财政国库集中支付问题研究

摘要。本文主要阐述了“零余额帐户”的特殊性以及在财政国库集中支付工作中，一旦发生计划额度丢失的问题，应怎样进行帐务处理。特别阐述了跨年度帐务处理方法。并提出了加大国库集中支付的宣传力度，建立未达帐项，增加国库管理软件功能等的建议。

关键词关键词：零余额帐户额度跨年度帐务处理

abstract：thisarticlemainlyelaborated“zeroremainingsumaccount”particularityaswellasinfinancialstatetreasurycentralismpaymentwork，oncegivesrisetotheproblemwhichtheplanspecifiedamountloses，howshouldcarryonbookkeepingprocessing.elaboratedspeciallyiscarriedovertothefollowingyearthebookkeepingprocessingmethod.andproposedincreasesthestatetreasurycentralismpaymentpropagandadynamics，establishestheoutstandingentryitem，increasesthestatetreasurymanagementsoftwarefunctionandsoonsuggestion.

keywordkeyword：zeroremainingsumaccountspecifiedamountiscarriedovertothefollowingyearbookkeepingprocessing