国库集中收付与会计集中核算是两种不同的财政管理模式。

Integrated Treasury collection and integrated accounting settlement are two different modes of financial management.

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因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。

Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.

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最后，提出了农村会计核算模式选择的基本思路。

Finally, the author gets a basic idea of the rural accounting mode choice.

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