有关财政国库集中支付工作中的问题研究

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：

零余额帐户

额度

跨年度帐务处理

abstract：

this

article

mainly

elaborated

“zero

remaining

sum

account”

particularity

as

well

as

in

financial

state

treasury

centralism

payment

work，

once

gives

rise

to

the

problem

which

the

plan

specified

amount

loses，

how

should

carry

on

bookkeeping

processing.

elaborated

specially

is

carried

over

to

the

following

year

the

bookkeeping

processing

method.

and

proposed

increases

the

state

treasury

centralism

payment

propaganda

dynamics，

establishes

the

outstanding

entry

item，

increases

the

state

treasury

management

software

function

and

so

on

suggestion.

key

word：

zero

remaining

sum

account

specified

amount

is

carried

over

to

the

following

year

bookkeeping

processing