漳州职业技术学院学报
漳州職業技術學院學報
장주직업기술학원학보
JOURNAL OF ZHANGZHOU TECHNICAL INSTITUTE
2014年
3期
40-43
,共4页
基层预算%国库%集中支付
基層預算%國庫%集中支付
기층예산%국고%집중지부
Treasury%centralized payment%grassroots budget
国库集中支付是一个有效控制资金合法流动的手段。基层预算单位必须严格按照预算指标来进行用款的计划与申报，加强支付监管，保障资金预算能按原计划执行。对预算资金采用功能科目与经济科目同时使用的方式来进行会计核算。建立国库集中支付台账，并做好对账工作。
國庫集中支付是一箇有效控製資金閤法流動的手段。基層預算單位必鬚嚴格按照預算指標來進行用款的計劃與申報，加彊支付鑑管，保障資金預算能按原計劃執行。對預算資金採用功能科目與經濟科目同時使用的方式來進行會計覈算。建立國庫集中支付檯賬，併做好對賬工作。
국고집중지부시일개유효공제자금합법류동적수단。기층예산단위필수엄격안조예산지표래진행용관적계화여신보，가강지부감관，보장자금예산능안원계화집행。대예산자금채용공능과목여경제과목동시사용적방식래진행회계핵산。건입국고집중지부태장，병주호대장공작。
Centralized treasury payment is an effective means to control the flow of legitimate funds. Primary budget units must be carried out strictly in accordance with the budget targets and reporting section of the plan to strengthen the supervision of the payment, according to the original plan to protect the capital budget execution. Of budget funds by way of function in subjects with economic subjects to use for accounting. Establish a centralized treasury payment ledger, and make reconciliation work.
