建立预算资金行业财务管理中心的探索

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.应在会计集中核算的基础上建立行业财务管理中心,并作为会计集中核算改革的进一步深入和补充.探讨了建立行业财务管理中心的重要性和必要性以及行业财务管理中心的模式,并在行业财务管理中心引入融资理念.

A Study on the Establishment of a Budget Capital Financial Managing Center

Integrated accounting system is an important measure in the structural reform of finan cial system, and has played a great part in changing the current separated paying and money re ceiving way. This paper holds that we should establish a budget capital financial managing center on the basis of integrated financial settlement, and regard it as part of the reform in integrated fi nancial settlement. It discusses the significance, necessity and mode of establishment, and intro duces the capital-melting concept into the establishment of the center.