| 事业单位国库集中支付系统与会计电算化账套的衔接处理 |
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| 引用本文： | 欧阳春,梁丽萍.事业单位国库集中支付系统与会计电算化账套的衔接处理[J].湖北财经高等专科学校学报,2011,23(1):56-59. |
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| 作者姓名： | 欧阳春 梁丽萍 |
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| 作者单位： | 湖北省水利水电科学研究院,湖北武汉,430070 |
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| 摘 要： | 国库集中支付制度是市场经济国家普遍实行的现代国库管理制度。处理好事业单位国库集中支付系统与会计电算化账套的衔接,应明确国库集中支付制度与会计电算化关系;做好国库集中支付的日常支出明细登记工作;根据＂政府收支分类科目＂设置账套相应内容;根据国库支付付款传票进行账务处理以及做好国库集中支付内部与会计电算化之间的对账等。
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| 关 键 词： | 事业单位国库集中支付 会计电算化 衔接 |
Convergence Between Treasury Payment System of Public Institution and Accounting Computerization Set of Book |
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| Ou Yang Chun,Liang Li-ping.Convergence Between Treasury Payment System of Public Institution and Accounting Computerization Set of Book[J].Journal of Hubei College of Finance and Economics,2011,23(1):56-59. |
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| Authors: | Ou Yang Chun Liang Li-ping |
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| Institution: | (Hubei Institute of Water Resources and Hydropower Research,Wuhan,Hubei,430070) |
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| Abstract: | Treasury payment system is a modern management system widely adopted by market economy country.After introduction of the system,the corresponding accounting content has changed.We should clarify the relationship between the system and accounting computerization,guarantee the registration of detailed daily expense in treasury payment,set the content of accounting mode according to public income and expenditure subjects,do accounting treatment according to payment voucher and do account checking between treasury payment system and accounting computerization. |
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| Keywords: | treasury payment system of public institution accounting computerization convergence |
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