socialist market economic system. Although there are still some problems at present, successful experience has been obtained in strengthening management of expenditures on fiscal funds, changing accounting methods and controlling the implementation of budgets. The centralized treasury collection and payment system of treasuries is the focus of the county treasury A choice of payment system reform, more adapted to the actual county level.