国库集中收付即所有财政性资金纳入国库单一账户体系管理,收入直接缴入国库或财政专户,支出通过国库单一账户体系支付到商品和劳务供应者或用款单位。 收付中,资金清算采取国库单一账户通过银行的零余额账户,与商品和劳务供应商清算方式进行。它的实施有利于规范财政收支行为,加强财政收支管理监督,提高财政资金的使用效率,从制度上防范腐败现象的发生。
国库集中收付(treasury's centralized revenue collection and expenditure payments)
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关于实行国库集中收付制度的理论基础。
About the theoretical foundation of performing Treasury single account system.
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.
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.
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