国库支付是较会计集中核算更高层次的核算方式。
The exchequer expense is a higher level accounting contrasted to intensive accounting.
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.
会计集中核算是会计委派制的基本形式之一，各地已逐步推开。
Concentrative accounting system is one of the basic forms of accounting appointive system.
会计集中核算是会计委派制的基本形式之一，各地已逐步推开。
Concentrative accounting system is one of the basic forms of accounting appointive system. It has been carried out gradually everywhere.
作为一项制度，会计集中核算制要解决的是农村财务混乱问题。
We do not carry the centralized accounting system into execution in all villages.
实行会计集中核算后，单位财务管理工作面临新的机遇与挑战。
After carrying out the new form, there are many new chances and challenges for financial management, in a unit.
实行会计集中核算制和国库集中支付制两者相结合是完全可行的。
Thus it is feasible to combine the centralized accounting system and the centralized state Treasury payment system.
第一部分关于动因，本部分主要讨论会计集中核算制发生的原因。
The first part is about causes, discussing the causes of centralized accounting system's occurrences.
会计集中核算制和国库集中支付制两种制度具有关联性和互补性。
The centralized accounting system and the centralized state treasury payment system are related to each other and both are complement to each other.
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.
财务集中管理中会计集中核算、财务集中制约、集中决策支持是其赖以实现的三大支柱。
Centralized accounting, financial centralized control and centralized decision making support are three main parts of the centralized financial management.
会计集中核算是以会计核算中心为单位集中办理会计核算工作和实行会计监督的一项新举措。
Accounting concentration accounting is to handle accounting work with accounting center, which is a new means of accounting supervisor.
会计集中核算，有利于财政资金的集中管理与监督，有利于规范会计行为和提高财政资金的使用效率。
The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds.
日前各地采用的方式大体有单纯实行国库集中支付制度及将会计集中核算与国库集中支付相融合两种方式。
A few days ago around the way there are generally simple to implement centralized Treasury payment system and centralized accounting and Treasury to pay with focus on integration in two ways.
会计集中核算作为财政管理体制改革的重要内容，是对会计核算方式的重大变革，也是一种全新的理财模式。
The major content of the reform of financial management system, the centralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters.
其中，在第四章会计集中核算部分除讨论集中核算的流程性不足外，重点讨论了合并财务报表及财务业务一体化这两个话题；
In chapter 4, besides clarifying the flow path of accounting, the issues of consolidated financial statements and the combination of finance and business are the focuses of this chapter.
实行国库集中收付制度，客观上需要有对财政资金收付过程进行核算、反映、监督的完善的预算会计制度。
To have treasury consolidated receipts and payments system requires a perfect budget accounting system which can check, reflect and supervise the whole course of treasury funds' receiving and paying.
不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。
The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。
The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
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