摘要
高校国库集中支付是我国财政国库管理制度改革的重要内容之一,在对国内外关于国库集中支付理论研究总结的基础上,从3个方面分析了高校在实行国库集中支付过程中遇到的问题,并结合高校自身的特点和实际情况,从更新理财观念、建立健全相关制度、加强财务管理信息化建设、提高人员综合素质4个方面提出了相应的解决措施。
University's centralized treasury payment is an important component of treasury payment system reform in China,based on the domestic and international theoretical foundation of centralized treasury payment,this paper analyzes the existing problems in implementing the centralized payment in Chinese universities from three ways,put forward four corresponding strategies according college characteristics and situations,that is,updating financial concepts,establishing and improving the related system,strengthening financial information orientation management,enhancing enhancing personnel comprehensive quality.
出处
《科技与管理》
2010年第5期141-144,共4页
Science-Technology and Management
关键词
国库集中支付
高校管理
财务管理
centralized treasury payment
college management
financial management