国库集中收付,用一句形象的话说,就是“机关点菜、财政付帐”。具有操作简便,资金支付快速、准确的优点。就其会计核算而言,各地各有异同。本文从基层预算单位角度,从有利于财务控制、有利于防范财务风险角度,思考其会计核算。 Treasury centralized collection and payment, with an image of the words, that is, “authorities a la carte, financial bills.” Has the advantages of easy operation, quick and accurate payment of funds. In terms of their accounting, there are similarities and differences across the country. This article from the perspective of grassroots budget unit, from the perspective of financial control is conducive to preventing financial risks, thinking about its accounting.