浅析高校国库集中支付制度的建立

Analysis of the Establishment of College Treasury Concentrated Payment System

国库集中支付是财政国库管理制度改革的重要内容之一,在高校中推行国库集中支付制度是从根本上解决当前高校财政支出管理问题的一项重要措施。为此,笔者根据财务管理的工作实践,认为有必要针对高校国库集中支付制度体系及国库集中支付制度对高校的影响两个方面进行研究探讨。

Treasury concentrated payment is one of the most important contents of the fiscal administration reform. Carrying out treasury concentrated payment system in higher education institutions is a significant measure, which will contribute to resolving the problems existing in public expenditure administration fields. Meanwhile, from the financial management practice the author realizes it is necessary to study the effect of college treasury concentrated payment system and treasury concentrated payment on higher education institutions.