论高校国库集中支付的应用、管理和改进

On Application, Management and Improvement of Centralized Payment of Higher Education Institutions

国库集中支付包括财政直接支付和财政授权支付。国库集中支付改变了高校传统的支付方式,有利于节约成本,提高效率,但也引发了新的问题,对高校会计预算实务产生了影响。高校国库集中支付必须重视正常资金、财政其他直接支付的管理,必须提高专项款管理水平。高校实行国库集中支付制度,必须建立一个能够与财政支付信息系统和银行日常支付信息系统兼容的现代化管理信息系统。

The centralized payments include direct financial payments and authorized financial payments,which has changed the traditional paying method of higher education institutions,helped saving costs and improved efficiency,but also caused new problems which have influenced on budget planning practice of accountants in higher education institutions.It is necessary to pay attention to normal funds and management of other direct payments,and to improve the management standards of special funds.The system of central...