会计集中核算制度

试论会计集中核算制度的适用范围

On the Application Range of Centralized Accounting System

陕西省会计集中核算制度的改革走向

Reform to Centralized Accounting System in Shaanxi Province

会计集中核算制度有待在实践中进一步加强和完善。

Central accounting calculation is still to be further strengthened and improved .

试论会计集中核算制度

Discussion on Accounting Concentrate Control System

财政管理体制改革的一项重要内容就是实行会计集中核算制度。

One of the important issues in the reform of the financial management system is to exercise the centralized accounting system .

建立国库集中支付和会计集中核算制度是2000年以来国家公共财政支出改革的重点之一。

It 's one of the most important reforms of public financial expenditure to establish accounting centralized assessment and national treasury centralized payment system .

实行会计集中核算制度是建立和完善我国公共财政体系的一项重要措施。

Carrying out the system of accountant 's centralist accounting is important measure to refrom and improve on the public financial systems in China .

会计集中核算制度关键在于集中核算，它对企业的财务管理发挥着日益重要的作用。

Centralized accountant business accounting system , it is the key to concentration accounting of enterprise financial management is playing an increasingly important role .

会计集中核算制度和国库集中支付制度的衔接

The Advantages of Centralized Fiscal Income and Expense Management over Centralized Accounting ; Study on the Connection of the Concentrated Accounting System and the Treasury Single Account System

近年来，浙江省在财政支付模式上进行了有益的探索：推行会计集中核算制度。

In recent years , a centralized accounting system has been created and carried out in Zhejiang Province as a useful practice on the development of fiscal payment mode .

摘要会计集中核算制度是财政体制改革的一项重要举措，它对改变现行财政资金分散收付方式发挥了很大的作用。

Integrated accounting system is an important measure in the structural reform of financial system , and has played a great part in changing the current separated paying and money receiving way .

本文在分析了两种制度利弊的基础上，提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式，并阐述了两者融合的途径。

Based on the analysis of the two systems , this paper indicates that the two systems should be mixed as a reform model of the treasury system and explains the ways for mixing them .

国库集中支付制度是我国财政国库改革的目标，在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系？

Treasury 's collective payment system is a goal of our treasury 's reform . How should the relationship between centralized accounting system and treasury collective payment be dealt with in the process of reform ?

第三部分济南市实行财政国库集中支付制度改革的实践及成效，介绍了从初步探索时期的会计集中核算制度，到济南市财政国库集中支付制度改革顺利推进情况及成效。

The third part is to describe fiscal reform and effectiveness of Jinan City , and describe the smooth progress of reform and effectiveness from the initial exploration period-the centralized accounting system to the centralized payment of Jinan City .

作为其中的重要组成部分，国库集中支付制度与会计集中核算制度，发挥着重要的强化财政管理和监督、提高财政资金效益的作用。

As the important part of public finance reform , the treasury centralized payment system as well as the accounting centralized assessing system plays an important role in strengthening financial management and supervision , and improving the financial funds effectiveness .

对此应加强会计集中核算制度建设、把报账员纳入会计核算中心统一管理等措施。护理员的教育；

Aiming at these problems , we should promote the establishment of collective accounting system , and try to bring the person who renders an account into the management of a collective accounting center . the education of nursing workers ;

为了弥补国库集中收付制度的不足，加强对资金的监督，相继也实施会计集中核算制度。

To make up for the inadequate of the centralized treasury receipt and payment system , China should not only strengthen the supervision of funds , but also implement the centralized accounting system , centralized collection and payment of funds for clearing .

三是结合上海人事系统的国库集中收付制度改革实践，探索会计集中核算制度和国库集中收付制度的融合与衔接，并对本系统全面实现国库集中收付制度提出了分阶段的改革思路。

The third part unified the reform practice of the Shanghai personnel centralized payment system , explored the amalgamation and transition of the centralized accounting system and the treasury centralized payment system , and proposed grading stage reform concepts for the implementation of comprehensively realizing the treasury payment system .